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June 29 To July 5, 2019 u Taxmann’s Corporate Professionals Today u Vol. 45 u 49Statutory Changes
Major decisions taken in 35th GST
Council MeetingGST Council in its 35th Council Meeting held
on June 21, 2019 has taken major decisions
w.r.t extending the tenure of National An-
ti-Profiteering Authority by 2 years, introduction
of e-invoicing system for B2B transactions,
location of GST Appellate Tribunal for var-
ious States and Union Territories.
larifications by GSTN for filing Form C
GSTR-9 & Form GSTR-9CTaxpayers have reported some issues while
filing Form GSTR-9 and GSTR-9C. Clarifications
have been issued by GSTN with respect to
the period for which aggregate turnover is to
be taken into account for filing Form GSTR-9
& Form GSTR-9C, issues of mismatches in
the auto-population of ITC and other issues
in filing the above forms.
GST Council Meeting extended 35th
the due date to file Annual Return,
ITC-04 to August 31, 2019GST Council in its 35th Meeting held on
June 21, 2019 has extended the due date to
file form GSTR-9, GSTR-9A and GSTR-9C i.e.,
first annual return and reconciliation state-
ment to August 31, 2019. Council has also
extended the due date to file form ITC-04
for the goods or capital goods sent to job
worker to August 31, 2019.-way bill can’t be generated after E
August 21, 2019, if return for 2 con-
secutive tax periods is not filedVide Notification No. 25/2019-Central Tax
dated June 21, 2019 CBIC has extended the
date from June 21, 2019 to August 21, 2019
from which no person (including a consignor,
consignee, transporter, an e-commerce oper-
ator or a courier agency) shall be allowed
to furnish the information in PART A of
FORM GST EWB-01 in respect of a registered
person, whether as a supplier or a recipient,
if he has not furnished the returns for two
consecutive tax periods.