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    <title>Recommendations &amp; decision taken by GST Council in meeting held on 10.01.2019.</title>
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    <description>A temporary intra-state cess for Kerala was approved to raise disaster-relief revenue. The Composition Scheme was broadened: increased turnover eligibility for goods and a new composition option for small service and mixed suppliers at a consolidated six percent, with single annual return filing and quarterly tax payments; these composition measures are to commence from 1 April 2019. Two-tier registration thresholds for goods suppliers were authorised with state choice; service provider thresholds remain with special category exceptions. Ministerial groups were tasked to examine composition for residential real estate and GST on lotteries. GSTN will supply free accounting software and statutory amendments are to be notified effective 1 February 2019.</description>
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