37th GST Council Meeting || Press Release

Relaxation in filing of annual returns for MSMEs for FY 17-18 and FY 18-19 for:
- Composition taxpayer
- Taxpayers who are required to file the return but have aggregate turnover up to Rs. 2 crore.

Committee of officers to be constituted for simplification of GSTR-9, GSTR-9A, and GSTR-9C.
Extension of last date for filing of appeals against orders of appellate authority before GST Appellate Tribunal as the Appellate Tribunals are yet not functional.
ITC shall not be available if suppliers have not filed GSTR-1.
New return system to be introduced from April, 2020(earlier proposed from Oct, 2019) accordingly due dates for filing GSTR-3B and GSTR-1 for the period Oct-Mar 2020 to be notified.
Issuance of circulars for uniformity in application of law across all jurisdictions:
- procedure to claim refund in FORM GST RFD-01A
- eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed;
- clarification regarding supply of Information Technology enabled Services (ITeS services) being made on own account or as intermediary

Rescinding of Circular No.105/24/2019-GST dated 28.06.2019, ab-initio, which was issued in respect of post-sales discount.
Amendments in CGST, UTGST and SGST Act to be made with creation of UT of Jammu and Kashmir and Ladakh.
Integrated refund system with disbursal by single authority to be introduced from 24^th September, 2019.
To link Aadhar with registration of taxpayers under GST and examine the possibility of making Aadhar mandatory for claiming refunds.
In order to tackle the menace of fake invoices and fraudulent refunds, to prescribe reasonable restrictions on passing of credit by risky taxpayers including risky new taxpayers.

The recommendations of the GST Council would be given effect through relevant Circulars/Notifications which alone shall have the force of law.

Source: Finance Ministry Press Release dated 20.09.2019

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