Goods and Services Tax – GST Dated:- 21-6-2019 – News – The 35 th GST Council Meeting was held here today under the chairmanship of Union Finance Corporate Affairs Minister Smt. Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The GST Council recommended the following changes related to law and procedure: In order to give ample opportunity to taxpayers as well as the system to adapt, the new return system to be introduced in a phased manner, as described below:
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e noted that invoices etc. can be uploaded in FORM GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards. FORM GST ANX-2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX-2 ; From October, 2019, small taxpayers to stop filing FORM GSTR-3B and to start filing FORM GST PMT-08 . They will file their first FORM GST-RET-01 for the quarter October, 2019 to December, 2019 in January, 2020; From January, 2020 onwards, FORM GSTR-3B to be completely phased out On account of difficulties being faced by taxpayers in furnishing the annual returns in FORM GSTR-9 , FORM GSTR-9A and reconciliation statement in FORM GSTR-9C ,
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