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    <title>Decisions of 22nd GST Council meeting - 6th Oct 2017</title>
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    <description>Composition scheme eligibility is expanded to include dealers providing exempted services and the threshold is increased; small taxpayers within the revised turnover band may file returns and pay tax quarterly while continuing monthly GSTR 3B through the transition. Transitional deferrals include delayed liability for tax on certain unregistered expenses and exemption from GST on advances for goods for small units. Export facilitation measures include scheduled refund processing, temporary nominal levy for merchant exporters, a forthcoming e wallet for advance refund credits, and reliefs for exporters under advance authorization schemes.</description>
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      <link>https://www.taxtmi.com/article/detailed?id=7659</link>
      <description>Composition scheme eligibility is expanded to include dealers providing exempted services and the threshold is increased; small taxpayers within the revised turnover band may file returns and pay tax quarterly while continuing monthly GSTR 3B through the transition. Transitional deferrals include delayed liability for tax on certain unregistered expenses and exemption from GST on advances for goods for small units. Export facilitation measures include scheduled refund processing, temporary nominal levy for merchant exporters, a forthcoming e wallet for advance refund credits, and reliefs for exporters under advance authorization schemes.</description>
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