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    <title>Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017</title>
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    <description>The recommendations streamline compliance by mandating monthly filing of GSTR 3B for all taxpayers and staggered GSTR 1 filing frequencies by turnover, postpone full implementation of GSTR 2/GSTR 3 pending committee work, grant late fee waivers and reliefs including credits to cash ledgers, extend multiple return deadlines with a one time TRAN 1 revision option, expand and simplify the composition scheme, allow refunds of input tax for specified exports of services, and enact targeted GST rate and restaurant service reclassifications to reduce disputes.</description>
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      <description>The recommendations streamline compliance by mandating monthly filing of GSTR 3B for all taxpayers and staggered GSTR 1 filing frequencies by turnover, postpone full implementation of GSTR 2/GSTR 3 pending committee work, grant late fee waivers and reliefs including credits to cash ledgers, extend multiple return deadlines with a one time TRAN 1 revision option, expand and simplify the composition scheme, allow refunds of input tax for specified exports of services, and enact targeted GST rate and restaurant service reclassifications to reduce disputes.</description>
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