Commenting on the outcome of 42nd GST Council meet, Divakar Vijayasarathy, Founder and Managing Partner, DVS Advisors LLP. said, “The decision to disburse ₹20,000 crores of compensation cess collected till date to the states, resolution of IGST devolution and decision of only quarterly returns for small tax payers are welcome and indicates the councils ability to resolve other pending issues inspite of the differences on the compensation issue. The same is note worthy.”