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    <description>The Council recommended rate adjustments (mobile phones to 18%, matches rationalised, MRO services reduced to 5% with full ITC and B2B place-of-supply to recipient), an IT roadmap linking GSTR-1 to GSTR-3B and GSTR-3B to GSTR-2A with Aadhaar authentication and capacity augmentation, and multiple procedural relaxations and deferments including extensions of return filings, deferment of e-invoicing/QR and e-wallet schemes, restrictions on ITC for new registrations pending verification, issuance of circulars, and rule amendments on ITC reversal and refunds.</description>
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