Summary of Points Finalized in the Meeting

Deemed Ratification of Notifications and Circulars
The Council ratified several notifications and circulars issued by the Central Government between January and March 2018. These included tax rate changes, procedural updates, and clarifications available on the CBEC website.
26th GST Council Minutes, page 5

Decisions of the GST Implementation Committee (GIC)

Extended filing deadline for GSTR-3B (Dec 2017) to 22 Jan 2018.

Deferred implementation of the e-Way Bill due to technical issues.

Approved revised e-Way Bill Rules and decided to add clarification that “railways or rail” excludes “leasing of parcel space by railways.”

Decided to set up a grievance redressal mechanism to address GSTN technical glitches.
26th GST Council Minutes, pages 6–7

Review of Revenue Position (Jan–Feb 2018)

Reported total revenue collection: ₹88,929 crore (Jan) and ₹88,047 crore (Feb).

States with high shortfall: Himachal Pradesh, Puducherry, Uttarakhand.

States showing improvement: Mizoram, Manipur, Nagaland, Arunachal Pradesh, Tripura, Meghalaya.

Discussion on data analytics and need for better data sharing with States.
26th GST Council Minutes, pages 7–11

Provisional Settlement and Devolution of IGST
Consideration of this agenda item was deferred pending clarification from the Comptroller General of Accounts (CGA) and the C&AG.
26th GST Council Minutes, page 12

Amendments to Anti-Profiteering Rules
Approved proposed changes based on suggestions from the National Anti-Profiteering Authority (NAA).

Modified “Explanation to Rule 134” to include any person alleging non-passing of benefits as an “interested party.”
26th GST Council Minutes, page 12

Grievance Redressal Mechanism
Approved establishment of an IT-based grievance redressal mechanism under the GST Implementation Committee (GIC) to resolve technical issues.
26th GST Council Minutes, page 13

Extension of Reverse Charge Mechanism, TDS, and TCS

Deferred implementation of TDS, TCS, and Reverse Charge Mechanism under Sections 9(4), 5(4), and 7(4) till 1 July 2018.

A Group of Ministers (GoM) was constituted (Bihar, Kerala, Chhattisgarh, Punjab, Uttar Pradesh) to review issues related to reverse charge mechanism.
26th GST Council Minutes, pages 14–16

Group of Ministers (GoM) on IT Challenges
The Council took note of the minutes of the 6th and 7th GoM meetings on GST IT challenges; no discussion due to time constraints.
26th GST Council Minutes, page 17

Reintroduction of e-Way Bill Requirement

Decided to implement inter-State e-Way Bill system from 1 April 2018.

Intra-State e-Way Bill rollout in four phases from 15 April to 30 April 2018, with the first lot being Andhra Pradesh, Kerala, Uttar Pradesh, Telangana, and Gujarat.
26th GST Council Minutes, page 17

Other Agenda Items

Reviewed progress on e-Wallet scheme for exports and new return filing system.

Discussed GST applicability on Extra Neutral Alcohol (ENA).
26th GST Council Minutes, subsequent pages

Final Note:
This summary excludes the routine agenda item approving the minutes of the previous (25th) meeting, as requested.
All cited content is from the 26th GST Council Meeting Minutes, 10 March 2018 available in your uploaded file.