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GST Council Meet
 GST council meeting are held very often prior to elections but 
in the mid- three months the meeting was not arranged due to 
the election pressure and canvassing for votes. 
 The council meeting was arranged on 21st June 2019 under 
the eyes of Mrs Nirmala Sitharaman, who is the second Union 
Finance Minister. 
 The Union Budget meeting was heading up in a month’s time 
with many modifications and expectations in the indirect tax 
issues.
GST annual return due date - Extended 
    Where the GST annual return due date extended for filing 
GSTR-9, GSTR-9A, and GSTR-9C and the extension is 
permitted for two months from now, which is up till 31 August 
2019 for which an Official notification is to be made anytime 
from now.
Aadhaar-permit for GST Registration 
    To soothe the current method of GST registration the 
necessary paperwork is reduced, with a forward thinking, the 
GST Council has raised a new system for verification of 
taxpayers registering themselves under GST at the same time 
while generation Aadhaar number will be linked to the 
GSTIN.
NAA regime -  prolonged for two years
    National Anti-profiteering Authority (NAA) Possession was 
given for the GST annual return last date by 30 November 
2019. But, GST Council extended this tenure for two years 
more, to facilitate and approach on all the balance pending 
cases that were left previously. 
E-billing starts from January 2020
 Raising all the tax invoices on the GST portal. This approved 
new launching awaits implementation from 1 January 2020 
which concentrates only B2B invoicing and this system 
requires no separate e- way bill also, all the Returns are 
framed based on the e-invoices. 
  
 Though the GST annual return due date is extended stands 
as an added advantage for business firms. 
E-billing is compulsory for theatres
     One other important rule passed is approval of the electronic 
ticketing system by the GST Council implements for 
multiplexes with more than one screen. This favours the tax 
compliance related and well-known black ticket cases to be 
withheld.
Lowering the interest - electric vehicles,chargers & leasing
     The decision to slash down the GST rates on electric 
vehicles and electric chargers are postponed for the next 
Council meeting. 
      In the current situation, there are no changes in the 12% 
and 28% of the GST rates for electric vehicles and electric 
chargers.
Other Due date extensions
Non-filing of GST returns, E-way bills will be blocked
     The law stated that where the GST annual returns latest 
news in GSTR-3B/ GSTR-4 is not required to be filed for two 
consecutive tax periods, e-way bill generation disabling done 
for such taxpayers and are brought to force from 21 August 
2019, instead of 21st June 2019, which was the earlier 
notified period of time.
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