The GST Council met for the 35th time after a long gap of 3 months at New Delhi on 21st June 2019 under the chairmanship of Union Finance Minister Ms. Nirmala Sitharaman. The Council in its meeting discussed the various issues including extension of tenure of National Anti-profiteering Authority (NAA), e-invoicing, modalities for introduction of new return filing mechanism and extension of dates for various forms.
The outcome of the GST Council meet has been enumerated under below sections –
1. Issues other than Rate and Law Changes
2. Rate related changes
3. Changes related to laws and procedures
The summary of the aforesaid Press Release has been given in a tabular manner for easy understanding:
1. Issues other than Rate and Law Changes:
|Section||Summary of Discussion|
|Benches for GST Appellate Tribunal||The Council decided on locations for State and the Area Benches of GST Appellate Tribunals. The Council also decided to have a common State Bench for N-E States of Sikkim, Nagaland, Manipur and Arunachal Pradesh.|
|Tenure of NAA||The tenure of National Anti-Profiteering Authority which was schedule to expire on 30th June 2019 has been further extended by 2 years|
|Introduction of E-Invoicing||E-Invoicing to be introduced in a phased manner for B2B transactions. The same may help to eradicate tax-evasion. This help taxpayers in backward integration and automation of tax relevant procedures. Phase 1 to be voluntary and is likely to be rolled out from January 2020.|
2. Rate related Issues:
1. Electric Vehicles – Concessions to be granted to electric vehicle, charger and hiring of electric vehicle to be examined by fitment committee and shall be placed before GST Council Meeting
2. Solar Power Generating Systems and Wind Turbines – Valuation of goods and services in a solar power generating system and wind turbine to be examined by fitment committee and shall be placed before GST Council Meeting
3. Lottery – The GOM submitted its report to GST Council. The Council recommended that issues related to taxation (rates and destination principle) would require legal opinion.
3. Law and Procedure Related Changes –
1. Extension of various due dates
|GST Form /Issue||Revised due dates|
|GSTR 9, GSTR 9A (Annual Return) and GSTR 9C (Reconciliation Statement)||The form for the year 2017-18 has been extended by 2 months till 31st August 2019|
|ITC 04 – Declaration for Job Work||The Form GST ITC 04 for the quarters July 2017 to June 2019 has been extended to 31st August 2019|
|Applicability of provisions of Rule 138E of CGST Rules, 2017 – Blocking of e-way bill||Provision for blocking generation of e-way bill for non-filing of returns for two consecutive tax periods to be brought into effect from 21st August 2019 (earlier the same was to be brought from 21st June 2019)|
|Extension of date of intimation for opting of payment of tax for composition service providers||The last date of filing intimation in form GST CMP – 02 has been extended to 31st July 2019 (earlier said date was 30th April 2019)
(Refer Notf No 2/2019 – Central Tax dated 07.03.2019)
2. Announcement regarding new return filing system –
In order to give opportunity to taxpayers as well as the system to adapt, to the new return filing mechanism to be introduced in phased manner as enumerated below –
|Month & Year||Introduction of new Return Filing System||Phase out process of Old Forms||Expected Action from Tax-Payers|
|Between July 2019 to Sep 2019||Trail of new system to be made available (Form GST ANX – 1 and GST ANX – 2)||GSTR 1 and GSTR 3B to continue||Available in trial. Both filing system to continue. Prepare for transition to new tax filing system.|
|Between Oct 2019 to Dec 2019||Large Tax-Payers (T/O above 5 Crs) – GST Anx- 1 on monthly basis to be made compulsory from Oct 2019
Small Tax-Payers (T/O below 5 Crs) – GST Anx- 1 to file on quarterly basis for Oct to Dec 19 to be filed in Jan 2020.
|GSTR 3B to continue till Dec 2019||Prepare for phase out of GSTR 1 and both filing system to continue in parallel.|
|Oct 19 and Nov 19||Large Tax-Payers – to file GSTR 3B for Oct & Nov 2019 and file first GST RET 01 for Dec 19 in January 2020.
Small Tax-Payers (T/O below 5 Crs) shall stop filing GSTR 3B from Oct 2019 and file GST PMT – 08 for payment of tax.
To file their first GSTR RET 01 on quarterly basis for Oct to Dec 19 to be filed in Jan 2020.
|Form GSTR 3B to be completely phased out from Jan 2020.||Invoices can be continuously uploaded in Form GST ANX – 1 on monthly basis from October 19 onwards.
View of GST ANX – 2 shall be available but no action may be taken
|Jan 2020 onwards||Every taxpayer to file GST RET 01 – monthly or quarterly||GSTR 1 and GSTR 3B to stop from Dec 2019.||Align the systems and processes for new filing and test the ERP/Accounting system upgrade|
Form Name –
GST ANX – 01 – Details of outward supplies, Inward supplies liable to reverse charge and import of goods/services.
GST ANX – 02 – Details of inward supply. Recipient can accept or reject the auto populated invoices on portal
GST RET – 01 – Monthly or quarterly return for Large and small tax payers
GST PMT – 08 – Form for payment of self-assessed Tax
The Press Release may be accessed on
Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.
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