The GST Council, in its 31st meeting held on 22 December 2018 in New Delhi, approved a wide range of policy and procedural reforms aimed at simplifying GST compliance, easing return filing, and improving the efficiency of refunds. The Council recommended the introduction of a single cash ledger for each tax head to streamline accounting, along with a pilot scheme for a single authority to disburse GST refunds sanctioned by either Centre or States. It approved the rollout of a new return filing system on a trial basis from 1 April 2019 and on a mandatory basis from 1 July 2019, while also extending the due date for filing annual returns and reconciliation statements for FY 2017–18 till 30 June 2019. Several clarifications were approved to reduce confusion in annual return filing, including conditions related to HSN reporting, treatment of non-GST supplies, restrictions on availing ITC through annual returns, and sequencing of return filings. The Council further extended due dates for filing GSTR-8 by e-commerce operators and FORM GST ITC-04 relating to job work, and allowed additional time for availing input tax credit on invoices pertaining to FY 2017–18. To strengthen the refund mechanism, it approved electronic uploading of supporting documents, expanded the scope of refunds available through FORM GST RFD-01A, and laid down procedures for handling unsubmitted refund applications. Relief measures were also announced for taxpayers who had not completed migration, including extended deadlines and complete waiver of late fees for pending returns up to September 2018 if filed by 31 March 2019. Additionally, the Council approved restrictions on generation of e-way bills for persistent non-filers and reiterated that amendments to GST laws passed in 2018 would be notified with effect from 1 February 2019. These decisions were aimed at reducing compliance burden, improving taxpayer convenience, and strengthening GST administration.