GST appellate mechanism expanded with a national bench to centralize and harmonize second tier dispute resolution.
Creation of a national bench of the Goods and Services Tax Appellate Tribunal is approved, to be situated in New Delhi and presided over by the President with one Technical Member (Centre) and one Technical Member (State). GSTAT serves as the common second appeal forum under the Central and State GST Acts to hear appeals against orders of Appellate and Revisional Authorities, aimed at ensuring uniform dispute resolution. Chapter XVIII of the CGST Act authorises the Central Government, on Council recommendation and by notification, to constitute the Appellate Tribunal.

Lottery tax uniformity: assessment of a single rate and anti-abuse enforcement to prevent evasion and misuse.
Constitution of a GoM for Lottery comprising named finance and taxation ministers, assisted by a committee of officers and a designated secretary. Its mandate is to evaluate whether disparate tax treatment should be replaced by a uniform rate, to examine misuse by state-authorised private persons and propose curbs, to review enforcement and legal framework to prevent tax evasion on lotteries, and to recommend an appropriate tax rate and enforcement measures. The GoM will submit a report to the GST Council for consideration.

Composition scheme for residential construction units under GST proposed to guide transition, valuation and TDR treatment.
A seven member Group of Ministers will design measures to boost the real estate sector under GST, principally by formulating a Composition Scheme for Residential Construction Units. The GoM will analyse GST rates and related challenges, evaluate composition or alternative schemes with transition arrangements, examine valuation mechanisms and the legality of including or excluding land or other ingredients, and review levy models for Transfer of Development Rights and joint development agreements. The GoM may draw on central and state officers and be assisted by Law and Fitment Committee conveners.

Composition scheme reform expands thresholds and simplifies compliance for small taxpayers, adding a composition option for services.
Increase in composition and registration thresholds and simplified compliance were adopted: the turnover limit for the Composition Scheme for Goods is raised with Special Category States able to set limits; composition taxpayers will file one annual return with quarterly tax payments and a simple declaration. Suppliers of goods will face a two-tier exemption threshold for registration, while service providers' registration threshold remains lower with reduced limits in special category States. A Composition Scheme for Services is introduced for eligible service and mixed suppliers with a composite rate and the same simplified return/payment regimen. These measures are effective from the start of the next fiscal quarter.

GST amendment effective date set by Council; examination deadline for eligible GST Practitioners extended to year-end.
Approval was given to notify amendments to CGST, IGST, UTGST and GST (Compensation to States) Acts, and corresponding rules, notifications, circulars and state GST Acts, to take effect from the specified effective date via Gazette notifications. The Council also extended the final passing deadline for the GST Practitioner examination for persons enrolled under the former sales tax practitioner/tax return preparer category with five years' prior practice.

GST exemption threshold increased and composition scheme turnover cap raised, expanding relief for small businesses.
The fiscal framework raised the GST exemption limit to higher region-specific thresholds and increased the turnover cap for the Composition Scheme, altering registration and tax-payment obligations for micro, small and medium enterprises. Separately, a State was authorised a temporary intra-state calamity levy and a seven-member group was formed to review potential sectoral inclusion in GST.

GST evasion detection: analytics-driven targeting has increased detections and supported substantial tax recoveries.
Detection of widespread GST evasion has been a primary compliance focus, with thousands of cases investigated, increased detection in the post-GST period, and substantial recoveries; these efforts are supported by a dedicated fraud analytics system operational since July 2017 that uses data mining and risk analysis to produce reports on stop filers and GSTR-3B versus GSTR-1 discrepancies for targeted enforcement.

GST: unified destination based tax subsuming central and state levies with ITC chains, IGST settlement and compensation mechanisms.
GST creates a unified destination based consumption tax by subsuming most central and state indirect levies into a dual federal model where Centre and States levy tax on supply, supported by constitutional amendments establishing the GST Council, an IGST mechanism for inter State settlement and a framework for input tax credit, compensation to States, threshold exemptions, composition scheme, electronic returns, e way bills and anti profiteering safeguards to ensure a harmonized national market.

GST rate rationalization on services implemented through amendment Acts and notifications, updating service tax rates and procedural changes.
Rationalization of service tax rates was effected through GST Council decisions and corresponding legislative amendments; amendment Acts received presidential assent and were to be brought into force by the Central Government with implementation through notifications and circulars that give effect to Council-recommended rate reductions for specified service groups.

GST revenue collection details settlement of IGST to CGST and SGST, including provisional centre-state sharing.
Monthly GST revenue collection for December 2018 reports gross receipts by CGST, SGST, IGST (including import collections) and Cess, and notes the number of GSTR-3B returns filed. The statement details regular IGST settlements to CGST and SGST and a provisional 50:50 distribution from the IGST balance between Centre and States, and provides post-settlement revenue accruals to Central and State governments.