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Updates For 35th G.S.T. Council Meeting


The GST council held its 35th meeting on 21st June 2019 and made certain decisions and recommendations relating to changes in law and procedure and tax rates on goods and services. It also involved consideration of simplified new GST Returns filing system, extension of due dates of GST annual returns, etc. These measures have been discussed below:

A. Decisions/ Recommendations relating to changes in law and procedure

1. New GST return system- The new GST return system has been decided to be introduced in a phased manner to let the taxpayers adapt to the system:

  1. From July 2019 to September 2019
  • FORM GST ANX 1 & FORM GST ANX 2 on trial basis
  • FORM GSTR 1 & FORM GSTR 3B to filed compulsorily as done presently


  1. From October 2019 onwards
  1. FORM GST ANX 1 compulsorily to be filed
  • Aggregate turnover of more than Rs. 5 crores in previous year- monthly basis
  • Aggregate turnover of less than or equal to Rs. 5 crores in previous year- for the quarter October, 2019 to December, 2019 in January, 2020
  1. FORM GSTR-3B-
  • Large taxpayers – To continue to file FORM GSTR 3B on monthly basis
  • Small taxpayers – To stop filing FORM GSTR 3B and to start filing FORM GST PMT 08
  1. FORM GST RET 01
  • Small Taxpayers - For the quarter October, 2019 to December, 2019 in January, 2020;
  • Large taxpayers - File first FORM GST RET 01 for December, 2019 in January, 2020
  1. From January 2020 onwards
  • FORM GSTR 3B to be completely phased out.

It may be noted that invoices etc. can be uploaded in FORM GST ANX 1 on a continuous basis both by large and small taxpayers from October, 2019 onwards. FORM GST ANX 2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX.

2. Extension of due date of GST audit and Annual return- The due date for furnishing the returns/ reconciliations (FORM GSTR-9, GSTR-9A, GSTR-9C) has been extended till 31st August 2019.

3. FORM GST ITC-04- The due date for furnishing the form relating to job work has been extended till 31st August 2019 for the period July 2017 to June 2019.

4. E-Way bills - Blocking of E-way bills on account of non-filing of returns for 2 consecutive tax periods to be brought into effect from 21.08.2019, instead of the earlier notified date of 21.06.2019.

5. FORM GST CMP - 02 - Last date for filing of intimation for availing the option of payment of tax for those availing composition scheme to be extended from 30.04.2019 to 31.07.2019.

B. Decisions/ Recommendations relating to change in tax rate for supply of good and services

  1. Electric Vehicles- On issues relating to GST concessions on electric vehicle, charger and hiring of electric vehicle, the Council recommended that the issue be examined in detail by the Fitment Committee to be taken by the council in next meeting.
  2. Solar Power Generating Systems and Wind Turbines- GST Council directed that the issue related to valuation of goods and services in a solar power generating system and wind turbine be placed before next Fitment Committee.
  3. Lottery- The Council recommended that certain issues relating to taxation of lottery would require legal opinion of Learned Attorney General.

C. Other issues;

  1. Goods & Services Tax Appellate Tribunal (GSTAT) for some North East States- The states are allowed to decide have requisite number of GSTAT as required by them. Though, it has been decided to have a common state bench for Sikkim, Nagaland, Manipur and Arunachal Pradesh.
  2. E-Invoice System - The Council has decided to introduce electronic invoicing system for B2B transactions. The first phase shall be rolled out from January 2020 which shall be voluntary.
  3. National Anti-Profiteering Authority- National Anti-Profiteering Authority has been given an extension for two more years.