Goods and Services Tax – GST Dated:- 20-9-2019 – News – 37 th Meeting of the GST Council, Goa 20 September, 2019 *** PRESS RELEASE (Law and Procedure related changes) The GST Council, in its 37 th 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
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der to give ample opportunity to taxpayers as well as the system to adapt and accordingly 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) (
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