1. Under GST Late Returns would attract fee @ 100 per day subject to maximum of 5000. This fee is separate for each return i.e. GSTR-1, 2, 3 etc.
2. CBEC launches GST mobile app & invites suggestions on AIR Duty Drawback rates under GST.
3. For B2C Supplies, Invoice wise details in GSTR-1 for interstate sales of more than 2.50 lacs & State wise total for sales upto 2.50 lacs.
4. No Composition Scheme for Services, Non-taxable goods, Interstate Supplies, Supply through e-commerce operators & Manufacturer of notified Goods.