Read this Article- https://vjmglobal.com/gst/gstupdate/page/3/ Introduction The Goods and Services Tax (‘GST’) Council in its 31st Meeting held on 22 December 2018 has made several taxpayer-friendly decisions. Some of the decisions include providing an extension in the due dates for filing GST returns and waiver of late fees for those taxpayers who could not complete the GST registration process after obtaining provisional registration. In order to give effect to the decisions of the GST Council, the Central Board of Indirect Taxes and Customs has issued several notifications on 31 December 2018. The gist of the notifications along with the revised due dates/ compliance required and the links to the notification have been summarised below for ease of reference. Read more on- https://vjmglobal.com/gst/gstupdate/page/3/