<h1>GST return reforms: MSME annual return relief, deferred new-return rollout, and ITC restrictions for non-compliant suppliers.</h1> Recommendations provide compliance relief and procedural adjustments: waiver of FORM GSTR-9 for composition taxpayers and optional GSTR-9 for eligible small taxpayers for specified years; a Committee to simplify annual return and reconciliation forms; deferment of the new return system to April 2020 with transitional due dates for GSTR-3B and GSTR-1; restrictions on input tax credit where suppliers fail to furnish outward-supply statements; issuance of uniform circulars on refund procedure and ITeS supply characterisation; rescission of a circular on post-sales discounts; integrated refund disbursal by a single authority; and in-principle Aadhaar linkage for registration and targeted restrictions on credit for risky taxpayers.