Law and Procedure related changes

The GST Council, in its 37th meeting held today at Goa, following recommendations related to the law and procedure have been made

1. Waiver of GSTR-9A for composition taxpayers for FY 2017-18 and 2018-19
2. Filing of GSTR-9 is made optional for taxpayers having turnover up to Rs. 2 Crore for FY 2017-18 and 2018-19
3. New GST return system will be implemented from April, 2020
4. ITC claim will be restricted until GSTR-1 will be filed
5. A committee officer will review simplification of GSTR-9 and GSTR-9C
6. Integrated refund system with refund disbursal by single authority to be introduced from 24th September, 2019
7. Aadhar is mandatory for registration of taxpayers under GST and it may become mandatory for claiming refunds
8. Exemption to fish meal and parts of agriculture machinery for a specified period
9. Last date to file appeals with Appellate tribunal will be extended as appellate tribunal have not been made functional till
10. Circular No. 105 Central tax dated 28th June has been rescind
11. In principle decision to prescribe reasonable restrictions for passing of ITC by risky taxpayers including risky new taxpayers (likely be system driven based on their activity)
12. Suitable amendments in CGST Act, UTGST Acts in views of the corresponding SGST Acts in view of creation of UTs of Jammu & Kashmir and Ladakh.

Note: The recommendations of the GST Council have been presented in this release in simple language only for immediate information of all stakeholders. The same would be given effect through relevant Circulars/Notifications which alone shall have the force of law.