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<h1>GST compliance: e way bill rollout phased with TCS deferred; suppliers follow local waybill rules and file GSTR 2.</h1> Implementation of TCS by e commerce operators is deferred until 01.04.2018. The national e way bill system will be phased in from 01.01.2018 and become nationwide from 01.04.2018; until then suppliers must follow applicable state waybill requirements. GSTR 2 must be filed (last date indicated as 31 October 2017) after adding or modifying GSTR 2A. Krishi Kalyan Cess and Education Cess are not available as input tax credit under GST.
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