Apart from rate cuts on 23 items, the 31st meeting of the GST Council on Saturday decided to simplify the current returns filing process.
The new return filing system would be rolled out on a trial basis on April 1, 2019, while it would be made mandatory from July 1, 2019, -on the second anniversary of GST.
The annual returns filing date, which was extended from December 31 to March 31, 2019, has been further extended to June 30, 2019 but with a penalty, if filed after April 1. The 2019 Lok Sabha elections are scheduled to end by May 2019.