35th GST Council Meeting Highlights

35th GST Council Meeting Highlights

1. GST Annual Return due date extended till from 30th June to 31st August 2019 for FY 2017-18
2. Aadhar-enabled GST Registration introduced
3. NAA tenure extended by 2 years
4. 10% penalty to apply for any delay in depositing profiteered amount
5. E-invoicing to apply to start from January 2020
6. E-ticketing made mandatory for multiplexes
7. Rate cut decision on Electric vehicles, chargers & leasing thereof deferred; Committee to submit its report
8. Rate cut for lottery put on hold; Matter to be referred before an Attorney General
9. GSTAT to be GST Appellate Tribunal. States to decide the number of GSTAT required by them.

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