The 35th GST Council meeting was held on 21 June 2019 at New Delhi to address some crucial issues and provide their recommendations.
Following are key highlights of the GST Council Meeting :
- Consideration for change in rates for various goods and services.
- Introduction of E-Invoicing in phased manner for B2B transactions.
- Extension of tenure for National Anti-Profiteering Authority.
- Introduction to new tax return filing system.
- Extension of time limit for various forms viz. GSTR 9, GSTR 9A, GSTR 9C, ITC-04, GST CMP-02.
- Postponement of applicability of Rule 138E- Blocking of E-way bill for non-filers.