The 26th GST Council meet on Saturday is likely to finalise implementation of two crucial anti-evasion provisions —invoice-level return filing and e-way bill system — which have been hanging fire due to technological deficiency as well as cumbersome design. GST collection for January was marginally lower than December even though it was expected to be higher as the government’s liability on transitional credit claims ended on December 27. Tax officials have attributed the decline to absence of measures to plug revenue leakages. Although the GoM in charge of finalising a simplified return-filing process failed to reach a consensus last month, it is expected that the council will approve one of the proposals before it. Two proposals for a simpler design have been put forward — one by Nandan Nilekani and another by a committee of bureaucrats.