Summary of Points Finalized in the Meeting

Revenue Collection and IGST Settlement:
The Council reviewed the GST revenue for November and December 2017, which showed a declining trend. It approved the provisional settlement of ₹35,000 crore out of ₹1.35 lakh crore IGST balance — 50% to the Centre and 50% to States, based on their 2015–16 tax shares. States were also asked to include VAT arrear recoveries in compensation statements.
25th GST Council Minutes, page 5

Deemed Ratification of Notifications and Circulars:
The Council gave deemed ratification for Notifications Nos. 55–75/2017, 01/2018 (Central Tax), and related Circulars/Orders issued by the Central Government, which are available on the CBEC website.
25th GST Council Minutes, page 6

Implementation and IT Challenges:
The Group of Ministers (GoM) on IT implementation reported improved GSTN performance with over 93% of prioritized functionalities operational and reduced system glitches. It was decided that intra-State e-Way bill implementation could be delayed by about a month to ensure smooth rollout.
25th GST Council Minutes, page 7

Simplification of Return Filing System:
The Council discussed recommendations for simplifying return filing. It considered merging GSTR-1, 2, and 3 into a single monthly return with invoice-level data and gradual phase-out of GSTR-3B. Nandan Nilekani presented a model integrating natural business invoice cycles into GST compliance. The Council decided to further examine the model through a Committee and stakeholder consultation before final approval.
25th GST Council Minutes, pages 9–17, page 17

Law and Fitment Committee Recommendations:
The Council approved various amendments and clarifications under CGST, SGST, and IGST Acts, as well as rate changes for certain goods and services based on Fitment Committee recommendations.
25th GST Council Minutes, subsequent pages after 17

e-Way Bill and Compliance Enforcement:
The Council emphasized strict enforcement against non-compliance and tax evasion through early adoption of the e-Way Bill system and regular monitoring of composition taxpayers.
25th GST Council Minutes, page 5