38th Meeting of the GST Council, New Delhi dated 18 December, 2019
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: 1. 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 Zonal/ State level. 2. Due date for annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020. 3. Following measures would be taken to improve filing of FORM GSTR-1: (i) waiver of late fee to be given to all taxpayers in respect of all pending FORM GSTR-1 from July 2017 to November 2019, if the same are filed by 10.01.2020. (ii) E-way Bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked. 4...