What the GST Council recommended

Increase in turnover limit under composition scheme to ~1.5 crore

Taxpayers under composition scheme required to file one annual return

Payment of tax to remain quarterly along with a simple declaration

Composition scheme made available to suppliers of services or mixed suppliers for GST rate of 6% (3% CGST + 3% SGST)

Facility available for those with annual turnover of up to ~50 lakh

Two exemption threshold limits for suppliers of goods, ~40 lakh and ~20 lakh