35th GST Council Meeting (2019-06-21)

35th GST Council meeting: key decisions

The 35th meeting was the first chaired by Nirmala Sitharaman after the new government took office, and opened with a resolution of thanks to Arun Jaitley. It fixed the locations of GST Appellate Tribunal benches, extended the National Anti-Profiteering Authority by two years and decided to introduce e-invoicing in phases. A phased timetable for the new return system was approved and the annual return deadline for 2017-18 extended. Rate issues on electric vehicles and lotteries were referred onward.

Chaired by Nirmala Sitharaman, Union Finance Minister.

Law and procedure

Decided the locations of State and Area benches of the GST Appellate Tribunal, including a common bench for Sikkim, Nagaland, Manipur and Arunachal Pradesh.
Extended the tenure of the National Anti-Profiteering Authority by two years.

Compliance and returns

Decided to introduce electronic invoicing for B2B transactions in phases, with a voluntary first phase from January 2020.
Approved a phased move to the new return system, with trial filing from July 2019 and GSTR-3B to be phased out from January 2020.
Extended the due date for 2017-18 annual returns and reconciliation statements to 31 August 2019.

Trade facilitation

Deferred blocking of e-way bills for non-filing of returns to 21 August 2019.

Rates

Referred GST concessions on electric vehicles and chargers to the Fitment Committee, and sought the Attorney General's opinion on lottery taxation.

Official documents

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