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    <description>Recent GST measures address compliance enforcement, anti fraud controls and procedural reliefs: SOPs permit stringent action against non filers; Rule 86A enables blocking or refusal of utilization or refund of electronic input tax credit where credits appear fraudulently availed or unsupported, including a one year restriction; rates and notifications amend GST treatment for specific goods and rent a cab services; reliefs include a limited late fee waiver for GSTR 1, extension of the Sabka Vishwas scheme, and constitution of Grievance Redressal Committees with a GSTN portal for grievance tracking.</description>
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