# Update - 26th GST Council Meeting
Shubham Mittal
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Shubham Mittal
Enabling thought leaders to optimize strategies and maximize ROI 🏆 | Consulting & Copywriting
- Return filing system - Filing of GSTR - 3B and GSTR - 1 is extended for till June 2018 till the new system is finalized
- Reverse charge mechanism - The liability to pay tax on reverse charge basis has been deferred till 30 June 2018. It may be inferred that the above requirement is for section 9(4) of CGST Act i.e. purchase from un-registered dealer.
- TDS/ TCS provisions - It will remain suspended till 30 June 2018. In the meantime, the modalities of linking State and Central Governments accounting system with GSTN will be worked out so that seamless credit is available to the registered traders whose tax is deducted or collected at source.
- E-way bill - In case of inter-state movement of goods, e-way bill to be introduced from 1 April 2018. In case of intra-state movement of goods, e-way bill to be introduced with effect from a date to be announced in a phased manner but not later than 1 June 2018.
- Relevant for exporters - Defer the implementation of the e-Wallet scheme by 6 months i.e. upto 1 October 2018. Extend the present dispensation in terms of exemptions etc. which is available up to 31 March 2018, for a further 6 months i.e. upto 01 October 2018.