1.⁠ ⁠Waver of interest and penalty on demand notices issued under section 73 for Fy 17-18, 18-19, 19-20. Applicable in cases where tax is paid entirely by March 2025.

 2.⁠ ⁠⁠time limit to avail ITC u/s16(4) filed up to 30/11/2021 for fy up to March 2021.

 3.⁠ ⁠⁠Monetary limit for filing appeal by tax dept. of 20 lakh for tribunal; 1cr  for HC and 2 cr for SC.

 4.⁠ ⁠⁠max amount of ore deposit for filing appeal before appellate authority reduced from 25 cr to 20 cr each for cgst and sgst.

 5.⁠ ⁠⁠per deposit for filing appeal before tribunal reduced to 20% and 20 cr each for cgst and sgst.

 6.⁠ ⁠⁠Amendment in law for providing that time limit for filing appeal before tribunal will start from the date government notifies.

 7.⁠ ⁠⁠extension of time limit to file GSTR 4 till 30 June.

 8.⁠ ⁠⁠Interest won’t be charged for amount available in cash ledger at time of filing 3B.

 9.⁠ ⁠⁠insertion of new Form GSTR 1A to allow correction in GSTR 1. It will be allowed to file it before filing 3B.

10.⁠ ⁠⁠Bio metric based Aadhar authentication on PAN India basis in a phased manner.

11.⁠ ⁠⁠clarification issued on various topics. Few of them are - 12% tax rate for milk can; uniform GST rate of 12% on all carton boxes; clarification on all types of sprinklers will attract 12% and past practice to be as is; 12% rate on all solar cases; services by railways, platform ticket, other services are exempt; service of hostal accommodation outside of educational institutions made exempt with conditions.