The GST Council, in its 25th meeting held on 18 January 2018 in New Delhi under the chairmanship of the Union Finance Minister, recommended several important policy changes aimed at reducing compliance burden and improving implementation of GST procedures. To provide relief to taxpayers, the Council approved a reduction in late fees for delayed filing of key returns, fixing the late fee at Rs. 50 per day and further lowering it to Rs. 20 per day for nil return filers, while retaining a late fee of Rs. 50 per day for delayed filing by Input Service Distributors. In another facilitative measure, taxpayers who had taken voluntary registration were allowed to apply for cancellation of registration even before completing one year from the effective date of registration. Migrated taxpayers were also given additional time, with the last date for filing applications for cancellation of registration extended up to 31 March 2018. The Council reviewed the progress of the e-way bill system and approved its trial rollout on the designated portal, along with certain modifications to the e-way bill rules. It was decided that the e-way bill would be implemented nationwide for inter-State movement of goods from 1 February 2018, while States would introduce it for intra-State movement in a phased manner, not later than 1 June 2018. Additionally, the Council accepted the report and recommendations of the Committee on Handicrafts, signalling further policy support for the sector. These decisions reflected the Council’s continued focus on easing taxpayer compliance and strengthening GST implementation.