The 35th GST Council Meeting was held on 21st June 2019 at New Delhi under the chairmanship of the newly appointed Union Finance & Corporate Affairs Minister, Mrs. Nirmala Sitharaman. Altogether, 12 Agenda items were discussed during the Council meeting, covering following topics:
A. Law and Procedure
- New GST Return filing system (Forms ANX-1 and 2)
- Extension of due dates of various forms (Forms GSTR 9, 9A, 9C, ITC-04, CMP-02)
- Restriction on generating E-way Bill - Taxpayers who have not filed returns for 2 consecutive tax periods shall be restricted from generating e-way bills. This recommendation has been made effective from 21st August, 2019 (instead of 21st June, 2019 prescribed earlier) as per notification no.25/2019 dated 21st June 2019.
B. Changes in GST Rates
The GST Council referred following matters to the Fitment Committee to be examined and brought before the GST Council in the next meeting:
- Issues relating to GST concessions on electric vehicle, charger and hiring of electric vehicle
- Issues related to valuation of goods and services in a solar power generating system and wind turbine
Group of Ministers (GoM) on Lottery submitted report to the GST Council. The Council recommended that certain issues relating to taxation (rates and destination principle) would require legal opinion of Learned Attorney General.
C. Administrative decisions
- State and Area Benches of GST Appellate Tribunal for various States and Union Territories
- Tenure of National Anti-Profiteering Authority has been extended by 2 years
- Introduction of Electronic Invoicing System
The 35 GST Council Meeting was held here today 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 meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The GST Council recommended the following changes related to law and procedure:Last date for filing of intimation, in , for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, to be extended from 30.04.2019 to 31.07.2019