Key Decisions of 35th GST Council Meeting

• Due date for filing form GSTR 9/ GSTR-9C has been extended from 30 June 2019 to 31 August 2019 for all assesses;
• E-invoicing – it has been decided by council to implement e-invoicing mechanism in a phased manner starting from January 2020 on voluntary basis;
• New-return mechanism – as proposed earlier, new return mechanism to be implemented from October 2019 onwards with filing of GST-ANX-1 form (for outward supplies) and from January 2020 returns in form RET-1 to be made compulsory;
• National anti-profiteering authority tenure has been proposed to be extended for 2 more years;
• Blocking of generation of e-way bills on non-filing of returns to be made effective from 21 August 2019.