1) E-Way Bill on inter-state movement shall be implemented from 1st April, 2018. For intra-state movement (i.e. within state), E-Way Bill shall be implemented in phased manner starting from 15th April, 2018.
2) Reverse Charge on inward supply from unregistered supplier u/s 9(4) has been deferred for another 3 months i.e. till 30th June, 2018.
3) No conclusion could be reached on simplification of returns. Existing system of filing only GSTR-3B and GSTR-1 along with suspension of GSTR-2 & 3 has been extended for another 3 months.
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