- 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.
Saturday, 22 June 2019
Key Decisions of 35th GST Council Meeting
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