Recent Developments and Regulatory Updates in Indian GST

Businesses are required to stay informed about Goods and Services Tax (GST) developments to maintain full and timely compliance. This article provides a comprehensive overview of the most recent changes and announcements from the Central Board of Indirect Taxes and Customs (CBIC), the GST Council, and the GST Network (GSTN) portal concerning GST returns, compliance procedures, e-way bills, and e-invoicing frameworks.

Latest GST News

2025 GST Updates

October 30, 2025 GSTN has introduced a new advisory for Invoice Management System (IMS) users, adding a section for "Import of Goods" on the GST portal. Taxpayers can now access and manage Bill of Entry (BoE) data for imported goods, including those from SEZs, within the IMS from October 2025 onwards.

October 29, 2025 An advisory from GSTN urges taxpayers to submit any outstanding GST returns that were due three or more years ago and have not been filed by the November tax period. Specifically, returns for October 2022 (monthly), July-September 2022 quarter (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 has been activated on the GSTN portal, applicable from the September 2025 tax period.

September 25, 2025 Following GSTN's directive to file overdue returns, those for the month/quarter ending September 2022 will be blocked after three years. This restriction will be implemented on the GST portal from the October 2025 tax period.

September 23, 2025 An advisory dated September 23, 2025, outlined forthcoming changes to the Invoice Management System on the GSTN portal, effective from the October 2025 tax period:

Specific records, such as credit notes or amendments, can be held in the system.
It was clarified that Input Tax Credit (ITC) reversal is not required if the recipient has not availed ITC for the respective invoice or document.

September 17, 2025 The recommendations from the 56th GST Council meeting were formalized through notifications issued by the CBIC on September 17, 2025. Further details are available in the article on GST notifications.

September 3, 2025 The 56th GST Council Meeting convened on September 3, 2025, in New Delhi. This meeting, held after a six-month hiatus, resulted in significant decisions aligned with the government's vision for next-gen GST reforms. Key approvals included a two-tier GST rate structure of 5% and 18%, replacing the 12% and 28% slabs. The full meeting highlights are detailed here.

August 28, 2025 GSTN issued an advisory clarifying system modifications for processing refunds stemming from assessment, enforcement, appeal, revision, or other orders (ASSORD). Key changes include:

Refunds can be claimed irrespective of Demand ID status, provided the demand amount is negative.
Claimants can seek refunds where the minor head has a negative balance, even if the cumulative balance is positive or zero.
Negative balances are automatically populated into the RFD-01 refund application.
The GST portal automatically suggests the most recent demand order associated with a negative balance.

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

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

August 15, 2025 Prime Minister Narendra Modi, in his Independence Day address, highlighted next-gen GST reforms. These reforms aim to eliminate the 12% and 28% tax slabs by reassigning items to either the 5% or 18% slabs, introduce a 40% tax slab for sin goods, correct inverted tax structures, and resolve classification disputes. Pre-filled returns and automated GST refunds were also key announcements.

July 20, 2025 GSTR-3A notices were mistakenly sent to GSTR-4 filers whose registrations had been canceled before FY 2024-25. GSTN advised these taxpayers to disregard the notices.

July 12, 2025 GSTN clarified via social media regarding issues faced by taxpayers with only B2C supplies when leaving Table-12A (B2B HSN Summary) of GSTR-1 blank. The department advised that such taxpayers must enter at least one HSN code and UQC in Table 12A, filling other fields with "0" to proceed, even if they have no B2B supplies.

June 24, 2025 CBIC issued a circular detailing procedures for review, revision, and appeals concerning orders issued by the Common Adjudicating Authority (CAA). It specified that the principal commissioner or commissioner of Central Tax would act as the reviewing authority under Section 107 and revisional authority under Section 108 of the CGST Act, 2017, respectively.

June 16, 2025 NIC will launch a new e-way bill portal 2 on July 1, 2025, as per GSTN's advisory dated June 16, 2025. This initiative aims to reduce reliance on a single portal and ensure near real-time data synchronization between the e-Way Bill2 portal and the main portal.

June 12, 2025 In an advisory dated June 12, 2025, GSTN clarified that if payment details are not auto-filled when applying for the amnesty scheme in forms SPL-01/02, taxpayers can still file the waiver application. They should attach payment details for tax officers to verify.

June 11, 2025 According to the latest GSTN advisory, comprehensive step-by-step instructions have been released for filing amnesty scheme applications in form SPL-01/02 before the specified deadline.

June 10, 2025 As per the latest GSTN advisory, the GSTN has introduced a validation on the GST portal enabling Quarterly Return and Monthly Payment of taxes (QRMP) taxpayers to submit refund applications based on invoices reported in the Invoice Furnishing Facility (IFF) for the first two months of the quarter. Previously, they encountered issues where the portal incorrectly flagged non-filing of returns. CGST Circular No. 125/44/2019-GST (November 18, 2019) requires refund claims only after filing due GSTR-1 and GSTR-3B, or CMP-08/GSTR-4 for composition persons, or GSTR-5 for non-resident taxable persons, or GSTR-4 for input service distributors.

June 9, 2025 CBIC issued a Circular on June 9, 2025, allowing tax officers not to quote Document Identification Number (DIN) for certain search authorizations, summons, arrest memos, inspection notices, and other letters issued during inquiries if they already bear a Reference Number generated on the GST portal. This amends CGST Circulars 122/41/2019-GST (November 5, 2019) and 128/47/2019 (December 23, 2019).

June 7, 2025

GSTN, via an advisory, announced the implementation of hard-locking for auto-populated sales liability values in GSTR-3B from the July 2025 tax period (to be filed in August 2025). This means taxpayers will not be able to manually alter Table 3 values in GSTR-3B, which are auto-filled from GSTR-1/GSTR-1A/IFF. Suppliers must promptly address any documents rejected by B2B buyers on the Invoice Management System (IMS) using GSTR-1A.
GSTN, through an advisory, also restricted taxpayers from filing GSTR-3B after three years from its due date. This change will become effective on the GST portal from the July 2025 tax period.

May 14, 2025 For GST withdrawal applications of APL 01W filed before the final acknowledgment (APL 02), approval is automatic, changing the appeal status to "Appeal withdrawn." If filed afterward, Appellate Authority approval is required. Once approved, the status changes from "Appeal submitted" to "Appeal withdrawn." Under Section 128A, appeals should not remain pending. Taxpayers must upload a screenshot showing "Appeal withdrawn" when filing waiver applications.

March 21, 2025 Issues were reported when filing SPL 01/SPL 02 applications on the GST portal, such as missing order numbers or payment discrepancies. GSTN issued an advisory clarifying that if payment details are not auto-populated in Table 4 of SPL 02, taxpayers should verify the electronic liability ledger on the portal. They can then file the waiver application. Payments should be made by March 31, 2025, and waiver applications filed by June 30, 2025.

March 16, 2025 Biometric-based Aadhaar Authentication has been implemented in Uttar Pradesh since March 15, 2025, as per an advisory issued by the GSTN on March 16, 2025.

March 8, 2025 FM Nirmala Sitharaman indicated that a GST rate cut and tax review are in their final stages, suggesting that the upcoming 56th GST Council meeting may include GST rate rationalization on its agenda.

February 1, 2025 Budget 2025 introduced several key amendments:

Section 34 of the CGST Act, 2017: The proviso to sub-section (2) was amended to mandate reversal of corresponding input tax credit by the recipient if the supplier issues a credit note to reduce their tax liability. Businesses need to streamline processes for monitoring credit note-related ITC reversals.
Section 38 of the CGST Act, 2017: Section 38(1) was amended by removing "autogenerated," implying that the ITC statement (GSTR-2B) may not 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 data. A new clause (c) to Section 38(2) allows the government to specify additional details in the ITC statement via rules.
Sections 107 and 112 of the CGST Act, 2017:
- Section 107(6) was amended to require a 10% mandatory 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 for appeals before the Appellate Tribunal.
New Section 122B of the CGST Act, 2017: A new Section 122B was inserted to establish penalties for contravening provisions related to the Track and Trace Mechanism under Section 148A.

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

GSTR-7 & GSTR-8: By January 12, 2025
GSTR-1 (Monthly): By January 13, 2025
GSTR-5 & GSTR-6: By January 15, 2025
GSTR-1 (QRMP): By January 15, 2025
GSTR-3B (Monthly): By January 22, 2025
GSTR-3B (QRMP): By January 24, 2025, for Category X States/UTs, or January 26, 2025, for Category Y States/UTs.

Category X includes 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.

Category Y includes 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 New Delhi.

2024 GST Updates

December 21, 2024 The 55th GST Council meeting took place on December 21, 2024, in Jaisalmer, Rajasthan. Chaired by the Union Finance and Corporate Affairs Minister, the meeting involved various state ministers and senior officials. A summary of the key outcomes is available here.

December 17, 2024

The government clarified that taxpayers can only generate e-way bills for documents issued within the preceding 180 days. E-way bill validity can be extended up to 360 days from its original generation date.
Multi-Factor Authentication (MFA/2FA) will become mandatory on NIC portals for generating e-invoices and e-way bills for taxpayers with an Annual Aggregate Turnover (AATO) exceeding ₹20 Crores. This will be phased in for all users from April 1, 2025, requiring login with a username, password, and OTP.

These changes will be effective from January 1, 2025.

December 15, 2024 GSTN has been issuing advisories regarding Biometric-Based Aadhaar Authentication and Document Verification for GST Registration across different states. Rule 8 now incorporates biometric-based Aadhaar authentication, driven by 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 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 anticipated to make recommendations based on a status report from the Group of Ministers, potentially involving tax slab mergers or the introduction of a new 35% tax rate.
Expectations include reduced GST rates for essential goods like packaged drinking water and exercise notebooks, and increased rates for luxury items such as high-end shoes and watches.
Potential changes to GST rates for insurance premiums, textiles, educational products, and cosmetics are also anticipated.

December 9, 2024 GSTN issued an advisory addressing value differences between Table 8A and 8C of GSTR-9 for FY 2023-24. According to N/N 12/2024-CT (July 10, 2024) and N/N 20/2024-CT (October 8, 2024), Table 8A auto-populates total available credit from GSTR-2B, while Table 8C requires manual entry for credits received in FY but availed in the next FY. The advisory outlines scenarios and instructions for accurate reporting of these discrepancies in GSTR-9.

December 4, 2024 GSTN issued an advisory on mandatory sequential filing of GSTR-7 returns, effective November 1, 2024. Notification No. 17/2024-Central Tax (September 27, 2024) mandates filing GSTR-7 in chronological order from the October 2024 tax period. Nil returns must be filed for months with no 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 November registration approvals were advised to report consolidated TDS for October and November in the November GSTR-7 return.

November 16, 2024 GSTN, through an advisory, informed taxpayers that GSTR-2B for October would not be generated in the following circumstances:

For taxpayers opting for the QRMP scheme, GSTR-2B is generated only for the quarter-ending month.
GSTR-2B for the current period is generated on demand only after all pending GSTR-3B returns for previous months have been duly filed.

November 13, 2024 GSTN, via an advisory, clarified the availability of the "Supplier View" functionality within IMS on the GST portal. This feature allows suppliers to see actions taken by recipients on invoices reported in GSTR-1/1A/IFF, helping prevent incorrect actions by recipient taxpayers. Records where ITC is ineligible (due to POS rules or Section 16(4) of the CGST Act) or those attracting RCM Supplies are visible in supplier view with a 'No Action Taken' status but are not available for action in IMS.

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

November 8, 2024 GSTN, through an advisory, clarified the waiver scheme under Section 128A. Forms GST SPL-01 and GST SPL-02 are expected to be available by early January 2025. Taxpayers are advised to pay the demanded tax by March 31, 2025, to secure waiver benefits before the 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 allow sufficient compliance time, this limit will take effect from April 1, 2025.

November 5, 2024 DRC-03A has been 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 Following persistent demand, GSTN announced that return data for July 2017 and August 2017, previously archived, has been restored until further notice.

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

September 9, 2024 The 54th GST Council convened on September 9, 2024, in New Delhi. Chaired by the Union Finance and Corporate Affairs Minister, the meeting included various state ministers and senior officers. The key outcomes are summarized here.

September 3, 2024 Starting October 1, 2024, a new Invoice Management System (IMS) functionality was introduced on the GST portal to assist taxpayers with invoice corrections and amendments involving 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. For the latest news and expectations, refer here.

June 22, 2024 The 53rd GST Council meeting was held in New Delhi on June 22, 2024, chaired by Union FM Nirmala Sitharaman. The complete highlights are available here.

2023 GST Updates

October 7, 2023 The 52nd GST Council meeting took place at Sushma Swaraj Bhawan, New Delhi, on October 7, 2023, chaired by Union FM Nirmala Sitharaman. A summary of the key outcomes is available here.

August 2, 2023 The 51st GST Council meeting was held on August 2, 2023, via video conferencing. The Council deliberated on and approved rules for implementing the 28% GST levy on casinos, race courses, 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 solicit responses. Additionally, GST on online gaming was set at 28% of the full face value.

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

June 12, 2023 NIC has mandated Two-factor Authentication for taxpayers with a turnover exceeding Rs. 100 Crore when logging into both the e-invoicing and e-way bill systems, effective July 15, 2023. More information can be found on Two-factor Authentication.

May 26, 2023 CBIC issued new instructions for online scrutiny for FY 2019-20 onwards, building upon the SOP for FY 2017-18 and 18-19.

May 16, 2023 The GSTR-9 and GSTR-9C filing facility for FY 2022-23 has been activated on the government portal.

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

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

May 6, 2023 The GST department postponed the 7-day time limit for reporting old e-invoices on IRP portals by three months. A 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 of Rs. 100 crore or more must report tax invoices and credit-debit notes to 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, brought GST Council recommendations into effect:

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.
Risk-based biometric Aadhaar authentication for Gujarat was notified through CGST notification 05/2023, effective December 26, 2022.
The extension of the limitation period under Section 168A to issue 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
- For FY 2019-20: up to June 30, 2024

February 1, 2023 Updates from Budget 2023 included the decriminalization of offenses and the extension of the composition scheme to e-tailers.

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

January 4, 2023 CGST Notification 01/2023, issued on January 4, 2023, assigned additional powers, previously vested with 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 was scheduled for December 17, 2022, with several agenda items.

November 10, 2022

Circular 181 was issued to clarify that refund-related amendments would apply prospectively.
Circular 182 provided the verification procedure for allowing transitional credit claims made by taxpayers between October 1, 2022, and November 30, 2022.

September 28, 2022

Amendments related to ITC conditions in Finance Act 2022 were notified.
The due date for claiming ITC and making sales/credit-debit note amendments for a financial year was extended to November 30 of the following financial year.

September 1, 2022 The recent changes in Table 4 for reporting ineligible input tax credit have been implemented on the GST portal.

August 1, 2022 (a) The e-invoicing system was extended to businesses with an AATO exceeding Rs. 10 crore from October 1, 2022, via Central Tax notification no. 17/2022. (b) Six-digit HSN codes became mandatory for businesses with over Rs. 5 crore turnover in Table 12 of GSTR-1.

July 5, 2022 CBIC notified six new CGST notifications, with important updates:

(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 operators and sellers. Additional changes were made to Table 3.2 and Table 4. All changes except Table 4 are live. Check the new format of GSTR-3B. (b) Section 110 of Finance Act 2022 was notified, allowing taxpayers to transfer CGST in cash from one GSTIN to another as CGST or IGST, exclusively as a distinct person, using form PMT-09. (c) The GSTR-4 due date for FY 2021-22 was extended with a late fee waiver until July 28, 2022. Similarly, the CMP-08 due date was extended until July 31, 2022.

June 29, 2022 The 47th GST Council meeting took place 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. The GST exemption list was reduced, 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 GSTR-4 filing for FY 2021-22 was waived if filed between May 1 and June 30, 2022.

February 24, 2022

The e-Invoicing system was extended to annual aggregate turnovers ranging from Rs. 20 crore to Rs. 50 crore, effective April 1, 2022, via notification no. 1/2022.
Composition taxable persons and those wishing to opt into the scheme for FY 2022-23 had to 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

The 46th GST Council meeting, held on December 31, 2021, in New Delhi and led by Union FM Nirmala Sitharaman, decided to postpone the GST rate hike to 12% for textiles.
CGST Rule 36(4) was amended to remove the 5% additional ITC over and above ITC appearing in GSTR-2B. From January 1, 2022, businesses can only avail ITC if it is reported by the supplier in GSTR-1/IFF and reflected in their GSTR-2B.
The due date for filing GSTR-9 and self-certified GSTR-9C for FY 2020-21 was extended to February 28, 2022.
Further amendments were made to seizure and detention rules, related penalties, and forms such as 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 became effective from January 1, 2022:

ITC claims are now allowed only if they appear in GSTR-2B, as per Section 16(2)(aa). Taxpayers can no longer claim 5% provisional ITC under CGST Rule 36(4), necessitating that all claimed ITC values are reflected in GSTR-2B.
Officers can issue notices under Section 74 to multiple persons for tax underpaid or excess ITC claims due to fraud. The law was amended to allow officers to confiscate and seize goods or vehicles even after concluding proceedings against all liable persons.
GSTR-1 cannot be filed if the GSTR-3B for the previous period was not filed.
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).
All e-commerce aggregators involved in food delivery services or cloud kitchens under Section 9(5) are liable to pay tax on services provided through them. However, restaurants with accommodation tariffs exceeding Rs. 7,500 per day are excluded.
The scope of passenger transport motor vehicles under Section 9(5) was expanded to include services rendered through omnibuses and other motor vehicles, not just radio taxis or cabs.
The following facilities now require Aadhaar authentication:
- Applying for a refund under CGST Rules 89 (Excess tax, interest, penalty, fees paid) and 96 (IGST paid on exported goods or services) in RFD-01.
- 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:

For those with AATO exceeding Rs. 5 crore: Half-yearly (April-September due October 25, and October-March due April 25).
For those with AATO up to Rs. 5 crore: Yearly (from FY 2021-22, due April 25).

September 1, 2021 The 45th GST Council meeting was scheduled for September 17, 2021. Agenda items included potentially extending tax concessions on COVID-19 essentials, addressing GST compensation to states, and correcting inverted tax structures.

August 29, 2021

The time limit to avail the GST Amnesty Scheme was extended until November 30, 2021, continuing to apply for GSTR-3B from July 2017 to April 2021, via CGST notification number 33/2021.
Taxpayers were granted an extended period 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.
Company taxpayers could continue filing GSTR-1 and GSTR-3B using EVC or DSC until October 31, 2021, via CGST notification number 32/2021.

August 26, 2021 Effective September 1, 2021, taxpayers cannot 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 filers) or for the last quarter ending June 30, 2021 (quarterly filers), as per CGST Rule 59(6).

July 30, 2021

GST registered persons with an aggregate turnover up to Rs. 2 crore in FY 2020-21 were exempted from filing Form GSTR-9 (annual return) for that fiscal year.
Section 35(5) was omitted and Section 44 amended, allowing taxpayers to submit reconciliation statements on a self-certification basis, eliminating the need for audit and certification by a CA/CMA.
Taxpayers with an aggregate turnover up to Rs. 5 crore were not required to file self-certified GSTR-9C. Additionally, the format of Form GSTR-9C was revised 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 summary of CBIC notifications included:

Amendment of Section 50 through the Finance Act 2021 was notified to take retrospective effect from July 1, 2017. Interest is now computed on the net tax liability after reducing eligible ITC, and it will be debited from the electronic cash ledger.
Interest and late fee relief were provided to taxpayers who missed GST return due dates for March, April, and May 2021. Details of the relaxation are here.
The due date for filing GSTR-1 for May 2021 was extended from June 11 to June 26, 2021.
The due date for filing the Annual return by composition taxpayers in GSTR-4 for FY 2020-21 was extended to July 31, 2021.
The due date for filing ITC-04 for Jan-March 2021 was extended to June 30, 2021.
CGST Rule 36(4) was to cumulatively apply for April, May, and June 2021 when filing GSTR-3B for June 2021.
The time limit to furnish B2B supplies on the IFF (optional for QRMP scheme taxpayers) for May 2021 was extended from June 13 to June 28, 2021.
The time limit for most GST compliances, falling between April 15, 2021, and June 29, 2021, was extended to June 30, 2021.
A new GST amnesty scheme was introduced to rationalize late fees for delayed GSTR-3B returns, offering a conditional waiver for delays from July 2017 to April 2021. Learn more here.
Reduced late fees were notified for GSTR-1 and GSTR-3B returns from June 2021 onwards. Details are here.
The maximum late fee for GSTR-4 was capped at Rs. 500 for nil filing and Rs. 2,000 for other filings.
The maximum late fee for GSTR-7 (TDS filing under GST) was set at Rs. 2,000, with the per-day late fee reduced from Rs. 200 to Rs. 50.
CGST notification no. 13/2020 was amended to add fresh exclusions from e-invoicing. Government departments and local authorities are now exempt from the e-invoicing system.

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 taxpayers), and exempted IGST on the import of COVID-treating equipment and relief materials until August 31, 2021.

May 21, 2021 The 43rd GST Council meeting was announced for May 28, 2021, via video conferencing, to be chaired by Union FM Nirmala Sitharaman.

February 1, 2021: Budget 2021 Updates

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 only be availed if suppliers furnish details in their outward supplies statement and communicate them to the recipient.
Section 50 of the CGST Act was amended to retrospectively charge interest on net cash liability from July 1, 2017.
For orders concerning detention and seizure of goods and conveyances, 25% of the penalty must be paid when filing an appeal under Section 107 of the CGST Act. The applicability date is pending notification.
The GST audit requirement by CAs and CMAs was removed from GST law. Sections 35 and 44 were amended, now requiring only GSTR-9 annual returns on a self-certification basis, eliminating GSTR-9C (reconciliation statement). The financial year and applicability date are yet to be clarified.
Section 7 of the CGST Act was amended to broaden the definition of supply. Activities involving goods or services supplied by any non-individual person to its members or constituents, or vice-versa, for consideration now fall under supply and are taxable.
Seizure and confiscation of goods and conveyances in transit were made a separate proceeding from tax recovery under Section 74.
Self-assessed tax under Section 75 of the CGST Act now also covers outward supplies/sales reported in GSTR-1 (Section 37) but missed in GSTR-3B (Section 39).
Provisional attachment remains valid for the entire period from initiation of proceedings until one year from the order date.
Section 129 was delinked from Section 130, separating proceedings related to detention, seizure, and release of goods/conveyances in transit from penalty for confiscation.
The Jurisdictional Commissioner can now request information from any person concerning matters under the Act (Section 151, read with Section 168). Section 152 was amended to ensure a hearing opportunity before using information obtained under Sections 150 or 151.
Section 16 of the IGST Act, defining zero-rated supply, was amended with three changes:
- Supply to SEZ units/developers is zero-rated only for authorized operations.
- Only notified persons or supplies of goods/services can claim zero-rated status when IGST is paid.
- Foreign exchange remittance will be linked to refunds for exported 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

GST registration can be canceled or suspended under CGST Rule 21A at the tax officer's discretion in cases such as:
- Significant discrepancies between GSTR-3B versus GSTR-1 and GSTR-2B.
- Utilization of ITC from the electronic credit ledger to discharge over 99% of tax liability for specified taxpayers (taxable supply value over Rs. 50 lakh/month), with some exceptions.
- Failure to file GSTR-1 due to non-filing of GSTR-3B for more than two consecutive months (or one quarter for QRMP scheme).
Changes in Rule 36(4) from January 1, 2021:
- ITC is available based on invoices uploaded by suppliers in GSTR-1 or using the Invoice Furnishing Facility (IFF).
- Recipients can claim provisional ITC in GSTR-3B up to 5%, down from 10%, of the total ITC available in GSTR-2B.
- Certain taxpayers cannot make payments exceeding 99% of total tax liability from their electronic credit ledger. This applies to taxpayers with monthly taxable supplies over Rs. 50 lakh (excluding exempt or zero-rated supplies). Exemptions apply to taxpayers who paid over Rs. 1 lakh in income tax in the last two FYs, received over Rs. 1 lakh refund of unutilized ITC under GST, paid over 1% of GST liability via electronic cash ledger in the current FY, or are government departments/PSUs/local authorities/statutory bodies.
Changes for e-way bills:
- From January 1, 2021, e-way bill validity for non-over-dimensional cargo is calculated based on 200 km, not 100 km.
- Non-furnishing of GSTR-3B for two consecutive tax periods or GSTIN suspension under CGST Rule 21A will block e-way bill generation under Rule 138E.

November 29, 2020 CBIC issued a notification to waive penalties for non-compliance with dynamic QR code provisions for B2C invoices between December 1, 2020, and March 31, 2021, provided eligible registered persons comply from April 1, 2021.

November 10, 2020 Taxpayers with an aggregate turnover exceeding Rs. 100 crore must implement e-invoicing from January 1, 2021. From January 1, 2021, the new Quarterly Return Monthly Payment (QRMP) scheme was notified for taxpayers with AATO up to Rs. 5 crore to file quarterly GSTR-3B. The Invoice Furnishing Facility (IFF) was introduced to allow monthly or more frequent uploading of sales invoices for quarterly GSTR-1 filers. Due dates for GSTR-1 for October 2020 to March 2021 were set: quarterly filers (Oct-Dec 2020 by Jan 13, 2020; Jan-Mar 2021 by Apr 13, 2021); monthly filers (11th of next month). Due dates for GST payment and GSTR-3B filing for October 2020 to March 2021 were also notified: 20th (AATO >Rs. 5 crore) or 22nd/24th of next month (depending on state/UT).

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

October 15, 2020 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 must now be checked from FY 2017-18 to FY 2019-20. The implementation date for the dynamic QR Code for B2C invoices was extended to December 1, 2020.

September 21, 2020

The late fee for filing pending Form GSTR-4 (Quarterly Return) was reduced: nil liability incurred no late fee, and for other cases, the late fee was capped at Rs. 500.
Taxpayers who had not filed GSTR-10 (final return) could now do so 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, after adjusting eligible ITC.

August 20, 2020 The 41st GST Council meeting was scheduled for August 27, 2020, via video conference, primarily to discuss ways to compensate states for GST revenue shortfalls.

August 20, 2020 An option for Aadhaar authentication for GST registration was introduced, with rules amended effective August 21, 2020:

If Aadhaar authentication is chosen, it must be completed during application submission. The application date is the earlier of the Aadhaar authentication date or 15 days from Part B of Form GST REG-01 submission.
For other applicants, physical verification of the business place, including document verification, will be conducted with permission.
Cases of deemed approval were also outlined.

August 6, 2020

A new facility on the GST portal allows tax filers to download invoice-wise details of auto-populated input tax credit in Table 8A of the GSTR-9 annual return by clicking the 'Download Table 8A Document Details' button.
The offline tool (Excel utility) for filing Form GSTR-4 by Composition Scheme taxpayers is available on the GST portal.
Taxpayers are now permitted to file another application for Revocation of Cancellation of Registration if a previous application was rejected.

July 30, 2020

A new refined e-invoice format was notified by CBIC, adding 20 new fields and removing 13. Some fields also saw changes in character length.
The e-Invoicing system applies to taxpayers with an annual turnover exceeding Rs. 500 crore, instead of Rs. 100 crore.
Special Economic Zones (SEZ) units are exempted from issuing e-invoices.

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

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

July 1, 2020 Taxpayers can 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 were extended until September 30, 2020. GSTR-1 deadlines were also further extended with late fee waivers. For details on the latest deadlines, refer to the GST calendar 2020-21.

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

GSTR-3B late fee waiver for July 2017-January 2020 for taxpayers with Nil liability. A maximum late fee cap of Rs. 500 was set for other pending returns, provided they were filed between July 1, 2020, and September 30, 2020.
Interest Relief and Late fee waiver for taxpayers with aggregate turnover up to Rs. 5 crore: Tax payments for Feb, Mar, and Apr 2020 incurred interest at a reduced rate of 9% p.a. (instead of 18% p.a.) if filed between July 6, 2020, and September 30, 2020. For May, June, and July 2020 tax payments, late fee and interest were waived if filed by staggered dates in September 2020.
The period for seeking revocation of canceled GST registrations was extended until September 30, 2020, for all registrations canceled by June 12, 2020.
GST Compensation and its funding would be discussed in a special single-agenda council meeting in July 2020.
Rate rationalization would be addressed in the next GST council meeting.

June 10, 2020

GST on Director’s remuneration was clarified by CBIC. Refer to the article here.
CBIC also clarified that the refund of accumulated ITC is available on inward supplies subject to reverse charge mechanism, imports, and ISD invoices that are not part of the recipient's GSTR-2A.

June 9, 2020

The validity of all e-way bills generated on or before March 24, 2020, expiring on or after March 20, 2020, was extended to June 30, 2020.
If a full or partial refund application was rejected via notice, and the time limit for issuing a final order (60 days from refund application receipt) expired between March 20, 2020, and June 29, 2020, the last date to issue the order was extended to the later of: 15 days from receiving the applicant's reply to the notice, or June 30, 2020.
The merged UT of Daman and Diu and Dadra and Nagar Haveli could follow special procedures until July 31, 2020, extended from May 31, 2020.

June 8, 2020 Taxpayers can now file a nil GSTR-3B via SMS from the registered mobile number of the authorized signatory for a specific GSTIN. Read more here.

June 4, 2020 The 40th GST Council meeting was expected on June 12, 2020, via video conferencing. Discussions were anticipated to include waiving late fees for pending GSTR-3B from August 2017 to January 2020, and GST revenue augmentation measures beyond rate revisions. For updates, refer to the article on the 40th GST Council meeting.

May 5, 2020

A further extension was granted for filing annual returns (GSTR-9) and reconciliation statements (GSTR-9C) for FY 2018-19 until September 30, 2020.
Companies could file GSTR-3B using the EVC option until June 30, 2020.
Nil GSTR-3B filing via SMS was to be allowed (applicability date pending).
Extension for filing GSTR-3B in the UT of Jammu & Kashmir and UT of Ladakh. For details, refer to GST notifications.

April 28, 2020 The facility to file PMT-09 and its governing CGST rules became effective from April 21, 2020.

April 3, 2020

The GSTR-3B due date for May 2020 was extended from June 20, 22, and 24, 2020, to June 27, July 12, and July 14, 2020, respectively.
The time limit for completing actions under GST law for adjudication and appeals, expiring between March 20, 2020, and June 29, 2020, was extended until June 30, 2020.
The validity of e-way bills expiring between March 20, 2020, and April 15, 2020, was extended until April 30, 2020.
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 COVID-19. Late fees for delayed GSTR-3B filing for specific months were waived. Interest charges were reduced to 9% p.a. for taxpayers with AATO over Rs. 5 crore in the previous FY, if filed within specific dates in June-July 2020. For others, no interest was levied. For more information, refer to GST Relief measures during COVID-19 outbreak.
CBIC notified that taxpayers could claim input tax credit in GSTR-3B from February 2020 to August 2020 without applying the 10% capping rule for provisional ITC based on 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 COVID-19 relief measures on March 24, 2020:

GSTR-1 and GSTR-3B due dates for February, March, and April 2020 were extended to the last week of June 2020.
Taxpayers with annual turnover less than Rs. 5 crore were exempt from interest, late fees, or penalties for late GST return filing.
Other taxpayers incurred interest at 9% if GST payment was made after 15 days from the original due date.
CMP-02 due date was extended to June 30, 2020. CMP-08 and GSTR-4 filing were also extended to June 30, 2020.
All GST compliances with time limits expiring between March 20, 2020, and June 29, 2020, were extended until June 30, 2020.
The last date for the Sabka Vishwas Scheme was extended to June 30, 2020.

More details are available in the article on press briefings as on March 24, 2020.

March 23, 2020 Several important notifications were passed:

A special GST compliance procedure was notified for companies during the Corporate Insolvency Resolution Process (CIRP) period.
Aadhaar authentication became crucial for certain types of persons registering under GST.
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).
GSTR-1 and GSTR-3B were notified for April 2020 to September 2020.

March 14, 2020 The 39th GST Council Meeting was held on March 14, 2020. Extensions for implementing new GST returns and e-Invoicing were announced. More information is available in the article on the 39th GST council meet.

February 7, 2020 The due date to submit TRAN-01 for carrying forward transitional credit was extended to March 31, 2020, for taxpayers who previously faced technical glitches.

February 3, 2020 Filing of return in 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:

22nd of the next month: 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: 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 unchanged for other taxpayers.

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

February 5, 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, and Uttarakhand.
February 7, 2020: Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh, and Other Territory.

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/form 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 filing GSTR-1 for return periods July 2017 and November 2019 by January 10, 2020, through an amnesty scheme.
Standard Operating Procedure (SOP) defined for non-filing of GSTR-3B.
GST return due dates extended for certain taxpayers in North-eastern states.
Levy of a common 28% tax rate on all forms of lotteries.

December 10, 2019 The 38th GST Council meeting was scheduled for December 18, 2019. The agenda included major rate revisions, re-evaluation of inverted tax structures, and simplification of the upcoming new GST return system. More details 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 included GST rate cuts and key announcements:

New return filing system from April 2020.
ITC claims soon to be restricted unless GSTR-1 has been filed.
GSTR-9 filing for businesses with turnover up to Rs. 2 crores made optional 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.
Integrated refund system with single-authority disbursal introduced from September 24, 2019.
Aadhaar made mandatory for GST taxpayer registration and possibly for claiming refunds.
In-principle decision to prescribe reasonable restrictions for passing ITC by risky taxpayers, including risky new taxpayers (likely system-driven).

August 31, 2019 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 quarters from July 2017 to March 2019 was waived. However, goods dispatched to a job worker but not received or supplied by March 31, 2019, would have been part of serial number 4 of ITC-04 for the April-June 2019 quarter. 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, and Uttarakhand, and all districts of J&K.

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

August 21, 2019 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 the 37th GST Council meeting would be held on September 20 (Friday), awaiting official confirmation.

July 27, 2019 GST Council held its 36th meeting via video conference. Read the highlights on 36th GST Council Meeting.

July 25, 2019 36th GST Council meeting, scheduled for July 25, 2019, was postponed. The new date was to be announced soon.

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

June 28, 2019

Important CBIC notifications: 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 to June 2019 was extended, and more time was given to service providers wishing to opt into the composition scheme under Notification 2/2019 CT Rate (March 7, 2019). New dates are available on the GST calendar.
Registered persons can use FORM GST PMT-09 to transfer tax, interest, penalty, fee, or any other amount from the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, state tax, union territory tax, or cess.
Quick Response (QR) code may be made mandatory in Tax Invoices and Bills of Supply at a later notified date.
Calculation of supply value where Kerala Flood Cess is applicable was defined.
Refunds of taxes to retail outlets in international airport departure areas making tax-free supplies to outgoing international tourists are available by filing FORM GST RFD-10B monthly or quarterly.
Suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”) were exempted from furnishing Annual Return/Reconciliation Statement.
The new format of GSTR-4, to be filed annually, 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 to August 31, 2019, for FY 2017-18.
Aadhaar-enabled GST Registration introduced.
NAA tenure extended by 2 years.
10% penalty to apply for delays in depositing profiteered amounts.
E-invoicing to start from January 2020.
E-ticketing made mandatory for multiplexes.
Rate cut decisions on electric vehicles, chargers, and leasing deferred; a committee to submit a report.
Rate cut for lottery put on hold; matter referred to an Attorney General.
GSTAT renamed GST Appellate Tribunal. States to determine their required number of GSTATs.

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. 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 33rd GST Council meeting was scheduled for February 20, 2019, via video conferencing, chaired by Finance Minister Arun Jaitley. Real estate and export sectors were expected to be key topics. This was the first meeting after the Interim Budget 2019.

January 10, 2019 The 32nd GST Council meeting was held in New Delhi and chaired by Shri Arun Jaitley. Announcements provided significant relief to MSMEs and small traders. Key takeaways included:

Increase in GST registration limit from Rs. 20 lakhs to Rs. 40 lakhs for goods suppliers.
Changes to the existing 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; GoMs were formed to study taxation of under-construction properties and lotteries.
A calamity cess up to 1% for up to 2 years would be charged for supplies made within Kerala.

2018 GST Updates

December 22, 2018 The 31st GST Council meeting on December 22, 2018, included rate cuts, decisions to extend GSTR-9, 9A, and 9C filing 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 to be held on 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:

Sl. no.	Return/Form	Extended due date	Taxpayers eligible for extension
1	Form GSTR-3B for September & October 2018	November 30, 2018	Taxpayers with principal place of business in Srikakulam district, Andhra Pradesh
2	Form GSTR-3B for October 2018	December 20, 2018	Taxpayers with principal place of business in 11 districts of Tamil Nadu*
3	Form GSTR-1 for September & October 2018	November 30, 2018	Taxpayers with aggregate turnover >Rs. 1.5 crore, principal place of business in Srikakulam district, AP
4	Form GSTR-1 for October 2018	December 20, 2018	Taxpayers with aggregate turnover >Rs. 1.5 crore, principal place of business in 11 districts of TN*
5	Form GSTR-1 for the quarter July-September 2018	November 30, 2018	Taxpayers with aggregate turnover up to Rs. 1.5 crore, principal place of business in Srikakulam district, AP
6	Form GSTR-4 for the quarter July-September 2018	November 30, 2018	Composition scheme taxpayers with principal place of business in Srikakulam district, AP
7	Form GSTR-7 for October 2018	January 31, 2019	All taxpayers

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

October 26, 2018

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

TDS & TCS provisions became effective from October 1, 2018.
Form GSTR-9C was released. The due date for filing GSTR-9C was yet to be notified.

September 10, 2018

Extension of GSTR-3B Due Date for Newly Migrated Taxpayers: For July 2017 to November 2018, the due date was extended to December 31, 2018. Due dates remained unchanged for other taxpayers.
Extension of GSTR-1 Due Date for Taxpayers with Turnover Above Rs. 1.5 Crores:
- Regular taxpayers: For July 2017 to September 2018, extended to October 31, 2018.
- Newly migrated taxpayers: For July 2017 to November 2018, extended to December 31, 2018.

Extension of GSTR-1 Due Date for Taxpayers with Turnover Up to Rs. 1.5 Crores: a. Regular taxpayers:

Quarter	New Due date
July – September 2017	October 31, 2018
October – December 2017	October 31, 2018
January – March 2018	October 31, 2018
April – June 2018	October 31, 2018
July – September 2018	October 31, 2018
October – December 2018	January 31, 2019
January – March 2019	April 30, 2019

b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018, extended to December 31, 2018. c. For flood-affected regions of Kodagu, Mahe, and Kerala: The above dates remained the same except for the July-September 2018 quarter, which was extended to November 15, 2018.

Due Date for TRAN-1 and TRAN-2 Extended: For certain taxpayers unable to file due to technical glitches, TRAN-1 was extended to March 31, 2019, and TRAN-2 to April 30, 2019.

September 4, 2018

Taxpayers who filed GST CMP-04 to opt out of the composite scheme between March 2 and March 31, 2018, could declare their ITC claim in Form GST ITC-01 until October 3, 2018.
Time limit to file Form GST ITC-04 for July 2017 to June 2018 was extended until September 30, 2018.
CBIC released formats of GSTR-9 & GSTR-9A.
GST council waived late fees for:
- Taxpayers whose GSTR-3B for October 2017 was submitted but not filed on the common portal.
- Taxpayers whose GSTR-4 was filed for October-December 2017 within the due date but were mistakenly charged late fees.
- 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 for digital payments received approval, and a committee was to be formed to address MSME concerns.

July 30, 2018 Key highlights of proposed changes to GST return filing were announced.

July 30, 2018 Due date for GSTR-6 filing was extended for months from July 2017 to August 2018.

GST Council Meetings

For a summary of past GST Council meetings, refer to the following articles:

Recent Notifications and Circulars

For a comprehensive summary of all CGST and IGST notifications, orders, and circulars, please consult the following resources:

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