Full list of GST Council recommendations for returns filing

The GST Council on Friday simplified procedures, and several changes to make the 'Composition Scheme' more attractive. In another significant decision aimed at easing compliance and simplifying procedures, tax assesses will now be required to file only two sets of forms— GSTR1 and GSTR 3B — instead of four earlier.

While small taxpayers with an annual turnover of less than Rs 1.5 crore will file quarterly returns (once in three months), those with a higher turnover will file monthly returns, Finance Minister Arun Jaitley said.

Here’s the full list of the recommendations made by the GST Council on returns filing

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