Notifications for 31st GST Council Meeting

The 31st GST Council Meeting was held at New Delhi on 22nd December 2018. In the GST Council Meeting, various important decisions pertaining to GST return filing and GST rates were undertaken.  Effects of decision taken through Notifications has come up. Please go through as below for all the relevant notifications;

Particulars Description Instruction
Extension of due dates for filing GST Annual Returns:

  • GSTR-9 (Annual Return for regular taxpayer)
  • GSTR-9A (Annual Return for Composition Dealer)
  • GSTR-9C (Audit Report for taxpayers having aggregate turnover exceeding INR 2 crore)
For F.Y. 2017-18 due date extended till 30th June 2019 For relevant Order No. 03/2018 Click Here.
GST ITC 04 (Details of goods dispatched/ received to/ from job worker or sent from one job worker to another) Due date for the period July 2017 to December 2018 has been extended till 31st March 2019 For relevant Notification No. 78/2018 Click Here.
Changes in Annual Return (GSTR-9 and GSTR-9A) and Reconciliation Statement  (GSTR-9C) Forms GSTR 9, GSTR 9A and GSTR 9C has been revised For relevant Notification No. 74/2018 Click Here.
GSTR-8 (Return for ecommerce operator Due date for the period October 2018 to December 2018 has been extended till 31st January 2019 For relevant Order No. 04/2018 Click Here.
Claim of GST Input Tax Credit (ITC) related to FY 2017-18 ITC of FY 2017-18 available in GSTR-2A can be claimed up to due date of furnishing of the return for the month of March 2019 For relevant Order No. 02/2018 Click Here.
Late fee for filing of GST Returns Late fees for filing of GST Returns (GSTR-1, GSTR-3B and GSTR-4) have been waived for all taxpayers for the months / quarters from July 2017 to September 2018 provided the Returns has been filed between the period 22nd December 2018 to 31st March 2019. For relevant Notification No. 75/2018 Click Here.

For relevant Notification No. 76/2018 Click Here.

For relevant Notification No. 77/2018 Click Here.

Restrictions on generating E-way bill A person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall not be allowed to generate E-way bill in respect of person (supplier or recipient), who have not filed returns for two consecutive tax periods/
For relevant Notification No. 74/2018 Click Here.
Certain additional services has been specified on which tax is payable under RCM Services specified as follows:
 Services provided by business facilitator to a banking company
 Services provided by agent of business correspondent to the business correspondent
 Security services provided by person (other than body corporate) to a registered person (located in taxable territory) subject to certain exceptions
For relevant Notification No. 29/2018 Click Here.
GST rates on goods / services have been notified as recommended by GST Council The Government has changed / amended GST rates on goods / services or exempted goods / services as recommended by the GST Council Notification no. 24/2018

Notification no. 27/2018

Notification no. 25/2018

Notification no. 28/2018

Written and Compiled by CA Manoj Chaubey








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