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August 17, 2026
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BySteffy A
35th GST Council Meeting dated 21st June 2019: Explained
The 35th GST Council Meeting held on 21st June of 2019 has marked an important step on the compliance of GST all over India by easing return filing burdens, and introducing tech driven reforms. The meeting was chaired by the Finance Minister Mrs Nirmala Sitharaman in New Delhi and focused on procedural relief, system improvements and future GST reforms.
This blog, covers all the insights of the The 35th GST Council Meeting in a structured format for better understanding.
Key Compliance Relief Measures Announced
The 35th GST Council Meeting held on 21st June of 2019 has provided major relief to taxpayers/businesses by extending due dates and easing compliance requirements.
Extension of Due Dates
|
Compliance Form |
Original Due Date |
Revised Due Date |
Applicability |
|
GSTR-9 / GSTR-9A |
30 June 2019 | 31 August 2019 | Annual return FY 2017-18 |
| GSTR-9C | 30 June 2019 | 31 August 2019 |
Reconciliation statement |
|
ITC-04 |
Earlier due date | 31 August 2019 | Job work (Jul 2017–Jun 2019) |
| CMP-02 | 30 April 2019 | 31 July 2019 |
Composition scheme (service providers) |
Blocking of E-Way Bills for Non-Filers
- Rule 138E implementation was deferred
- New effective date: 21 August 2019
- Applicable where returns are not filed for two consecutive tax periods
This ensured businesses had additional time before facing restrictions on generating e-way bills.
Structural and System-Level Reforms
The 35th GST Council Meeting dated 21st June of 2019 also introduced important long-term reforms aimed at improving GST administration.
Introduction of E-Invoicing
- Approved for B2B transactions
- To be implemented in a phased manner
- Initially voluntary, rollout proposed from January 2020
E-invoicing was expected to the reduce tax evasion and automate compliance processes.
New GST Return Filing System
- New GST return system to be implemented phase-wise
- Full implementation will be targeted from 1 January 2020
- Introduction of simplified forms such as Sahaj and Sugam
This reform aimed to simplify the return filing and improve data accuracy.
Aadhaar-Based GST Registration
- Aadhaar authentication introduced for GST registration
- OTP-based verification to simplify the process
This move reduced documentation requirements and improved the ease of doing business.
Policy Decisions and Regulatory Changes
Several policy-level decisions were also taken during the 35th GST Council Meeting dated 21st June 2019.
Extension of National Anti-Profiteering Authority (NAA)
- Tenure extended by 2 years
- Ensures businesses pass tax benefits to consumers
Penalty on Profiteering
- 10% penalty on profiteered amount
- Applicable if dues are not deposited within 30 days
These measures strengthened consumer protection under GST laws.
Sector-Specific Discussions and Decisions
Electric Vehicles (EVs)
- Proposal to reduce GST rates on EVs and chargers
- Matter referred to the Fitment Committee for detailed review
Lottery Taxation
- No final decision taken
- Legal opinion from the Attorney General sought
These discussions indicate the Council’s focus on rationalizing GST rates across sectors.
GST Appellate Tribunal (GSTAT) Developments
- Decision on State and Area Benches of GSTAT
- Common bench proposed for smaller states like: Sikkim, Nagaland, Manipur, Arunachal Pradesh
This step aimed to improve dispute resolution under GST.
Summary Table of Major Decisions
|
Category |
Key Decision |
|
Compliance Relief |
Due dates extended for GSTR-9, 9A, 9C, ITC-04 |
| System Reform |
E-invoicing & new return system introduced |
|
Registration |
Aadhaar-based GST registration |
| Enforcement |
10% penalty on profiteering |
|
Administration |
NAA tenure extended |
| Logistics |
E-way bill blocking deferred |
|
Tribunal |
GSTAT benches finalized |
How These Changes Impact Taxpayers
The 35th GST Council Meeting held on June 21, 2019 basically improved the compliance and made it easier by:
- Giving extra time for return filing.
- Introduced various tech-driven systems such as e-invoicing.
- Simplified the registration procedure
- Strengthened various provisions for anti-profiteering.
Overall, the meeting provided a balanced compliance relief with stronger regulatory insight.
Why Staying Updated Matters?
GST legislation is subject to frequent changes, and decisions made during the 35th GST council meeting dated 21st June 2019 have a huge impact on tax liabilities, business operations and compliance deadlines. Staying updated with the recent changes prevents the businesses from greater loss.
Need Help with GST Compliance?
Maintaining GST compliance can be challenging, especially while focusing on business growth. if you focus solely on the company’s growth. To make you feel relieved and stress free Ebizfiling assist you with GST registration, return file, and continuing GST compliance services.
Conclusion
The 35th GST council meeting was a milestone in strengthening India’s GST framework which took place on 21st June 2019. The council aimed to establish a more efficient and transparent tax system through technological advancements and stricter enforcement measures and with a mix of compliance relief.
So, businesses must align these updates and leverage the benefits introduced to these reforms.
Suggested Reads:
Frequently Asked Questions
1. What were the key compliance decisions announced in the 35th GST Council Meeting?
The Council approved several compliance relief measures, including extending the due dates for GSTR-9, GSTR-9A, GSTR-9C, ITC-04, and CMP-02. It also deferred the implementation of Rule 138E relating to the blocking of e-way bill generation for specified non-filers until 21 August 2019.
2. What is Rule 138E under the CGST Rules, and why was its implementation deferred?
Rule 138E of the CGST Rules, 2017 restricts taxpayers from generating e-way bills if they fail to furnish the prescribed GST returns for two consecutive tax periods. Its implementation was deferred to provide taxpayers with additional time to regularize pending return filings before the restriction became effective.
3. How does Aadhaar authentication improve the GST registration process?
Aadhaar-based authentication enables OTP-based identity verification during GST registration, reducing manual document verification, minimizing the risk of fake registrations, and expediting the registration process for eligible applicants.
4. What was the objective behind introducing the new GST return filing system?
The proposed return filing system aimed to simplify GST compliance through user-friendly return formats such as Sahaj and Sugam, improve invoice matching, reduce filing errors, and facilitate faster input tax credit reconciliation.
5. What was the proposed scope of e-invoicing under GST?
E-invoicing was approved for B2B transactions in a phased manner to standardize invoice reporting, automate data flow to GST returns, reduce tax evasion, and improve the accuracy of return filing and input tax credit claims.
6. What is the purpose of Form GSTR-9C under the GST framework?
For the relevant period, Form GSTR-9C served as a reconciliation statement between the annual GST return and the prescribed financial records.
7. What action can be taken against businesses that do not pass on GST benefits to consumers?
Businesses found indulging in profiteering may be directed to pass on the benefit of tax reduction or input tax credit to consumers. If the profiteered amount is not deposited within the prescribed period, a penalty of 10% of the profiteered amount may be imposed in accordance with the applicable provisions.
8. How do extensions of GST return due dates benefit taxpayers?
Extensions provide taxpayers with additional time to reconcile records, prepare accurate returns, reduce the likelihood of filing errors, and improve overall GST compliance while avoiding late fees and procedural difficulties.
9. How can Ebizfiling assist businesses with GST registration and ongoing compliance?
Ebizfiling provides end-to-end assistance with GST registration, amendments, return filing, compliance tracking, notice handling, and advisory services, helping businesses meet statutory obligations accurately and on time.
10. Can Ebizfiling help businesses with annual GST return filing and reconciliation?
Yes. Ebizfiling assists businesses in preparing and filing annual GST returns, reconciling GST data with financial records, reviewing compliance requirements, and ensuring timely filings in accordance with applicable GST laws and notifications.
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