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35th GST Council Meeting held on 21st June 2019 in New Delhi (Highlights)


  • New GST return system got approval by the GST Council.

  • Fitment Committee will look forward to the curtailment of GST rate on electric vehicles in the next council meeting.

  • The effective date to disallow e-way bill generation if GST Returns are Not Filed for more than 2 months, has been extended till 21st August 2019.

  • The proposal regarding the introduction of e-invoicing got approval by the GST Council.

  • GST Council green signals the setting of state & area based GST Appellate Tribunal (GSTAT)

    • Now some states may have more than one GSTAT.


  • The last date for filing GSTR 9, 9A & 9C has been extended to 31st August 2019 by the GST Council.

  • Penalty on the non-payment of Profiteering charges

    • 20% penalty is leviable if the profiteered amount is not paid within 30 days of order.

    • Use of Aadhaar card for the authentication of registration.


  • The extension of National Anti-profiteering Authority by 2 years has been approved by the GST Council.



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Blog source : GST Council official




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