<h1>GST reform bill returned to seek parliamentary enactment, converting ordinance provisions into law to clarify applicability and reduce compliance.</h1> The Rajya Sabha returned to the Lok Sabha a bill replacing an Ordinance to implement GST 2.0 reforms, converting emergency provisions into statute to clarify applicability, restore revenue flows, and benefit businesses. The bill introduces a track and trace system, reduces compliance burdens, increases transparency, and reconfigures tax slabs by abolishing the highest rate and reallocating items to lower rates to alter tax incidence and support economic recovery.