Read the following statements carefully:1.The GST Council has decided to introduce a new GST return system to facilitate taxpayers.2.A plan has been worked out to ease the transition to the new return system.3.There are 3 main components to the new return - one main return (FORM GST RET-1) and two annexures (FORM GST ANX-1 and FORM GST ANX-2).Which of the above statements is/are correct?

• A. Only 1
• B. Only 1 and 2
• C. Only 1 and 3
• D. Only 2 and 3
• E. All are correct