The major recommendation made by GST Council in it’s 26th meeting are as follows:

1. GSTR-3B and GSTR-1 extended to three months i.e., April, 2018 to June, 2018;
2. Reverse Charge on inward supplies from unregistered persons covered U/s 9(4) of CGST Act, had been deferred till 30th June, 2018;
3. Recommended to introduce E-way bill from 01-04-2018 for interstate movement of goods. For intrastate, the same will be decided later, but not later than 01-06-2018. Kerala Finance Minister announced that the same will be applicable in Kerala from 01-04-2018. Council had recommended few improvements in the E-way bill; and
4. TDS/TCS provisions will remain suspended till 30-06-2018.