<h1>GST Council Relaxes Annual Return Filing for MSMEs; New Return System from April 2020; Aadhar Link Possible.</h1> The GST Council, in its 37th meeting, approved several recommendations, including the relaxation of annual return filing for MSMEs for FY 2017-18 and FY 2018-19. Composition taxpayers are waived from filing FORM GSTR-9A, and FORM GSTR-9 is optional for those with a turnover up to Rs. 2 crores. A committee will simplify annual return forms, and the appeal filing deadline is extended due to non-functional tribunals. Restrictions on input tax credit are imposed for non-compliance. A new return system starts in April 2020. Circulars will ensure uniform law application, and Aadhar may be linked to taxpayer registration. An integrated refund system and measures against fake invoices are introduced.