<h1>GST return filing simplification: streamlined GSTR-3B/GSTR-1 regimes with reduced late fees and broader compliance reliefs.</h1> The GST Council adopted facilitative measures simplifying return filing: continued use of FORM GSTR-3B through March 2018 with FORM GSTR-1 filing by two turnover-based categories; GSTR-2 and GSTR-3 timing to be fixed by a Committee but not required prior to GSTR-1. Late fees for initial months were waived or to be re-credited to the Electronic Cash Ledger under the Tax head; reduced nominal late fees apply for nil-liability months. Manual advance ruling filing, ITC eligibility for service exports to Nepal and Bhutan, registration exemption for small service suppliers including e-commerce, extensions of various form due dates, and centralized UIN issuance for diplomatic/UN bodies were also recommended.