1. Composition Supplier: Can Apply if they are supplying goods through E-com Operator now restriction only on services.

2. Now for calculating the exempt turnover for Sec 17(3) the value of supply of warehouse goods to any person for home consumption to be included.

3. Sce 17(5) is expanded to include expenditure done for CSR activity cover under Sec135 of Companies Act. So now all the GST credit of CSR expenditure will not be

available as ITC, but this section is not retrospective hence earlier period credit must be allowed.

4. Retrospective amendment from 01/07/2017 in Sec 23:-- Notwithstanding to Sec 22 or Sec 24, No registration for the person dealing in exclusive exempt goods or services or both.(Very important amendment to give relief to the assessee just need to register them self because of RCM requirement mentioned in Sec 24)

5. Sec 37 ,39 and 44 is amended to provide no filing of GSTR 1, GSTR 3B and annual return after the expiry of three Years from the due date of furnishing returns.


Proviso to Sec 12(8) is omitted, no now in case of transportation of goods where the supplier and recipient both located in India, place of supply is the location of recipient

of goods earlier it was the destination of goods, hence was big mess with regard to eligibility of credit which is now corrected.