<h1>GST Council Simplifies Filing: New Deadlines, Reduced Late Fees, Exemptions for Small Providers, and More Changes Announced.</h1> The GST Council's 23rd meeting recommended several measures to simplify tax processes. Taxpayers must file GSTR-3B returns with tax payments by the 20th of each month until March 2018. GSTR-1 filings are divided into two categories based on turnover, with specific deadlines. Late fees for missed GSTR-3B filings in previous months will be re-credited. From October 2017, a reduced late fee applies for taxpayers with no tax liability. Manual filing for advance rulings is introduced. Exporters to Nepal and Bhutan can claim Input Tax Credit. Service providers with turnover below Rs. 20 lakhs are exempt from GST registration. Deadlines for various forms are extended, and a centralized UIN will be issued to foreign diplomatic missions.