The GST Council, in its 26th meeting held in New Delhi on 10 March 2018, took several important decisions to provide temporary relief to taxpayers and allow additional time for stabilising the GST compliance framework. The Council decided to extend the existing return filing system of FORM GSTR-3B and FORM GSTR-1 for a further three months, covering the period from April to June 2018, until the proposed new return system is finalised. A new return model was discussed in detail, and the Group of Ministers on Information Technology was tasked with finalising the design to ensure a simpler and more efficient compliance process. To ease the burden on businesses, the Council also deferred the implementation of the reverse charge mechanism on purchases from unregistered suppliers until 30 June 2018, while a Group of Ministers would examine suitable modalities for its implementation so that trade and industry are not adversely affected. Further, the provisions relating to deduction of tax at source (TDS) under section 51 and collection of tax at source (TCS) under section 52 of the CGST Act were kept in abeyance until the same date. During this period, efforts were to be made to align the accounting systems of the Centre and States with the GST Network to ensure seamless flow of credit to taxpayers. Additionally, the GST Implementation Committee was assigned the responsibility of addressing taxpayer grievances arising from IT-related issues. These decisions reflected the Council’s continued focus on resolving operational challenges and improving the overall ease of compliance under GST.