1. In a bid to ensure the smooth rollout of GST, the Ministry of Finance has deferred the applicability of provisions related to TDS (Tax deducted at source) for notified supplies/government supplies and TCS (Tax collected at source) for ecommerce players.
2. Implementation of the e-way bill has been postponed by the Centre by a few months. The present system for E-way Bill in States to continue, till the E-Way Bill procedures are finalized.
3. Intra-state supplies of goods or services or both upto Rs. 5000/- per day received by registered person from any or all unregistered persons, are exempt under section 9(4) of CGST Act, 2017 (refer notification no. 08/2017-Central Tax (Rate) dated 28-06-2017)
4. The turnover limit of composition scheme is increased from INR. 50 Lacs to 75 Lacs