With New year coming, many rules are going to be implemented now. FasTags are going to be mandatory for all four wheelers. FASTag will be mandatory for four-wheelers or M&N category of vehicles that were sold before 1 December, 2017. New GST return filing facility is going to be mandatory for small taxpayers. Positive Pay System for cheques from 01.01.2021 is to be implemented. The issuer will provide cheque number, cheque date, payee name, account number, amount, and other details. For contact less card transactions, limit is going to be increased from Rs.2000 to Rs.5000/-.
https://www.livemint.com/news/india/mandatory-fastags-to-gst-return-filing-these-rules-are-changing-from-next-month-11608433451043.html