<h1>GST Council Introduces Single Cash Ledger, Tests New Refund System, and Extends Annual Return Deadline to June 30, 2019.</h1> The GST Council's 31st meeting in New Delhi announced several policy updates. A single cash ledger for each tax head will be introduced, and a pilot scheme for a single authority to disburse refunds will be tested. A new return filing system will start on a trial basis from April 1, 2019, and become mandatory by July 1, 2019. The deadline for annual returns for the fiscal year 2017-2018 is extended to June 30, 2019. Various clarifications and extensions for filing forms and claiming refunds were provided, including electronic submission of refund documents and extensions for specific forms. Amendments to GST-related acts will be effective from February 1, 2019.