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1. Failure to furnish the return in FORM GSTR-5A by the due date - where the total amount of integrated tax payable in the said return is nil - late fee reduced to ten rupees per day

2. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

3. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

4. Partially waiver of the late fee payable for failure to furnish the return in FORM GSTR-4

5. Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified...

6. FORM GSTR-9 - Annual Return - Goods and Services Tax

7. FORM GSTR-9A - Annual Return (For Composition Taxpayer) - Goods and Services Tax

8. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

9. Failure to furnish the return in FORM GSTR-5 by the due date - where the total amount of central tax payable in the said return is nil - late fee reduced to ten rupees per day

10. Failure to furnish the return in FORM GSTR-5 by the due date - where the total amount of central tax payable in the said return is not nil - late fee reduced to...

11. Online Information Database Access and Retrieval services (OIDAR) - time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 extended...

12. GST Annual Returns - Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C extended till 31.3.2019

13. Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on...

14. Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues,...

15. Annual Return - FORM GSTR-9 amended