29th GST council meeting was held on 4th of August 2018 (i.e Saturday) in New Delhi.

Digital Payments :

1. Incentives in the form cashback will be offered on the GST component of the bill for payments made digitally.

2. Digital modes will include payments through –

a. Rupay Debit card

b. BHIM UPI

c. UPI Aadhaar

d. USSD (Unstructured Supplementary Service Data)

3.  A cashback of 20% on the GST component will be credited to the consumers, which will be limited to Rs. 100 only per transaction.

4. This will be a trial basis process by the GST council to check whether it increases the tax payment compliances or not.

5. It will not be a compulsory adoption by the states. The states will have to volunteer for these processes to be implemented.