The correct option is "1 and 3 only" because the Thirteenth Finance Commission focused on a design for the Goods and Services Tax (GST) to enhance revenue efficiency and provided guidelines for devolution of central tax shares to local bodies, aimed at strengthening fiscal federalism. However, the creation of jobs, while a critical economic priority, was not specifically a feature of the Commission's recommendations, as the focus was more on fiscal matters and improving the quality of governance and service delivery. These recommendations are foundational for understanding how financial commissions shape intergovernmental fiscal relations in India, a crucial area in UPSC Prelims.