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Update – Summary of decisions taken in 35th GST Council meeting

The 35th meeting of GST council was held on 21 June 2019 under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The GST Council meeting concluded with consensus on the following matters:

  1. Extension of due dates:
  • Due dates for filing of annual returns in form GSTR-9, GSTR-9A and reconciliation statement in GSTR-9C (Audit report) extended from 30th June to 31 August 2019 – Considering the difficulties faced by the industry in reconciling financials and GST returns, NASSCOM requested for an extension of due dates in filing form GSTR-9 and GSTR-9C. We are glad to inform that our recommendations are considered and the due date has been extended by 2 months.
  • Furnishing of declaration in form GST ITC-04, relating to job-work, for the period July 2017 to June 2019 has been extended till 31 August 2019
  • Rule 138E pertaining to restriction on raising of e-way bill in case of non-filing of GST returns for two consecutive tax period to be made effective from August 21, 2019 instead of June 21, 2019
  1. Aadhaar-enabled GST Registration introduced:
  • In order to ease the current process of GST registration and reduce paperwork, GST Council has given a go-ahead to a new system for verification of taxpayers registering themselves under GST. Aadhaar number shall be linked to the GSTIN while generation.
  1. Extension of National Anti-profiteering Authority tenure by two years:
  • The Council has extended the tenure of the authority by two years from November 2019 to November 2021.
  1. Phased roll out of E-invoicing system:
  • E-invoicing will be introduced in a phased manner for B2B transactions.  The Phase 1 is proposed to be voluntary and shall be rolled-out from January 2020.
  1. Rate cut decision on electric vehicles, chargers & leasing thereof deferred; Committee to submit its report:
  • The decision to cut GST rates for electric vehicles and electric chargers have been postponed to the next Council meeting. The matter has been referred to the Fitment Committee for checking feasibility of the rate cut. At present, GST rates for electric vehicles and electric chargers are 12% and 28% respectively.
  1. Rate cut for lottery put on hold; Matter to be referred before an Attorney General

Press release is attached for your reference. Official notification will be issued soon.


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