Decisions taken in the 35th GST COUNCIL meeting

:writing_hand: Decisions taken in 35th GST Council Meeting:

  1. NAA given two years extension.

  2. Electronic invoice forms approved by the Council. The Phase-I is proposed to be voluntary and it shall be rolled out from Jan 2020.

  3. GST Council extends annual return date for GSTR 9/9A/9C from 30th June to 31st August’2019.

  4. The due date for Form ITC-04 has been extended to 31st August’2019 for the period July’2017 to June’2019.

  5. Blocking of E-way bills on non-filling of returns for two consecutive tax periods, to be brought to effect from 21.08.2019 of the earlier date of 21.06.2019.

  6. Last date for filling of intimation, in Form GST CMP-02, for availing the option of payment of tax under notification no. 02/2019-CT (Rate) dated 07.03.2019, to be extended from 30.04.2019 to 31.07.2019.