It is important to note that whatever is recommended by GST Council , does not becomes the law unless and untill the recommendation is notified in the offical garetta of India. The GST Council in its 37th meeting held in Goa had made the following recommendation , which are yet to be notified

√ Small Regular Tax Payers having Turnover of sale or/and Services in preceding FY upto Rs.2 Crore are not required to upload Annual Return in form no. GSTR-9 for the FY-2017-2018 and FY-2018- 2019 as it is made optional.

√ Small Composition Tax Payers having Turnover of sale or/and Services in preceding FY upto Rs.2 Crore are not required to upload Annual Return in form no. GSTR-9A for the FY-2017-2018 and FY- 2018-2019 as it is abolished.

√ New GST returns in form no. GST Ret -1-Normal-Monthly, GST-Ret-1-Normal-Quarterly, Sahaj and Sugam shall be applicable from tax period April-2020. Earlier it was proposed to applicable from October-2019

√ Extension of last date for filing of appeals against orders of Appellate Authority before the GST Appellate Tribunal as the Appellate Tribunals are yet not functional

√ In order to nudge taxpayers to timely file their statement of outward supplies, imposition of restrictions on availment of input tax credit by the recipients in cases where details of outward supplies are not furnished by the suppliers in the statement under section 37 of the CGST Act, 2017.

√ Other Recommendations

Issuance of circulars for uniformity in application of law across all jurisdictions:

a) procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in appeal or any other forum;

b) eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed; and

c) clarification regarding supply of Information Technology enabled Services (ITeS services) (in supersession of Circular No. 107/26/2019-GST dated 18.07.2019) being made on own account or as intermediary

√ Rescinding of Circular No.105/24/2019-GST dated 28.06.2019, ab-initio, which was issued in respect of post- sales discount.

√ Suitable amendments in CGST Act, UTGST Act, and the corresponding SGST Acts in view of creation of UTs of Jammu & Kashmir and Ladakh.

√ Integrated refund system with disbursal by single authority to be introduced from 24th September, 2019.

√ In principle decision to link Aadhar with registration of taxpayers under GST and examine the possibility of making Aadhar mandatory for claiming refunds.

√ In order to tackle the menace of fake invoices and fraudulent refunds, in principle decision to prescribe reasonable restrictions on passing of credit by risky taxpayers including risky new taxpayers

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