Decisions & Recommendations made during 31st Meeting of GST Council on 22.12.2018

Applicability of the Changes made:

Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018 UTGST (Amendment) Act, 2018 and GST (Compensation to states) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f 01.02.2019.

Extensions of Due Dates:

– FORM GSTR-9, GSTR-9A AND Reconciliation statement in GSTR -9C for the FY
2017-18  – 30.06.2019
– FORM GSTR-8 – 31.01.2019
– FORM GST ITC-04 – 31.03.2019

Restriction on generating E way Bill:

Taxpayers who have not filed the returns for two consecutive tax periods shall be restricted from generating e-way bills.

Recommendations regarding refund:

 – A scheme of single authority for disbursement of the refund amount sanctioned by either the Centre or the State Tax Authorities i.e. either State or the Centre can issue both SGST and IGSt refunds after the implentatation of this scheme.

– Uploading the documents electronically
All the supporting documents \/invoices in relation to a claim for refund in FORM GST RFD – 01A shall be uploaded electronically on the common portal at the time of filing of refund application itself.

– FORM GST RFD – 01A can also be used for the following:
#Refund on account of Assessment/provisional Assessment/Appeal/Any other order;
# Tax paid on intra state supply;
# Exceess payment of tax;

– Status of pending applications

The claimants who have not submitted the Form GST RFD 01Ain the jurisdictional tax office within 60 days of the generation of ARN, the claimants shall be sent communication s on the registered email ids containing information on where to submit the said application.
If the applications are not submitted within 15 days of the date of the email, the said refund applications shall be summarily rejected.

Clarificatory changes in the formats/instructions:
 – Amendment of headings in the form to specify that the return in FORM GSTR -9 & FORM GSTR – 9A would be in respect of supplies etc “made during the year” and not as “declared in returns filed during the year”. – All returns in FORM GSTR -1 & GSTR – 3B have to be filed before the filing of FORM GSTR -9 and GSTR – 9C.
– All returns in FORM GSTR -4 have to be filed before the filing of FORM GSTR – 9A.
– Additional payments, if any, required to be paid can be done through FORM GST DRC – 03.
– ITC cannot be availed through FORM GSTR -9 & FORM GSTR – 9C.
– All invoices pertaining to previous FY would be auto populated in table 8A of FORM GSTR -9
– Value of “non –GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR -9.

*Other Recommendations :

– There would be single cash ledger for each tax head.
– The new return filing system shall be introduced on a trial basis form 01.04.2019 and on mandatory basis form 01.07.2019.
– ITC in relation to invoices issued by the supplier during the FY 2017-18 may be availed by the recipient till the due date of furnishing of FORM GSTR – 3B for the m/o March , 2019.
– Late fee shall be completely waived for all taxpayers in case FORM GSTR-1. FORM GSTR -3B & FORM GSTr -4 for thew months/quarters July, 2017 to September, 2018 are furnished after 22.12.2018 but on before 31.03.2019.