GST Council’s decisions regarding Law and Procedure related changes – Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019
GST
Dated:- 18-12-2019
38th Meeting of the GST Council, New Delhi
18 December, 2019
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PRESS RELEASE
(Law and Procedure related changes)
In the 38th meeting of the GST Council held on 18.12.2019, the GST Council recommended the following:
* Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders (GST practitioners and GSTN etc.). These committees will address grievances of specific/ general nature of taxpayers at the Z
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.
* To check the menace of fake invoices, suitable action to be taken for blocking of fraudulently availed input tax credit in certain situations.
* A Standard Operating Procedure for tax officers would be issued in respect of action to be taken in cases of non-filing of FORM GSTR 3B returns.
* Due date of filing GST returns for the month of November, 2019 to be extended in respect of a few North Eastern States.
* The Council also approved various law amendments which will be introduced in Budget 2020.
[This note presents the decision of the GST Council in simple language for easy understanding which would be given effect through Gazette notifications/ circulars which alone shall have force of law. The same will be made effec
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