The GST Council, in its 22nd meeting held on 6 October 2017 in New Delhi under the chairmanship of the Union Finance Minister, approved a comprehensive set of measures aimed at easing compliance and reducing the operational burden on small and medium businesses. A key decision was the expansion of the Composition Scheme by increasing the turnover threshold to Rs. 1 crore from Rs. 75 lakh, with corresponding increases for special category States, enabling a larger number of MSMEs to opt for simplified tax compliance. The Council also clarified that otherwise eligible composition taxpayers would not be disqualified merely for providing exempt services such as earning interest income, and decided to constitute a Group of Ministers to further examine ways to make the scheme more attractive. Significant relief was extended to small service providers by exempting those with turnover below Rs. 20 lakh from compulsory GST registration even when making inter-State supplies of services. To further simplify compliance, taxpayers with turnover up to Rs. 1.5 crore were allowed to file quarterly returns and pay tax quarterly from the October–December 2017 quarter, while continuing monthly filing of GSTR-3B for a limited period. The Council also suspended the reverse charge mechanism on purchases from unregistered suppliers till 31 March 2018, deferred the requirement to pay GST on advances for goods by small taxpayers, and exempted GTA services provided to unregistered persons. Additional facilitation measures included postponement of TDS and TCS provisions, phased introduction of the e-way bill system, extension of return filing due dates for composition taxpayers and input service distributors, and modification of invoice rules. These decisions reflected the Council’s focus on stabilising GST implementation and improving ease of doing business during the transition phase.