- Annual aggregate turnover for availing composition scheme increased to 1 Cr. (Special category states-75Lacs except J&K and UK)
- Composition scheme can be availed till 31.03.2018 by both- migrated and new tax payers.
- Persons providing exempt services but otherwise eligible for Composition Scheme can now avail the benefit.
- Relief from getting registered, if turnover less than 20 Lacs and dealer involved in inter-state taxable supplies.
- Quarterly returns (GSTR-1,2&3) from third quarter (Oct-Dec 2017) if turnover up to 1.5 Cr with quarterly payment of taxes from Quarter 4.
- GSTR-3B to be filed monthly till Dec 2017.
- Reverse Charge Mechanism on supply from
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