Recent Developments and Official Updates in India's GST Regime

Businesses must closely monitor Goods and Services Tax (GST) news and updates to ensure full and timely compliance. This article provides the latest developments from the Central Board of Indirect Taxes and Customs (CBIC), the GST Council, and the GST Network (GSTN) portal regarding GST returns, compliances, e-way bills, and e-invoicing systems. These updates are crucial for maintaining adherence to tax regulations.

Latest GST News and Updates

2025 GST Updates

October 30, 2025: GSTN has issued an advisory to users of the Invoice Management System (IMS), announcing the addition of a new 'Import of Goods' section on the GST portal. Taxpayers can now access Bill of Entry (BoE) data for imported goods, including those from Special Economic Zones (SEZs), within IMS and take appropriate action on individual BoEs from October 2025 onwards.

October 29, 2025: GSTN has advised taxpayers to file any overdue GST returns from three years prior or more, if they remain unfiled by the November tax period. Specifically, returns for October 2022 (monthly), July-September 2022 (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will be blocked from filing starting December 1, 2025.

October 14, 2025: The functionality for filing GSTR-9 for the financial year 2024-25 is now operational on the GST portal.

September 26, 2025: Invoice-wise reporting in GSTR-7 is now available on the GSTN portal, effective from the September 2025 tax period.

September 25, 2025: Following GSTN's advisory on filing pending returns before the three-year expiry, returns for periods ending September 2022 will be blocked. This restriction will be enforced on the GST portal from the October 2025 tax period.

September 23, 2025: An advisory from September 23, 2025, details upcoming changes to the Invoice Management System on the GSTN portal, expected in the October 2025 tax period. Specified records that can be kept pending include credit notes and their amendments, and downward amendments of invoices/debit notes or ECO-Documents, provided the original was accepted and GSTR-3B filed. It also clarifies that Input Tax Credit (ITC) reversal is not necessary if the recipient has not claimed ITC for the relevant document.

September 17, 2025: Recommendations from the 56th GST Council meeting were officially announced by the CBIC on September 17, 2025. Further details are available in the ‘GST notifications’ article.

September 3, 2025: The 56th GST Council Meeting took place on September 3, 2025, in New Delhi, after a six-month hiatus. Key decisions were made in line with the government's vision for implementing next-generation GST reforms, including the approval of a two-tier GST rate structure (5% and 18%) and the removal of the 12% and 28% slabs. A comprehensive summary of the highlights is accessible here.

August 28, 2025: GSTN has issued an advisory to clarify system modifications for processing refunds arising from assessment, enforcement, appeal, revision, or other orders (ASSORD). These changes allow refund claims irrespective of the Demand ID status, provided the demand amount is negative. Claimants can also seek refunds when a minor head shows a negative balance, even if the cumulative balance is positive or zero. The negative balance is automatically populated into the RFD-01 refund application, and the GST portal suggests the most recent relevant demand order.

August 23, 2025: The 56th GST Council Meeting is scheduled for September 3 and 4, 2025, in New Delhi, as announced by the GST Council on August 23, 2025. This meeting is anticipated to address various rate rationalization measures.

August 21, 2025: Due to heavy rainfall in several parts of Maharashtra, the government has extended the GSTR-3B due date for July 2025 from August 20 to August 27, 2025. This relief applies to registrants in Mumbai (City), Mumbai (sub-urban), Thane, Raigad, and Palghar, as per CGST notification 12/2025 issued on August 20, 2025.

August 15, 2025: Prime Minister Narendra Modi, in his Independence Day speech, highlighted the next generation of GST reforms. These reforms include eliminating the 12% and 28% tax slabs, integrating items into the 5% or 18% slabs, introducing a 40% tax slab for sin goods, correcting inverted tax structures, and resolving classification issues. Pre-filled returns and automated GST refunds were also key announcements.

July 20, 2025: GSTR-3A notices were mistakenly sent to certain GSTR-4 filers whose registrations had been canceled before FY 2024–25. GSTN issued an advisory, clarifying that these taxpayers should disregard the notices.

July 12, 2025: GSTN issued a communication via its official social media regarding the B2C table (Table-12) of GSTR-1. Taxpayers with only B2C supplies encountered difficulties leaving Table 12A (B2B HSN Summary) blank. The department clarified that for taxpayers with no B2B supplies, one entry is required in Table 12A, where any HSN code and UQC can be entered, and all other fields filled with “0” to proceed.

June 24, 2025: CBIC issued a circular outlining the procedure for review, revision, and appeals for orders passed by the Common Adjudicating Authority (CAA). It specified that the Principal Commissioner or Commissioner of Central Tax would serve as the reviewing authority under Section 107 and revisional authority under Section 108 of the CGST Act, 2017, respectively.

June 16, 2025: The National Informatics Centre (NIC) is launching a new e-way bill portal 2 from July 1, 2025, according to GSTN's advisory dated June 16, 2025. This initiative aims to reduce reliance on a single portal and ensure real-time data synchronization, enabling e-way bill details to synchronize with the main portal within seconds.

June 12, 2025: An advisory dated June 12, 2025, from GSTN clarified that taxpayers can proceed with filing waiver applications for the amnesty scheme in forms SPL-01/02, even if payment details are not accurately auto-filled. They should upload payment details as attachments for tax officers' verification.

June 11, 2025: GSTN's latest advisory provided detailed step-by-step instructions for filing amnesty scheme applications using forms SPL-01/02 before the specified deadline.

June 10, 2025: A recent GSTN advisory confirmed that a validation has been implemented on the GST portal, allowing Quarterly Return and Monthly Payment of taxes (QRMP) taxpayers to file refund applications based on invoices reported in the Invoice Furnishing Facility (IFF) for the first two months of the quarter. Previously, they faced issues where the GST portal incorrectly flagged non-filing of returns for these months. CGST Circular No. 125/44/2019-GST dated November 18, 2019, advises taxpayers to file refund claims only after filing GSTR-1 and GSTR-3B that are due. Similar requirements apply to composition taxable persons (CMP-08 or GSTR-4), non-resident taxable persons (GSTR-5), and input service distributors (GSTR-4).

June 9, 2025: The CBIC issued a circular on June 9, 2025, permitting tax officers not to quote Document Identification Numbers (DIN) for search authorizations, summons, arrest memos, inspection notices, and other letters issued during inquiries, provided they already bear a Reference Number generated on the GST portal. This amends CGST Circulars 122/41/2019-GST and 128/47/2019.

June 7, 2025:

1. GSTN, via an advisory, will implement the hard-locking of auto-populated sales liability values in GSTR-3B starting from the July 2025 tax period (to be filed in August 2025). This means taxpayers will not be able to manually edit Table 3 values in GSTR-3B, which are auto-filled from GSTR-1/GSTR-1A/IFF. Suppliers must promptly address any documents rejected by their B2B buyers on the Invoice Management System (IMS) using GSTR-1A.

2. GSTN also implemented a restriction preventing taxpayers from filing GSTR-3B after three years from its due date. This change will be effective on the GST portal from the July 2025 tax period.

May 14, 2025: In GST, withdrawal applications (APL 01W) filed before the final acknowledgment (APL 02) are automatically approved, changing the appeal status to “Appeal withdrawn.” If filed afterward, approval from the Appellate Authority is required. Upon approval, the appeal status changes from “Appeal submitted” to “Appeal withdrawn.” Under Section 128A, appeals must not remain pending. Taxpayers filing waiver applications must upload a screenshot confirming “Appeal withdrawn.”

March 21, 2025: Issues were reported when filing applications SPL 01/SPL 02 on the GST portal, such as order numbers not being found or discrepancies in order/payment details. GSTN issued an advisory to clarify these concerns. If payment details are not auto-populated in Table 4 of SPL 02, taxpayers are advised to verify them in the electronic liability ledger on the portal before filing the waiver application. Taxpayers should make payments by March 31, 2025, and file the waiver application by June 30, 2025.

March 16, 2025: Biometric-based Aadhaar Authentication was rolled out in Uttar Pradesh on March 15, 2025, as per an advisory issued by the GSTN on March 16, 2025.

March 8, 2025: Finance Minister Nirmala Sitharaman hinted at an imminent GST rate cut, stating that the tax review is in its final stages. This suggests that the upcoming 56th GST Council meeting may include GST rate rationalization on its agenda.

February 1, 2025 (Budget 2025 Updates):

1. Amendments to Section 34 of the CGST Act, 2017: The proviso to sub-section (2) was amended to explicitly require the reversal of corresponding input tax credit (ITC) in relation to a credit note. This means if a supplier issues a credit note to reduce their tax liability, the recipient must reverse any ITC already claimed on that original supply. Businesses should enhance systems to efficiently monitor credit note-related ITC reversals.

2. Amendments to Section 38 of the CGST Act, 2017: Section 38(1) was amended by omitting the term “autogenerated,” indicating that the ITC statement (GSTR-2B) may no longer be entirely system-generated. Businesses might need to validate and reconcile invoices and ITC through the Invoice Management System (IMS) rather than relying solely on system-generated data. A new clause (c) was added to Section 38(2), allowing the government to specify additional details for the ITC statement via rules.

3. Amendments to Sections 107 and 112 of the CGST Act, 2017:

   • Section 107(6) was amended to mandate a 10% pre-deposit of the penalty amount for appeals before the Appellate Authority in cases involving only penalty demands without any tax demand.
   • Section 112(8) was similarly amended to require a 10% pre-deposit of the penalty amount for appeals before the Appellate Tribunal in cases involving only penalty demands.

4. Insertion of a New Section 122B of the CGST Act, 2017: A new Section 122B was inserted to prescribe penalties for contraventions of provisions related to the Track and Trace Mechanism under Section 148A.

January 10, 2025: The due dates for various monthly and quarterly GST returns (GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8) were extended for the month/quarter ending December 31, 2024, as follows:

• GSTR-7 & GSTR-8: January 12, 2025
• GSTR-1 (Monthly): January 13, 2025
• GSTR-5 & GSTR-6: January 15, 2025
• GSTR-1 (QRMP): January 15, 2025
• GSTR-3B (Monthly): January 22, 2025
• GSTR-3B (QRMP): January 24, 2025 for Category X States/UTs (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep) or January 26, 2025 for Category Y States/UTs (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, New Delhi).

2024 GST Updates

December 21, 2024: The 55th GST Council meeting was held on December 21, 2024, in Jaisalmer, Rajasthan, chaired by the Union Finance and Corporate Affairs Minister. It was attended by various state ministers and senior officials. A complete summary of the highlights is available here.

December 17, 2024:

• The government clarified that taxpayers can generate e-way bills only for documents dated no more than 180 days prior. The validity of an e-way bill can be extended up to 360 days from its original generation date.
• Multi-Factor Authentication (MFA/2FA) will be mandatory on NIC portals for generating e-invoices and e-way bills for taxpayers with an annual aggregate turnover (AATO) exceeding ₹20 Crores, extending to all users in a phased manner from April 1, 2025. This requires logging in with a username, password, and OTP. These changes are effective from January 1, 2025.

December 15, 2024: GSTN has been issuing advisories on biometric-based Aadhaar authentication and document verification for GST registration in various states. Rule 8 now incorporates biometric-based Aadhaar authentication, based on data analysis and risk parameters, along with document verification. After submitting Form GST REG-01, applicants receive an email for either OTP-based authentication or to schedule a GSK appointment for biometric verification, requiring documents like Aadhaar and PAN cards. This aims to enhance and streamline the registration process. This applies to Madhya Pradesh, Chhattisgarh, Goa, Mizoram, Haryana, Manipur, Meghalaya, and Tripura.

December 13, 2024: The 55th GST Council meeting is scheduled for December 21, 2024, in Jaisalmer, Rajasthan. The council is expected to issue recommendations based on a status report submitted by the Group of Ministers, potentially involving mergers of tax slabs, simplification of the existing GST structure, or the introduction of a 35% tax rate. Anticipated changes include reduced GST rates for essential items like packaged drinking water and exercise notebooks, and increased rates for luxury goods such as high-end shoes and watches. Furthermore, potential adjustments to GST rates for insurance premiums, textiles, educational products, and cosmetics are expected.

December 9, 2024: GSTN issued an advisory regarding discrepancies in values between Table 8A and 8C of GSTR-9 for FY 2023-24. According to Notifications 12/2024-CT and 20/2024-CT, the total credit available for inward supplies in Table 8A will be auto-populated from GSTR-2B, while Table 8C must be manually filled for credits received in the current FY but availed in the next. Concerns about potential mismatches arise, as Table 8A values might be higher for FY 2022-23 and lower for FY 2023-24. The advisory provides scenarios and instructions for accurate reporting in GSTR-9.

December 4, 2024: GSTN issued an advisory concerning the mandatory sequential filing of GSTR-7 returns, effective November 1, 2024. As per Notification No. 17/2024-Central Tax dated September 27, 2024, GSTR-7 returns must be filed chronologically starting from the October 2024 tax period. A Nil return must be filed for months without deductions.

December 1, 2024: The government officially released the GST collection report for November 2024 on the GST Portal.

November 26, 2024: GSTN advised that registered persons receiving metal scrap supplies must deduct TDS under Section 51 of the CGST Act, effective October 10, 2024. Taxpayers who faced issues reporting TDS for October due to registration approval in November were advised to report consolidated TDS for October and November in the November GSTR-7 return.

November 16, 2024: GSTN informed taxpayers via an advisory that the system will not generate GSTR-2B for October in the following circumstances:

1. Taxpayers who opted for the QRMP scheme will have GSTR-2B generated only for the quarter-ending month.
2. GSTR-2B for the current period will be generated on demand only after taxpayers duly file all pending GSTR-3B returns for previous months.

November 13, 2024: GSTN clarified through an advisory the availability of the “Supplier View” functionality in IMS on the GST portal. This feature enables suppliers to easily track actions taken by recipients on records/invoices reported in GSTR-1/1A/IFF, helping prevent incorrect actions by recipient taxpayers. Additionally, certain records/invoices, such as those where ITC is ineligible (due to POS rules or Section 16(4) of the CGST Act) or those attracting Reverse Charge Mechanism (RCM) supplies, are visible in the supplier view with a “No Action Taken” status but are not available for action by the recipient in IMS.

November 12, 2024: Given that the Invoice Management System (IMS) is a new and optional functionality, GSTN issued an advisory to facilitate its smooth adoption.

November 8, 2024: GSTN issued an advisory clarifying the waiver scheme under Section 128A. Forms GST SPL-01 and GST SPL-02 are expected to be available for taxpayers by early January 2025. Until then, taxpayers are advised to pay the demanded tax by March 31, 2025, to secure waiver benefits by meeting the payment deadline.

November 5, 2024: An advisory on the GSTN portal stated that the 30-day time limit for reporting e-invoices on IRP portals applies to taxpayers with an AATO of Rs. 10 crore and above. To provide sufficient time for compliance, this limit will take effect from April 1, 2025, onwards. DRC-03A was newly introduced on the GST portal, allowing taxpayers to adjust amounts paid via FORM GST DRC-03 against demand orders.

November 1, 2024: The government officially released the GST collection report for October 2024 on the GST Portal.

September 29, 2024: As per a recent advisory from GSTN, return data for July 2017 and August 2017, previously archived on August 1 and September 1, respectively, has been restored until further notice, due to persistent trade demand.

September 24, 2024: An advisory from GST Network announced that, on October 1, 2024, September 2017 data would be removed from the GST portal, in line with its seven-year data archival policy.

September 9, 2024: The 54th GST Council Meeting was held on September 9, 2024, in New Delhi, chaired by the Union Finance and Corporate Affairs Minister. Attendees included various state ministers and senior officials. A full summary of the highlights is available here.

September 3, 2024: A new functionality, the Invoice Management System (IMS), was launched on the GST portal, effective October 1, 2024. This system will assist taxpayers in addressing invoice corrections and amendments with their suppliers.

September 1, 2024: The government officially released the GST collection report for August 2024 on the GST Portal.

August 19, 2024: The 54th GST Council meeting is scheduled for September 9, 2024. Latest news and top expectations are discussed here.

June 22, 2024: The 53rd GST Council meeting took place in New Delhi on June 22, 2024, chaired by Union FM Nirmala Sitharaman. A full summary of the highlights is available here.

2023 GST Updates

October 7, 2023: The 52nd GST Council meeting was held at Sushma Swaraj Bhawan, New Delhi, on October 7, 2023, chaired by Union FM Nirmala Sitharaman. A full summary of the highlights is available here.

August 2, 2023: The 51st GST Council meeting was conducted on August 2, 2023, via video conferencing. The Council deliberated on and approved rules for implementing the 28% GST levy on casinos, racecourses, and online gaming.

July 11, 2023: The 50th GST Council meeting took place on July 11, 2023. Decisions included sending intimations via DRC-01C for excess ITC claims in GSTR-3B compared to GSTR-2B above a certain limit, to elicit responses. Furthermore, GST on online gaming was fixed at 28% of the full face value.

June 15, 2023: The 50th GST Council meeting is scheduled for July 11, 2023. Recent news and key expectations are discussed here.

June 12, 2023: The NIC mandated Two-factor Authentication for taxpayers with a turnover exceeding Rs. 100 Crore, effective July 15, 2023, for both e-invoicing and e-way bill systems.

May 26, 2023: CBIC issued new instructions for online scrutiny for FY 2019-20 onwards, building upon the previously issued Standard Operating Procedure (SOP) for FY 2017-18 and 2018-19.

May 16, 2023: The GSTR-9 and GSTR-9C filing facility for FY 2022-23 became live on the government portal.

May 11, 2023: The department launched an automated return scrutiny module in May 2023, starting from FY 2019-20 onwards. This initiative aims to streamline communication between GST officers and taxpayers, significantly saving time and effort for all involved parties.

May 10, 2023: CBIC notified the 6th phase of e-invoicing, requiring taxpayers with a turnover of ₹5 Cr+ in any financial year from 2017-18 to issue e-invoices starting August 1, 2023.

May 6, 2023: The GST department deferred the 7-day time limit for reporting old e-invoices on IRP portals by three months. The new implementation date is yet to be announced.

April 13, 2023: As per GST Network advisories dated April 12 and 13, 2023, taxpayers with an annual turnover equal to or exceeding Rs. 100 crore must report tax invoices and credit-debit notes to the Invoice Registration Portal (IRP) within 7 days of the invoice date, effective May 1, 2023.

March 31, 2023: CGST notifications 02/2023 to 08/2023, issued on March 31, 2023, implemented GST Council recommendations as follows:

1. Amnesty schemes, valid until June 30, 2023, were introduced for late filers of GSTR-4, GSTR-9, GSTR-10, defaulters under Section 62 of the CGST Act (Best Judgement assessment), and for applying for revocation of canceled GST registration in REG-21.
2. Risk-based biometric Aadhaar authentication for Gujarat was notified via CGST notification 05/2023, effective December 26, 2022.
3. The extension of the limitation period under Section 168A for issuing orders under Section 79 (recovery proceedings) was extended for past years: for FY 2017-18 up to December 31, 2023; for FY 2018-19 up to March 31, 2024; and for FY 2019-20 up to June 30, 2024.

February 1, 2023 (Budget 2023 Updates): Key highlights from Budget 2023 included the decriminalization of offenses and the extension of the composition scheme to e-tailers. For comprehensive GST highlights, refer to the Budget 2023 summary.

January 12, 2023: An automated drop proceedings facility is now available on the GST portal to revoke canceled GSTINs when taxpayers file pending GST returns.

January 4, 2023: CGST Notification 01/2023 was issued on January 4, 2023, assigning additional powers vested in a Superintendent of central tax to the Additional Assistant Directors in DGGI, DGGST, and DG Audit.

2022 GST Updates

December 1, 2022: The 48th GST Council meeting is scheduled for December 17, 2022, a Saturday, with numerous items on its agenda.

November 10, 2022:

1. Circular 181 was issued to clarify that refund-related amendments would apply prospectively.

2. Circular 182 was issued to outline the verification procedure for transitional credit claims made by taxpayers between October 1, 2022, and November 30, 2022.

September 28, 2022:

1. Amendments related to ITC conditions in the Finance Act 2022 were notified.

2. The due date for claiming ITC and making sales/credit-debit note amendments for a financial year was extended to November 30 of the year following the financial year.

September 1, 2022: Recent changes to Table 4 for reporting ineligible input tax credit have been implemented on the GST portal.

August 1, 2022:

(a) The e-invoicing system will extend to businesses with an AATO exceeding Rs. 10 crore from October 1, 2022, as per Central Tax notification no. 17/2022. (b) A six-digit HSN code became mandatory for businesses with a turnover exceeding Rs. 5 crore in Table 12 of GSTR-1.

July 5, 2022: The CBIC notified six new CGST notifications, with important provisions as follows:

(a) The GSTR-3B format was modified to include a new Table 3.1.1 for reporting e-commerce sales and associated taxes for both e-commerce operators and sellers. Additional changes were made to Tables 3.2 and 4. All changes, except those to Table 4, are live on the government portal. Details of the new GSTR-3B format are available here. (b) Section 110 of the Finance Act 2022 was notified, allowing taxpayers to transfer CGST in cash from one GSTIN to another as CGST or IGST only as a distinct person in Form PMT-09. (c) The due date for filing GSTR-4 for FY 2021-22 was extended with a late fee waiver until July 28, 2022. Similarly, the due date for CMP-08 was extended until July 31, 2022.

June 29, 2022: The 47th GST Council meeting was held on June 28 and 29, 2022, in Chandigarh. Union FM Nirmala Sitharaman chaired this meeting, making key recommendations to revise rates for goods and services. Additionally, the GST exemption list was trimmed, and modifications to the GSTR-3B format were opened for public suggestions.

May 26, 2022: As per CGST Notification no. 7/2022 dated May 26, 2022, the late fee for delayed filing of GSTR-4 for FY 2021-22 was waived if filed between May 1 and June 30, 2022.

February 24, 2022:

1. The e-invoicing system will extend to businesses with an annual aggregate turnover ranging from Rs. 20 crore to Rs. 50 crore, starting April 1, 2022, via notification no. 1/2022.

2. Composition taxable persons and those intending to opt into the scheme for FY 2022-23 must submit a declaration on the GST portal in Form CMP-02 by March 31, 2022.

February 1, 2022: The Union Budget 2022 introduced significant changes to GST law. More details are available in the Budget 2022 highlights.

2021 GST Updates

December 29, 2021:

1. The 46th GST Council meeting was held on December 31, 2021, in New Delhi. The meeting, led by Union FM Nirmala Sitharaman, decided to defer the GST rate hike to 12% for textiles.

2. CGST Rule 36(4) was amended to remove the provision for 5% additional ITC over and above the ITC appearing in GSTR-2B. From January 1, 2022, businesses can avail ITC only if it is reported by the supplier in GSTR-1/IFF and reflected in their GSTR-2B.

3. The due date for filing GSTR-9 and self-certified GSTR-9C for FY 2020-21 was extended to February 28, 2022.

4. Further amendments were made to seizure and detention rules, related penalties, and certain forms (DRC-10, DRC-22, DRC-23, and APL-01), with the addition of new form DRC-22A, as per Central Tax notification no. 40/2021.

December 21, 2021: The following changes took effect from January 1, 2022:

1. ITC claims will be allowed only if reflected in GSTR-2B, as per Section 16(2)(aa). Taxpayers can no longer claim 5% provisional ITC under CGST Rule 36(4) and must ensure that every ITC value claimed is visible in GSTR-2B.

2. Officers can now issue notices under Section 74 to multiple persons for tax underpaid or excess ITC claims due to fraud. It is also clarified that officers can confiscate and seize goods or vehicles even after concluding proceedings against all liable persons.

3. Taxpayers cannot file GSTR-1 if the GSTR-3B for the previous period has not been filed.

4. GST officers can initiate recovery proceedings without a show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1, under Section 75(12).

5. All e-commerce aggregators providing food delivery services or operating cloud kitchens under Section 9(5) will be liable to pay tax on services provided through them. However, restaurants with accommodation tariffs exceeding Rs. 7,500 per day are excluded.

6. The scope of passenger transport motor vehicles under Section 9(5) was expanded to include services rendered through omnibuses and any other motor vehicle, not limited to radio taxis or cabs.

7. The following facilities will now require Aadhaar authentication: applying for a refund under CGST Rules 89 (Excess tax, interest, penalty, fees paid) and 96 (IGST paid on goods or services exported out of India) in RFD-01; and applying for revocation of canceled GST registration under CGST Rule 23 in REG-21.

September 24, 2021: Effective October 1, 2021, the frequency of filing the ITC-04 form was revised through Central Tax notification number 35/2021 dated September 24, 2021, as follows:

1. For those with AATO exceeding Rs. 5 crore: Half-yearly, with April-September due on October 25 and October-March due on April 25.

2. For those with AATO up to Rs. 5 crore: Yearly, from FY 2021-22, due on April 25.

September 1, 2021: The 45th GST Council meeting is scheduled for September 17, 2021. The agenda includes potential extensions of tax concessions on COVID-19 essentials, discussions on GST compensation to states, correction of inverted tax structures, and other matters.

August 29, 2021:

1. The time limit to avail the GST Amnesty Scheme was extended until November 30, 2021. It continues to apply for GSTR-3B from July 2017 to April 2021, as per CGST notification number 33/2021 dated August 29, 2021.

2. Taxpayers were granted an extended time until September 30, 2021, to revoke canceled GST registrations if the original deadline fell between March 1, 2020, and August 31, 2021. This applies if GST registration was canceled under Section 29(2) clause (b) or (c) of the CGST Act, via CGST notification number 34/2021 dated August 29, 2021.

3. Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC until October 31, 2021, via CGST notification number 32/2021 dated August 29, 2021.

August 26, 2021: From September 1, 2021, taxpayers will be unable to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. This applies if GSTR-3B is pending for the past two months until July 2021 (monthly filer) or for the last quarter ending June 30, 2021 (quarterly filer), as per CGST Rule 59(6).

July 30, 2021:

1. GST-registered persons with an aggregate turnover of up to Rs. 2 crore in FY 2020-21 were exempted from filing Form GSTR-9 (annual return) for that financial year.

2. Section 35(5) was omitted, and Section 44 was amended, allowing taxpayers to submit reconciliation statements on a self-certification basis, removing the requirement for audit and certification by a CA/CMA.

3. Taxpayers with an aggregate turnover of up to Rs. 5 crore are not required to file self-certified GSTR-9C. Additionally, changes were notified to the format of Form GSTR-9C from FY 2020-21 onwards.

June 30, 2021: Any late fee for non-compliance with the dynamic QR code requirement from December 1, 2020, to September 30, 2021, was waived.

June 1, 2021: The CBIC notifications included the following summaries:

1. The amendment to Section 50 through the Finance Act 2021 was notified to take retrospective effect from July 1, 2017. Interest will now be calculated on the net tax liability after deducting eligible ITC from the total liability, and it will be debited from the electronic cash ledger.

2. Interest and late fee relief were provided to taxpayers who could not file GST returns by the due dates for March, April, and May 2021. Details of the relaxation are available here.

3. The due date for filing GSTR-1 for May 2021 was extended from June 11, 2021, to June 26, 2021.

4. The due date for composition taxpayers to file their Annual return in GSTR-4 for FY 2020-21 was extended to July 31, 2021.

5. The due date for filing ITC-04 for Jan-March’21 was extended to June 30, 2021.

6. CGST Rule 36(4) was to cumulatively apply for April, May, and June 2021 when filing GSTR-3B for June 2021.

7. The time limit for furnishing B2B supplies on the IFF (an optional facility for QRMP scheme taxpayers) for May 2021 was extended from June 13 to June 28, 2021.

8. The time limit for completing most GST compliances, falling between April 15, 2021, and June 29, 2021, was extended to June 30, 2021.

9. A new GST amnesty scheme was introduced to rationalize late fees for delayed GSTR-3B returns, providing a conditional waiver for delays from July 2017 to April 2021. More information is available here.

10. Reduced late fees were notified for GSTR-1 and GSTR-3B returns from June 2021 onwards. More details are available here.

11. The maximum late fee for GSTR-4 was restricted to Rs. 500 per return for nil filings and Rs. 2,000 for other filings.

12. The late fee for GSTR-7 (TDS filing under GST) was capped at a maximum of Rs. 2,000, and the daily late fee was reduced from Rs. 200 to Rs. 50 per day of delay per return.

13. CGST notification no. 13/2020 was amended to include new exclusions from e-invoicing requirements, now exempting government departments and local authorities.

May 28, 2021: The 43rd GST Council meeting took place on May 28, 2021, via video conferencing, chaired by Union FM Nirmala Sitharaman. The Council approved the re-introduction of the GST amnesty scheme, rationalized late fees for all taxpayers (especially small ones), and exempted IGST on imports of COVID treating equipment and relief materials until August 31, 2021.

May 21, 2021: The 43rd GST Council meeting was scheduled for May 28, 2021, at 11 A.M. via video conferencing, to be chaired by Union FM Nirmala Sitharaman.

February 1, 2021 (Budget 2021 Updates):

1. Section 16 was amended to permit taxpayers to claim input tax credit based on GSTR-2A and 2B. ITC on invoices and debit notes can now be availed only when the supplier has furnished the details in their outward supplies statement, and these details have been communicated to the recipient.

2. Section 50 of the CGST Act was amended to provide for a retrospective charge of interest on net cash liability, effective from July 1, 2017.

3. Regarding orders received on detention and seizure of goods and conveyances, 25% of the penalty must be paid to apply for appeals under Section 107 of the CGST Act. The applicability date is yet to be notified.

4. The GST audit requirement by specific professionals such as CAs and CMAs was removed from GST law. Sections 35 and 44 were amended accordingly. Under these amendments, taxpayers are only required to file GSTR-9 annual returns on a self-certification basis, completely removing the requirement for GSTR-9C (the reconciliation statement). The financial year and date of applicability are yet to be clarified by the government.

5. Section 7 of the CGST Act was amended to include a new clause under the definition of supply. Activities or transactions involving the supply of goods or services by any person (other than an individual) to its members or constituents, or vice-versa, for cash, deferred payment, or other valuable consideration, now fall under “supply” and are liable to tax. This expands the scope for levy, as such supplies were previously considered only as a supply of goods under Schedule II.

6. Seizure and confiscation of goods and conveyances in transit were made a separate proceeding from the recovery of tax under Section 74.

7. Self-assessed tax under Section 75 of the CGST Act will now also cover outward supplies/sales reported in GSTR-1 under Section 37, but missed in GSTR-3B under Section 39.

8. Provisional attachment will remain valid for the entire period from the initiation of any proceeding until one year from the date of the order.

9. Section 129 was delinked from Section 130. Consequently, proceedings related to detention, seizure, and release of goods and conveyances in transit will be separate from the levy of penalty for confiscation.

10. The Jurisdictional Commissioner can now request information from any person concerning matters related to the Act under Section 151, read with Section 168. Additionally, Section 152 was amended to provide an opportunity for being heard before using information obtained under Sections 150 or 151.

11. The IGST Act Section 16, defining zero-rated supply, was amended in three ways: to state that supply to SEZ units/developers will be zero-rated only if for authorized operations; to allow only notified persons or supplies to avail zero-rated status when IGST is paid; and to link foreign exchange remittance with refunds for export of goods.

2020 GST Updates

December 30, 2020: The due date for GSTR-9 & GSTR-9C for FY 2019-20 was extended to February 28, 2021.

December 22, 2020:

1. GST registration can be canceled or suspended under CGST Rule 21A at the discretion of the tax officer in the following cases: significant discrepancies between GSTR-3B, GSTR-1, and GSTR-2B; utilization of ITC from the electronic credit ledger to discharge over 99% of tax liability for specified taxpayers (with taxable supplies exceeding Rs. 50 lakh in the month, with exceptions); or a taxpayer failing to file GSTR-1 due to GSTR-3B not being filed for more than two consecutive months (or one quarter for QRMP scheme opt-ins).

2. Changes in Rule 36(4) from January 1, 2021: ITC will be available as per invoices uploaded by suppliers in GSTR-1 or via IFF. Recipients can claim provisional ITC in GSTR-3B up to 5% (reduced from 10%) of the total ITC in GSTR-2B. Certain taxpayers cannot pay more than 99% of their total tax liability from their electronic credit ledger. This applies to taxpayers with monthly taxable supplies exceeding Rs. 50 lakh (excluding exempt or zero-rated supplies). Exemptions apply to those who paid over Rs. 1 lakh as income tax in the last two financial years, received over Rs. 1 lakh in GST refund for unutilized ITC (zero-rated supplies or inverted tax structure), paid over 1% of their GST liability using only the electronic cash ledger in the current FY, or are government departments, PSUs, local authorities, or statutory bodies.

3. Changes for e-way bills: From January 1, 2021, e-way bill validity for non-over-dimensional cargo is calculated based on a distance of 200 km (previously 100 km). Failure to furnish GSTR-3B for two consecutive tax periods or suspension of GSTIN under CGST Rule 21A will lead to blocking of e-way bills under Rule 138E.

November 29, 2020: The CBIC issued a notification waiving penalties for non-compliance with dynamic QR code provisions for B2C invoices between December 1, 2020, and March 31, 2021, provided the eligible registered person complies from April 1, 2021.

November 10, 2020: Taxpayers with an aggregate turnover exceeding Rs. 100 crore were required to implement e-invoicing from January 1, 2021. From January 1, 2021, the new Quarterly Return Monthly Payment (QRMP) scheme was notified for taxpayers with an AATO up to Rs. 5 crore, allowing quarterly GSTR-3B filing. The Invoice Furnishing Facility (IFF) was introduced to enable monthly or more regular uploading of sales invoices for quarterly GSTR-1 filers. The due dates for GSTR-1 for October 2020 to March 2021 were: quarterly return filers: January 13, 2020 (Oct-Dec 2020) and April 13, 2021 (Jan-Mar 2021); monthly return filers: 11th of the next month. Due dates for GSTR-3B for October 2020 to March 2021 were: 20th of next month (AATO >Rs. 5 crore) or 22nd/24th of next month (for others, depending on the state of principal place of business).

October 28, 2020: The due date for GSTR-9 & GSTR-9C for FY 2018-19 was extended to December 31, 2020.

October 15, 2020: The CBIC notified that GSTR-9 filing would be optional for small taxpayers (turnover up to Rs. 2 crore) for FY 2019-20.

October 1, 2020: Applicable taxpayers were granted a 30-day grace period for generating an Invoice Reference Number (IRN) for invoices issued between October 1, 2020, and October 31, 2020.

September 30, 2020: The due date for GSTR-9 & GSTR-9C for FY 2018-19 was extended to October 31, 2020. Aggregate turnover for e-invoicing applicability should be checked from FY 2017-18 to FY 2019-20. The implementation date for the dynamic QR Code for B2C invoices was extended until December 1, 2020.

September 21, 2020:

1. The late fee for filing pending Form GSTR-4 (Quarterly Return) was reduced. Taxpayers with ‘NIL’ tax liability were exempt from late fees. For other cases, the late fee was capped at Rs. 500.

2. Taxpayers who had not filed GSTR-10 (final return) were allowed to file it with a reduced late fee of Rs. 500, provided it was filed by December 31, 2020. Pending GSTR-4 (quarterly) for FY 2017-18 and 2018-19 had to be filed by October 31, 2020.

August 31, 2020: The due date for furnishing Form GSTR-4 for FY 2019-20 was extended from August 31, 2020, to October 31, 2020.

August 25, 2020: CBIC notified September 1, 2020, as the date from which interest would be calculated on a net tax liability basis, on the amount remaining after adjusting eligible ITC.

August 20, 2020: The 41st GST Council meeting was scheduled for August 27, 2020, via video conference, with a key agenda item being methods to compensate states for GST revenue shortfalls. For GST registration, an Aadhaar authentication option was introduced, effective August 21, 2020. If Aadhaar authentication is chosen, it must be completed during application submission. For other applicants, physical verification of the place of business, including document verification, would be conducted. Cases of deemed approval were also listed.

August 6, 2020:

1. A new facility was added to the GST portal, allowing tax filers to obtain invoice-wise details of input tax credit auto-populated in Table 8A of the GSTR-9 annual return by clicking the ‘Download Table 8A Document Details’ button.

2. The offline tool (Excel utility) for filing Form GSTR-4 by Composition Scheme taxpayers became available for download on the GST portal.

3. Taxpayers were allowed to file another application for Revocation of Cancellation of Registration if their previous application had been rejected.

July 30, 2020:

1. A new, refined e-invoice format was notified by CBIC, adding 20 new fields and removing 13, with some fields also undergoing changes in character length.

2. The e-invoicing system was to apply to taxpayers with an annual turnover exceeding Rs. 500 crore (previously Rs. 100 crore).

3. Special Economic Zones (SEZ) units were exempted from issuing e-invoices.

July 21, 2020: The facility to file GSTR-4 (Annual Return) became available on the GST portal.

July 13, 2020: The due date for filing GSTR-4 (Annual Return) was extended to August 31, 2020, from July 15, 2020.

July 1, 2020: Taxpayers could now file a Nil GSTR-1 via SMS.

June 30, 2020: The conditional late fee waiver and interest reduction for GSTR-3B between February-July 2020 was extended to September 30, 2020. GSTR-1 deadlines were also further extended with a late fee waiver. For details of the latest deadlines, refer to the GST calendar 2020-21.

June 12, 2020: The 40th GST Council meeting concluded with major announcements for MSMEs:

1. GSTR-3B late fee waiver for the prior period July 2017-January 2020 for taxpayers with a Nil liability. A maximum late fee cap of Rs. 500 was set per pending return for others, provided they were filed between July 1, 2020, and September 30, 2020.

2. Interest Relief and Late Fee Waiver for taxpayers with an aggregate turnover up to Rs. 5 crore: For tax payments for Feb, Mar, and Apr 2020, interest would apply at a reduced rate of 9% p.a. (instead of 18%) if the return was filed after July 6, 2020, but before September 30, 2020. For May, June, and July 2020 tax payments, late fee and interest charges would be waived if filed by staggered dates in September 2020 (due dates yet to be announced).

3. The period for seeking revocation of canceled GST registrations was extended until September 30, 2020, for all registrations canceled until June 12, 2020.

4. GST Compensation and its funding would be discussed in a special one-agenda council meeting scheduled for July 2020.

5. Rate rationalization matters would be taken up in the next GST council meeting.

June 10, 2020:

1. GST on Director’s remuneration was clarified by CBIC. More details are available here.

2. CBIC also clarified that the refund of accumulated ITC is available on inward supplies subject to the reverse charge mechanism, imports, and ISD invoices that are not part of GSTR-2A of such recipient.

June 9, 2020:

1. The validity of all e-way bills generated on or before March 24, 2020, with validity expiring on or after March 20, 2020, was extended to June 30, 2020.

2. If a full or partial refund application was rejected via notice, and the time limit for issuing a final order (60 days from application receipt) expired between March 20 and June 29, 2020, the last date for issuing the order was extended to the later of: 15 days from receiving the applicant’s reply, or June 30, 2020.

3. The merged UT of Daman and Diu and Dadra and Nagar Haveli could follow a special procedure until July 31, 2020 (extended from May 31, 2020).

June 8, 2020: Taxpayers could now file a nil GSTR-3B via SMS from the registered mobile number of the authorized signatory for a particular GSTIN. More information is available here.

June 4, 2020: The 40th GST Council meeting was expected to take place on June 12, 2020, via video conferencing. Issues such as the waiver of late fees for pending GSTR-3B from August 2017 to January 2020, and GST revenue augmentation measures (excluding rate revisions) were slated for discussion. For the latest updates, refer to the article on the 40th GST Council meeting.

May 5, 2020:

1. A further extension was granted for filing annual returns (GSTR-9) and reconciliation statements (GSTR-9C) for FY 2018-19 until September 30, 2020.

2. Companies could file GSTR-3B using the EVC option until June 30, 2020.

3. Nil GSTR-3B filing via SMS was to be allowed (applicability date yet to be notified).

4. Extension for filing GSTR-3B in the UT of Jammu & Kashmir and UT of Ladakh. For further details, refer to the GST notifications summary.

April 28, 2020: The facility to file PMT-09 and its governing CGST rules took effect from April 21, 2020.

April 3, 2020:

1. The due date for GSTR-3B for May 2020 was extended from June 20, 22, and 24, 2020, to June 27, July 12, and July 14, 2020, respectively.

2. The time limit for completion or action under GST law for adjudication and appeals, by any authority or taxpayer, falling between March 20, 2020, and June 29, 2020, was extended until June 30, 2020.

3. The validity of all e-way bills expiring between March 20, 2020, and April 15, 2020, was extended up to April 30, 2020.

4. Due dates for CMP-08, CMP-02, GSTR-4, ITC-04, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for specific tax periods were extended due to the COVID-19 lockdown. Late fees were waived for delayed GSTR-3B filings for specific months. Interest charges were reduced to 9% p.a. for taxpayers with an annual aggregate turnover exceeding Rs. 5 crore in the previous financial year, if filed beyond 15 days from original due dates but within specific dates in June-July 2020. For other taxpayers, interest would not be levied. For further details on dates, refer to the article on GST Relief measures during COVID-19 outbreak.

5. The CBIC notified that taxpayers could claim input tax credit in the GSTR-3B return from February 2020 to August 2020 without applying the rule of capping provisional ITC claims at 10% of eligible ITC as per GSTR-2A. When filing GSTR-3B for September 2020, taxpayers must cumulatively adjust ITC as per this rule from February 2020.

March 24, 2020: Union FM Smt. Nirmala Sitharaman announced several reliefs for businesses coping with COVID-19 challenges:

1. The due dates for GSTR-1 and GSTR-3B for February, March, and April 2020 were extended to the last week of June 2020.

2. Taxpayers with an annual turnover of less than Rs. 5 crore were exempted from interest, late fees, or penalties for late GST return filings.

3. Other taxpayers were liable for interest at 9% if GST payment was made after 15 days from the original due date.

4. The CMP-02 due date was extended to June 30, 2020. Furthermore, CMP-08 and GSTR-4 filing were also extended up to June 30, 2020.

5. All GST compliances with time limits expiring between March 20, 2020, and June 29, 2020, were extended up to June 30, 2020.

6. The last date to avail the Sabka Vishwas Scheme was extended to June 30, 2020. More details on extensions are available in the press briefings as of March 24, 2020.

March 23, 2020: Several important notifications were passed:

1. A special GST compliance procedure was notified for companies during the Corporate Insolvency Resolution Process (CIRP) period.

2. Aadhaar authentication became important for certain types of persons registering under GST.

3. FORM GSTR-1 was waived for FY 2019-20 for taxpayers who could not opt for the special composition scheme under notification No. 2/2019-Central Tax (Rate).

4. GSTR-1 and GSTR-3B were notified for the months April 2020 to September 2020.

March 14, 2020: The 39th GST Council Meeting was held on Saturday, March 14, 2020. An extension to the implementation of new GST returns and e-Invoicing was announced. More information is available here.

February 7, 2020: The due date to submit TRAN-01 for carrying forward transitional credit was extended to March 31, 2020, for taxpayers who could not file earlier due to technical glitches.

February 3, 2020: The filing of GSTR-3B for January, February, and March 2020 was notified in a staggered manner only for those with a previous year’s annual turnover up to Rs. 5 crore, as follows: 22nd of the next month for Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. 24th of the next month for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. The due date remained the same for other taxpayers.

February 3, 2020: The due date for furnishing annual return/reconciliation statement in Form GSTR-9/GSTR-9C for FY 2017-18 was further extended and staggered to February 5 and February 7, 2020, based on the state or union territory of registration.

January 10, 2020: The one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November 2019 was extended until January 17, 2020.

2019 GST Updates

December 26, 2019: The due date for furnishing annual return/reconciliation statement in Form GSTR-9/GSTR-9C for FY 2017-18 was further extended until January 31, 2020.

December 18, 2019: The 38th GST Council meeting was held on December 18, 2019. Highlights included: due dates for GSTR-9 and GSTR-9C for FY 2017-18 extended to January 31, 2020; provisional ITC claim in GSTR-3B further restricted to 10% (from 20%); late fee waiver for GSTR-1 for Jul 17-Nov 19 via an amnesty scheme by Jan 10, 2020; a Standard Operating Procedure (SOP) defined for non-filing of GSTR-3B; GST return due dates extended for certain taxpayers in North-eastern states; and a common rate of 28% tax on all forms of lotteries.

December 10, 2019: The 38th GST Council meeting was scheduled for Wednesday, December 18, 2019. The agenda included major rate revisions, a review of inverted tax structure cases, and simplification of the upcoming new GST return system. Further details on the Council meeting are available here.

November 14, 2019: The due date for GSTR-9 and GSTR-9C was extended to December 31, 2019, and March 31, 2020, for FY 2017-18 and FY 2018-19, respectively.

September 20, 2019: The 37th GST Council meet in Goa announced GST rate cuts and key decisions:

• A new return filing system from April 2020.
• ITC claims soon to be restricted unless GSTR-1 has been filed.
• GSTR-9 filing optional for businesses with turnover up to Rs. 2 crores for FY 2017-18 and FY 2018-19.
• GSTR-9A waived for FY 2017-18 and FY 2018-19.
• A Committee of Officers to review simplification of GSTR-9 and GSTR-9C.
• An integrated refund system with refund disbursal by a single authority to be introduced from September 24, 2019.
• Aadhaar mandatory for GST taxpayer registration and potentially for claiming refunds.
• An in-principle decision to prescribe reasonable restrictions for passing of ITC by risky taxpayers, including new ones (likely system-driven).

August 31, 2019: The due date for GSTR-7 for July 2019 was extended until September 20, 2019, for taxpayers in J&K and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand. Filing of Form ITC-04 for July 2017 to March 2019 was waived. However, goods dispatched to a job worker during that period but not received back or supplied from the job worker’s place by March 31, 2019, should have been part of serial number 4 of ITC-04 for April-June 2019. Late fees for July 2019’s GSTR-1 (monthly) and GSTR-6 were waived for taxpayers in specific flood-affected districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, and all districts of J&K.

August 26, 2019: The due date for GSTR-9, GSTR-9C, and GSTR-9A for FY 2017-18 was further extended until November 30, 2019.

August 21, 2019: The due date for GSTR-3B for July 2019 was extended until September 20, 2019, for taxpayers in Jammu and Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

August 16, 2019: Sources indicated that the 37th GST Council meeting would be held on September 20 (Friday), awaiting official confirmation.

July 27, 2019: The GST Council held its 36th meeting via video conference on Saturday, July 27, 2019. All highlights of the meeting are available here.

July 25, 2019: The 36th GST council meeting, originally scheduled for July 25, 2019, was postponed, with a new date to be announced soon. Expectations for the meeting are detailed here.

July 18, 2019: The due date for filing CMP-08 for April-June 2019 was extended from July 18, 2019, to July 31, 2019.

June 28, 2019: Important CBIC notifications were announced:

1. Due dates for GSTR-1 (Monthly & Quarterly) and GSTR-3B for July-September 2019 were notified. The deadline to file ITC-04 for July 2017-June 2019 was extended, and service providers opting into the composition scheme under Notification 2/2019 CT Rate (March 7, 2019) were given more time. New dates are available on the GST calendar.

2. A registered person can use FORM GST PMT-09 to transfer any amount of tax, interest, penalty, fee, or other amount from the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax, or cess.

3. Quick Response (QR) code may be made mandatory in tax invoices and bills of supply at a later notified date.

4. Calculation of supply value where Kerala Flood Cess is applicable was defined.

5. Refund of taxes to retail outlets in international airport departure areas (beyond immigration counters) making tax-free supplies to outgoing international tourists by filing FORM GST RFD-10B monthly or quarterly.

6. Suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”) were exempted from furnishing Annual Return/Reconciliation Statement.

7. The new annual GSTR-4 format was notified (applies to FY 2019-2020 onwards).

June 21, 2019: The 35th GST Council Meeting was held on June 21, 2019, chaired by FM Nirmala Sitharaman. Key outcomes included: GST Annual Return due date extended from June 30 to August 31, 2019, for FY 2017-18; Aadhaar-enabled GST Registration introduced; NAA tenure extended by 2 years; 10% penalty for delayed deposit of profiteered amounts; e-invoicing to start from January 2020; e-ticketing made mandatory for multiplexes; rate cut decision on electric vehicles, chargers & leasing deferred (committee to report); rate cut for lottery put on hold (matter referred to Attorney General); GSTAT (GST Appellate Tribunal) to be established, with states deciding the number needed.

March 28, 2019: The due date for ITC-04 for July 2017-March 2019 was extended to June 30, 2019.

March 19, 2019: The 34th GST Council Meeting was held on March 19, 2019. GST Council members met via video conferencing to discuss and pass circulars drafted for rate cuts on affordable and non-affordable under-construction housing.

February 24, 2019:

• The 33rd GST council meet was held on February 24, 2019.
• The due date to file GSTR-3B for January 2019 was extended until February 22, 2019 (subject to CBIC notification). For Jammu & Kashmir, the due date was February 28, 2019.

February 10, 2019: The next meeting, the 33rd GST Council meeting, was scheduled for February 20, 2019, via Video Conferencing. Chaired by Finance Minister Arun Jaitley, it was expected to focus on real estate and the export sector. This marked the first meeting after the Interim Budget 2019.

January 10, 2019: The 32nd GST Council meeting was held in New Delhi, chaired by Shri Arun Jaitley. Announcements provided significant relief to MSMEs and small traders. Key takeaways included: increased GST registration limit from Rs. 20 lakhs to Rs. 40 lakhs for goods suppliers; changes in the composition scheme, raising the turnover limit to Rs. 1.5 crores, with quarterly tax payments and annual returns from April 1, 2019; a new composition scheme for service providers (and those supplying services with goods) with a turnover limit of Rs. 50 lakhs and a fixed tax rate of 6%. No rate cuts were announced, and GoMs were formed to study taxation of under-construction properties and lotteries. A calamity cess of up to 1% for up to 2 years would be charged for supplies within Kerala.

2018 GST Updates

December 22, 2018: The 31st GST Council meeting was held on December 22, 2018. Decisions included some rate cuts, extensions for filing GSTR-9, 9A, and 9C until June 30, 2019, and the new return filing system to be applicable on a trial basis from April 1, 2019, among other announcements.

December 8, 2018: CBIC extended the due date for filing GSTR-9, GSTR-9A, and GSTR-9C from December 31, 2018, to March 31, 2019, for FY 2017-18.

December 8, 2018: The next 31st GST Council meeting was scheduled for December 22, 2018, in Delhi.

November 28, 2018: Due dates for filing GSTR-1, GSTR-3B, and GSTR-4 were extended in areas affected by cyclones Titli and Gaza:

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

October 26, 2018:

1. Due date of GST ITC-04 for July 2017 to September 2018 extended until December 31, 2018.

2. Taxpayers whose registration was canceled by the proper officer on or before September 30, 2018, were required to furnish the final return in Form GSTR-10 by December 31, 2018.

October 21, 2018: The due date to reconcile and file amended GST data for FY 2017-18 in GSTR-3B for September 2018 and claim accurate ITC was extended to October 25, 2018.

September 28, 2018: The 30th GST Council Meet was held on September 28, 2018, via video conferencing.

September 13, 2018:

1. TDS & TCS provisions were effective from October 1, 2018.

2. Form GSTR-9C was released. The due date for filing GSTR-9C was yet to be notified.

September 10, 2018:

1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for July 2017 to November 2018 until December 31, 2018. Due dates remained unchanged for other taxpayers.

2. Extension of Due date for GSTR-1 for taxpayers with turnover above Rs. 1.5 crores in previous or current FY: For regular taxpayers, July 2017 to September 2018 extended to October 31, 2018. For newly migrated taxpayers, July 2017 to November 2018 extended to December 31, 2018.

3. Extension of Due date for GSTR-1 for taxpayers with turnover up to Rs. 1.5 crores in previous or current FY:

For newly migrated taxpayers: All quarters from July 2017 to September 2018 extended until December 31, 2018. For flood-affected regions of Kodagu, Mahe, and Kerala: The table dates remained the same, except for July-September 2018, which was extended to November 15, 2018.

4. Due date of TRAN-1 and TRAN-2 was extended for certain taxpayers who could not complete filing due to technical glitches, to March 31, 2019, and April 30, 2019, respectively.

September 4, 2018:

1. Taxpayers who filed GST CMP-04 to opt out of the composite scheme between March 2, 2018, and March 31, 2018, could declare their ITC claim in Form GST ITC-01 by October 3, 2018.

2. Time limit to file Form GST ITC-04 for July 2017 to June 2018 was extended until September 30, 2018.

3. GST council waived late fees for:

   1. Taxpayers whose GSTR-3B for October 2017 was submitted but not filed on the common portal.
   2. Taxpayers whose GSTR-4 was filed for October-December 2017 within the due date, but late fees were mistakenly charged.
   3. Input service distributors who paid late fees for GSTR-6 for any tax period between January 1, 2018, and January 23, 2018.

August 21, 2018: Due date for filing GSTR-3B for July 2018 was extended to August 24, 2018.

August 6, 2018: Reverse Charge Mechanism (for supplies by unregistered persons to registered persons), TDS, and TCS provisions under GST were deferred until September 30, 2019.

August 4, 2018: The 29th GST Council Meet was held in New Delhi. Incentives on Digital payments received approval, and a committee was to be formed to address MSME concerns.

July 30, 2018: Proposed changes to GST return filing highlights were released. Due date of GSTR-6 filing extended for July 2017 to August 2018.

GST Council Meetings

• 56th GST Council Meeting Updates
• 55th GST Council Meeting Highlights
• 54th GST Council Meeting Highlights
• 53rd GST Council Meeting Highlights
• 52nd GST Council Meeting Highlights
• 51st GST Council Meeting Highlights
• 50th GST Council Meeting Highlights
• 49th GST Council Meeting Highlights
• 48th GST Council Meeting Highlights
• 47th GST Council Meeting Highlights
• 46th GST Council Meeting Highlights
• 45th GST Council Meeting Highlights
• 44th GST Council Meeting Highlights
• 43rd GST Council Meeting Highlights
• 42nd GST Council Meeting Highlights
• 41st GST Council Meeting Highlights
• 40th GST Council Meeting Highlights
• 39th GST Council Meeting Highlights
• 38th GST Council Meeting Highlights
• 37th GST Council Meeting Highlights
• 36th GST Council Meeting Highlights
• 35th GST Council Meeting Highlights
• 34th GST Council Meeting Highlights
• 33rd GST Council Meeting Highlights
• 32nd GST Council Meeting Highlights
• 31st GST Council Meeting Highlights
• 30th GST Council Meeting Highlights
• 29th GST Council Meeting Highlights
• 28th GST Council Meeting Highlights
• 27th GST Council Meeting Highlights
• 26th GST Council Meeting Highlights
• 25th GST Council Meeting Highlights
• 23rd GST Council Meeting Highlights

Recent Notifications and Circulars

For summaries of all CGST and IGST notifications, orders, and circulars, refer to the articles below:

• CGST/IGST/UTGST Notifications
• CGST/IGST/UTGST Orders & Circulars

Further Information and Reading

• All about e-Way Bill: Rules and Generation
• GST Council
• HSN Code List & GST Rate Finder
• GST Registration
• Know about gst.gov.in