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GST 35th Council Meeting Update


GST 35th Council Meeting Update

The 35th council meeting was held on 21st June 2019 at Delhi, this was the first meeting of Mrs Nirmala Sitharaman chaired by the re-elected government and India’s second woman Union Finance Minister.

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Highlights of the 35th GST Council Meeting:

  • GST annual return due date extended till 31st August FY 2017-18: The due date for filing GST return through GSTR-9, GSTR-9A, and GSTR-9C for the FY 2017-18 has been extended till 31 August 2019, earlier it was till 30th June.
  • To make ease in GST registration process Aadhar enabled GST Registration is introduced, in which the Aadhaar number shall be linked to the GSTIN while the generation
  • National Anti-profiteering Authority (NAA) tenure extended by two years: The due date to end this NAA was by 30th November 2019, but now it has been extended by 2 years, now the due date is in 2021.
  • Delay in depositing profiteered amount will lead to a penalty of 10%: GST Council has approved a levy of a 10% penalty for delay in depositing the profiteered amount by more than 30 days.
  • By January 2020 facilitate ate of E-invoicing will start: The new system for raising all the tax invoices on the GST portal has received in-principle approval for implementation from 1 January 2020. This applies to only B2B invoicing. By this system, no separate e-way bill will be required in case of e-invoice. Returns to be framed from these e-invoices. A phased implementation is being worked out. Earlier, the government had fixed Rs 50 crore as the limit for the applicability of e-invoicing.
  • Multiplexes are made mandatory for E-ticketing: council approved the electronic ticketing system, for multiplexes, having multi-screens.
  • GSTAT to be GST Appellate Tribunal: Council stated the Goods and Service Tax Appellate Tribunal will be the appellate authority and will adjudicate on appeals arising from central and state tax authorities’ in-house dispute resolution system.
Other Due Date New Due Date
ITC-04, for July 2017-June 2019 31
CMP-02 for opting into the composition scheme for service providers under Notification 2/2019-CT rate 31
  • E-way bills to be blocked for non-filing of GST returns: The law stated that where the GST returns in GSTR-3B/ GSTR-4 are not filed for two consecutive tax periods, e-way bill generation for such taxpayers would be disabled. It will be effective from 21 August 2019, instead of the earlier notified date of 21st June 2019.

This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not corpseed, and have not been evaluated by corpseed for accuracy, completeness, or changes in the law.


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