- No need to take registration for Specified category of persons exempted from obtaining GST registration
- Time limit of 30 days withdrawn for moving application for Revocation of Cancellation of GST Registration
- Period to furnish Form GSTR 3B or Form GSTR 10 (Final Return) increased from 30 days to 60 days under Best Judgment Assessment
- Constitution of GST Appellate Tribunal (GSTAT) and Benches thereof
- Place of supply of services of transportation of goods, other than by way of mail or courier to be the location of the recipient of services
- Maximum rate at which GST Compensation Cess may be collected
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