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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST Council set timelines for e Way Bills, deferred e Wallet and TDS/TCS, and tasked committees on return design.</h1> The Council ratified specified notifications and circulars, amended Anti Profiteering Rules (notably Rule 134), designated GIC as the IT grievance committee with GSTN and CBEC system heads as invitees, set e Way Bill dates (inter State from 1 April 2018; staggered intra State rollout in April 2018), deferred IGST accounting and e Wallet implementation (to 1 October 2018), postponed TDS/TCS and reverse charge introduction to 1 July 2018 with a GoM to study reverse charge for composition taxpayers, and referred the new single monthly return design for further GoM/IT group consideration.

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