The GST Council, in its 23rd meeting held at Guwahati on 10 November 2017, approved a series of facilitative measures aimed at easing compliance burden, especially during the initial phase of GST implementation. The Council decided to continue filing of FORM GSTR-3B along with tax payment by the 20th of the succeeding month for all taxpayers up to March 2018, while simplifying the filing of FORM GSTR-1 by introducing quarterly filing for taxpayers with annual turnover up to Rs. 1.5 crore and monthly filing for those above this threshold, with revised timelines extending into 2018. Filing of FORM GSTR-2 and GSTR-3 was kept in abeyance for this period, to be reviewed separately by a committee of officers. To provide relief for earlier compliance difficulties, late fees for delayed filing of GSTR-3B for July to September 2017 were waived and amounts already paid were to be re-credited to taxpayers’ electronic cash ledger. For subsequent periods, late fees for nil returns were sharply reduced. The Council also approved manual filing of advance ruling applications on a temporary basis and extended due dates for several GST forms, including TRAN-1, ITC-04, and various return forms, in view of technical challenges on the portal. Additional relief was provided to service exporters to Nepal and Bhutan by allowing input tax credit on inputs used for such exempt supplies, and compulsory registration was relaxed for small service providers, including those supplying through e-commerce platforms, subject to turnover limits. To further ease compliance, a centralized UIN mechanism was approved for foreign diplomatic missions and UN organizations. These measures were intended to stabilise GST implementation, reduce hardship faced by taxpayers, and improve overall compliance efficiency.