1. Extension of due date for filing first GST Annual Return & Reconciliation Statement
2. Implementation of GST Returns for small taxpayers (with turnover of up to Rs. 5 crores)
3. Implementation of GST Returns for large taxpayers (with turnover of more than Rs. 5 crores)
4. Extension to opt for New 6% Presumptive Taxation Scheme for service providers
5. Restriction imposed on generating e-way bill from August 21, 2019
6. Extension to file form GST ITC-04 in respect of goods sent to or received back from job worker
7. Extension of the tenure of National Anti-Profiteering Authority by 2 years
8. Establishing GST Appellate tribunal in various States.
9. Introduction of e-invoicing System to be implemented from January 2020.
10. Decisions related to changes in rates of Goods and Services
Source: taxmann.com
