S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;


AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons,  as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.


NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:––


1. Short title.––This Order may be called the Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019.

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.


GST Council decision relating to changes in law and procedure

The 35th GST Council Meeting was held here today under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The GST Council recommended the following changes related to law and procedure:

In order to give ample opportunity to taxpayers as well as the system to adapt, the new return system to be introduced in a phased manner, as described below:

    1. Between July, 2019 to September, 2019, the new return system (FORM GST ANX-1&FORM GST ANX-2 only) to be available for trial for taxpayers. Taxpayers to continue to file FORM GSTR-1&FORM GSTR-3B as at present;
    2. From October, 2019 onwards, FORM GST ANX-1 to be made compulsory. Large taxpayers (having aggregate turnover of more than Rs. 5 crores in previous year) to file FORM GST ANX-1 on monthly basis whereas small taxpayers to file first FORM GST ANX-1 for the quarter October, 2019 to December, 2019 in January, 2020;
    3. For October and November, 2019, large taxpayers to continue to file FORM GSTR-3B on monthly basis and will file first FORM GST RET-01 for December, 2019 in January, 2020. It may be noted that invoices etc. can be uploaded in FORM GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards. FORM GST ANX-2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX-2;
    4. From October, 2019, small taxpayers to stop filing FORM GSTR-3B and to start filing FORM GST PMT-08. They will file their first FORM GST-RET-01 for the quarter October, 2019 to December, 2019 in January, 2020;
    5. From January, 2020 onwards, FORM GSTR-3B to be completely phased out

On account of difficulties being faced by taxpayers in furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C, the due date for furnishing these returns/reconciliation statements to be extended till 31.08.2019

To provide sufficient time to the trade and industry to furnish the declaration in FORM GST ITC-04, relating to job work, the due date for furnishing the said form for the period July, 2017 to June, 2019 to be extended till 31.08.2019

Certain amendments to be carried out in the GST laws to implement the decisions of the GST Council taken in earlier meeting

Rule 138E of the CGST rules, pertaining to blocking of e-way bills on non-filing of returns for two consecutive tax periods, to be brought into effect from 21.08.2019, instead of the earlier notified date of 21.06.2019

Last date for filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, to be extended from 30.04.2019 to 31.07.2019

GST rate reduction on goods:

28% to 18%
Pulleys, transmission shafts and cranks, gear boxes etc., falling under HS Code
Monitors and TVs of upto screen size of 32 inches
Re-treaded or used pneumatic tyres of rubber;
Power banks of lithium ion batteries. Lithium ion batteries are already at 18%. This
will bring parity in GST rate of power bank and lithium ion battery.
Digital cameras and video camera recorders
Video game consoles and other games and sports requisites falling under HS code

28% to 5%
Parts and accessories for the carriages for disabled persons

18% to 12%
Cork roughly squared or debagged
Articles of natural cork
Agglomerated cork

18% to5%
Marble rubble

12% to5%
Natural cork
Walking Stick
Ry ash Blocks

12% to Nil:
Music Books

5% to Nil
Vegetables, (uncooked or cooked by steaming or boiling in water), frozen, branded
and put in a unit container
Vegetable provisionally preserved (for example by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solutions), but unsuitable in that state for
immediate consumption.

GST on solar power generating plant and other renewable energy plants

GST rate of 5% rate has been prescribed on renewable energy devices & parts
for their manufacture (bio gas plant/solar power based devices, solar power
generating system (SGPS) etc) (falling under chapter 84, 85 or 94 of the Tariff].
Other goods or services used in these plants attract applicable GST.

Certain disputes have arisen regarding GST rates where specified goods
attracting 5% GST are supplied along with services of construction etc and other
goods for solar power plant.

To resolve the dispute the Council has recommended that in all such cases, the
70% of the gross value shall be deemed as the value of supply of said goods
attracting 5% rate and the remaining portion (30%) of the aggregate value of
such EPC contract shall be deemed as the value of supply of taxable service
attracting standard GST rate.