The GST Council, in its 32nd meeting held in New Delhi under the chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley, took several significant decisions aimed at providing relief to micro, small and medium enterprises (MSMEs), small traders, and other taxpayers. To expand the scope of the Composition Scheme, the Council approved an increase in the annual turnover limit for goods suppliers to Rs. 1.5 crore, with special category states given the option to decide their applicable limit. Compliance under the scheme was simplified by requiring only one annual return, while tax payments would continue on a quarterly basis through a simple declaration. To further reduce the compliance burden, the exemption threshold for registration for suppliers of goods was raised to Rs. 40 lakh, with states given flexibility to choose between Rs. 20 lakh and Rs. 40 lakh, while the existing thresholds for service providers were retained. In a major policy move, the Council approved a new Composition Scheme for service providers and mixed suppliers with turnover up to Rs. 50 lakh, subject to a concessional tax rate of 6 percent, along with simplified quarterly tax payment and annual return filing. These measures were scheduled to come into effect from 1 April 2019. Additionally, the Council approved the provision of free accounting and billing software to small taxpayers through GSTN. It also decided to constitute Groups of Ministers to examine a composition scheme for the residential real estate sector and to review the GST rate structure on lotteries. Separately, the Council approved the levy of a special cess on intra-state supplies in Kerala to support revenue mobilisation for natural calamities.