Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019.
GST
Dated:- 20-9-2019
37th Meeting of the GST Council, Goa 20 September, 2019
***
PRESS RELEASE
(Law and Procedure related changes)
The GST Council, in its 37th meeting held today at Goa, recommended the following:
* Relaxation in filing of annual returns for MSMEs for FY 2017-18 and FY 2018-19 as under:
* waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for the said tax periods; and
* filing of FORM GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to ₹ 2 crores made optional for the said tax periods.
* A Committee of Officers to be constitut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ingly specifying the due date for furnishing of return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October, 2019 – March, 2020.
* Issuance of circulars for uniformity in application of law across all jurisdictions:
* procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in appeal or any other forum;
* eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed; and
* clarification regarding supply of Information Technology enabled Services (ITeS services) (in supersession of Circular No. 107/26/2019-GST dated 18.07.2019) being made on own account or as intermediary.
* Rescinding of Ci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =