| Category | Recommendation |
| Interest and Penalties Waiver | Waiver of interest and penalties for demand notices under Section 73 for FY 2017-18, 2018-19, and 2019-20, if paid by 31.03.2025. |
| Input Tax Credit (ITC) Time Limit | Time limit to avail ITC for FY 2017-18, 2018-19, 2019-20, and 2020-21 is set to 30.11.2021. |
| Monetary Limits for Appeals | Monetary limits for filing appeals: Rs. 20 lakh for GSTAT, Rs. 1 crore for High Court, and Rs. 2 crore for Supreme Court. |
| Reduction of Pre-deposit for Appeals | Reduction in the pre-deposit amount required for filing appeals under GST. |
| Amendments in Appeal Filing | Three-month period for filing appeals in GSTAT will start from a date to be notified by the Government. |
| Interest on Delayed Returns | No interest on delayed filing of returns if amount available in Electronic Cash Ledger on due date of filing the return. |
| Sunset Clause for Anti-Profiteering | New applications for anti-profiteering will not be accepted from April 1, 2025. |
| Compensation Cess Exemption | Exemption from Compensation Cess for SEZ imports for authorized operations from 1st July 2017. |
| GST Rate Adjustments | Uniform 12% GST on milk cans, cartons, boxes, cases of paper, solar cookers, and sprinklers including fire water sprinklers. |
| Exemptions for Indian Railways | Exemptions on certain services provided by Indian Railways to the public and intra-railway supplies. |
| Accommodation Services Exemption | Exemptions related to accommodation services for students and working professionals. |
| Aadhaar Authentication | Roll-out of biometric-based Aadhaar authentication of registration applicants on a pan-India basis in a phased manner. |
| GSTR 4 time period extended | The time period for filing Form GSTR-4 has been extended till 30th June from the financial year 2024-25 onwards |
| Introduction of Form GSTR-1A | Form GSTR-1A to allow taxpayers to add or amend particulars of the current tax period declared in GSTR-1 |
| Miscellaneous Changes | Various clarifications and changes to facilitate trade, reduce litigation, and streamline compliances. |
