{"id":2002,"date":"2019-09-27T11:18:00","date_gmt":"2019-09-27T05:48:00","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2002"},"modified":"2019-09-27T11:29:27","modified_gmt":"2019-09-27T05:59:27","slug":"37th-gst-council-meeting","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/","title":{"rendered":"Decisions taken at 37th GST Council Meeting"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">GST Council had its 37th Meeting on 20th September 2019. In this meeting several decisions and recommendations made to make GST more simplified for the registered person. These decisions include relaxations in annual return filing for the small taxable person, Revision of GST rate, changes to composition scheme, new GST exemptions introduced and some clarifications. In this article we will discuss all the major decisions which are as follows:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2014 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/37th-GST-council-meeting.png\" alt=\"37th GST council meeting\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/37th-GST-council-meeting.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/37th-GST-council-meeting-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/37th-GST-council-meeting-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#1_Waiver_of_Annual_return_for_Composition_Taxpayers_in_GSTR-9A_for_FY_2017-18_FY_2018-19\" title=\"1. Waiver of Annual return for Composition Taxpayers in GSTR-9A for FY 2017-18 &amp; FY 2018-19\">1. Waiver of Annual return for Composition Taxpayers in GSTR-9A for FY 2017-18 &amp; FY 2018-19<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#2_GSTR-9_for_small_taxpayers_now_not_compulsory_for_FY_2017-18_FY_2018-19\" title=\"2. GSTR-9 for small taxpayers now not compulsory for FY 2017-18 &amp; FY 2018-19\">2. GSTR-9 for small taxpayers now not compulsory for FY 2017-18 &amp; FY 2018-19<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#3_New_GST_Returns_Deferred_to_April_2020\" title=\"3. New GST Returns Deferred to April 2020\">3. New GST Returns Deferred to April 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#4_Restrictions_on_ITC_claim_in_GSTR-3B\" title=\"4. Restrictions on ITC claim in GSTR-3B\">4. Restrictions on ITC claim in GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#5_Circular_on_Post_Sale_Discount_Withdrawn\" title=\"5. Circular on Post Sale Discount Withdrawn\">5. Circular on Post Sale Discount Withdrawn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#GST_Exemptions_announced\" title=\"GST Exemptions announced\">GST Exemptions announced<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#Changes_in_GST_Rates\" title=\"Changes in GST Rates:\">Changes in GST Rates:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Waiver_of_Annual_return_for_Composition_Taxpayers_in_GSTR-9A_for_FY_2017-18_FY_2018-19\"><\/span><b>1. Waiver of Annual return for Composition Taxpayers in GSTR-9A for FY 2017-18 &amp; FY 2018-19<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 44 read with rule 80 of CGST Rules, the person opted for Composition scheme shall have to file its annual return in form GSTR-9A. In the meeting, there is an exemption has been provided to all those composition suppliers from the <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">filing of annual return<\/a> in form GSTR-9A for the financial year 2017-18 and 2018-19. It might be possible that this return will be totally vanished since now form GSTR-4 is being used for checking the annual declaration of turnover and tax details.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_GSTR-9_for_small_taxpayers_now_not_compulsory_for_FY_2017-18_FY_2018-19\"><\/span><b>2. GSTR-9 for small taxpayers now not compulsory for FY 2017-18 &amp; FY 2018-19<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Those taxable persons whose annual turnover is up to Rs.2 crore in FY 2017-18 or FY 2018-19, may choose to not file <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">GSTR-9<\/a>, from the date to be notified by CBIC. However, if their annual turnover exceeds Rs.2 Crore then they have to file the annual turnover up to 31st December of the following year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the meeting, GST Council has decided to review the form GSTR-9, 9A, and 9C return. However, they must continue to file annual returns for FY 2019-2020 onwards.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_New_GST_Returns_Deferred_to_April_2020\"><\/span><b>3. New GST Returns Deferred to April 2020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the 31st Council meeting, the new returns have been introduced which would be applicable from October 2019. However such new GST return system is being postponed till March 2020 and for now, these new returns shall be applicable from April 2020. Since the application of these new returns in the middle of the year became the hurdle for many taxpayers hence this decision is being appreciated by the taxpayers. Taxpayers can begin on a fresh note from a new financial year. This deferment is done for all kinds of the assessee.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Restrictions_on_ITC_claim_in_GSTR-3B\"><\/span><b>4. Restrictions on ITC claim in GSTR-3B<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It was noticed that the suppliers were not filing their <a href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/\">GST returns<\/a> on time and there was a delay in collecting the GST, Hence to get the information of outward supplies by taxpayers on time, the GST Council made a recommendation that input tax credit will be restricted for the recipients if the suppliers have not filed the details of outward supplies in GSTR-1 on time.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Circular_on_Post_Sale_Discount_Withdrawn\"><\/span><b>5. Circular on Post Sale Discount Withdrawn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the Circular number 105, dated 28 June 2019, CBIC has made a clarification\u00a0 that the post-sale discount for promotional activities by the supplier or secondary discounts shall not be available to the taxable person<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The circular clarifies that it does not matter whether such post-sale discount has been included in the value of supply or not and whether<a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\"> Input Tax Credit<\/a> is being reversed at the time of issuing a credit note or not in certain specified cases.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">The GST Council recommended revoking of the circular number 105 with retrospective is effective from the beginning (ab-initio).\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_Exemptions_announced\"><\/span><b>GST Exemptions announced<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per Notification number 12\/2017, the council has made certain additions and certain changes in the current exemption, which are as follows:<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">There was already an exemption provided to the supply of goods or services in relation to FIFA and now it has been specified for individuals for the Under-17 Women\u2019s Football World Cup in India<\/span><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply to the Food and Agriculture Organisation (FAO) for the projects as specified.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Up to the year 2024, Imports of certain defense goods which are not made in India.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Import of silver or platinum by Diamond India Ltd and the supply of silver or platinum by specified agencies to exporters for the purpose of export of jewelry.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Storage or warehousing services for cereals, fruits, nuts and vegetables, spices, copra, sugarcane, raw vegetable fibers such as cotton, flax, jute, etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee, and tea.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Life insurance services provided or agreed to be provided by the Central Armed Paramilitary Forces (under Ministry of Home Affairs).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Intermediary services provided to a supplier of goods or recipient of goods when both the supplier and recipient are located outside the taxable territory.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Those farmers who have applied for BANGLA SHASYA BIMA (BSB) crop insurance scheme of the West Bengal Government, such services shall be exempted.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-annual-packages\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2016 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-Annual-GST-Return.png\" alt=\"\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-Annual-GST-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-Annual-GST-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-Annual-GST-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Changes_in_GST_Rates\"><\/span><b>Changes in GST Rates:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the meeting, the rates in some sector have also been changed which are:<\/span><\/p>\n<ul>\n<li><strong>Hospitality and Tourism<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>S.No.<\/b><\/td>\n<td><b>Tariff Rates<\/b><\/td>\n<td><b>GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">less than Rs.1000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No GST charges<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">between Rs.1001 to Rs.7500<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">above Rs.7500<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>Catering\u00a0<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>S. No.<\/b><\/td>\n<td><b>Catering Services<\/b><\/td>\n<td><b>Tariff Rates<\/b><\/td>\n<td><b>GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">within the premises<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Daily tariff rate of Rs.7501<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18% with ITC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5% without ITC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">other than on the premises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Daily tariff rate of Rs.7501<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18% with ITC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>Job Work Services<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>S. No.<\/b><\/td>\n<td><b>Job Work Services related to<\/b><\/td>\n<td><b>GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">diamonds<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.5% (from 5%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">engineering industry (except bus bodybuilding)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12% (from 18%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>GST Council had its 37th Meeting on 20th September 2019. In this meeting several decisions and recommendations made to make &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Decisions taken at 37th GST Council Meeting\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/37th-gst-council-meeting\/#more-2002\">Read more<span class=\"screen-reader-text\">Decisions taken at 37th GST Council Meeting<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Decision taken in 37th GST Council Meeting AKT Associates<\/title>\n<meta name=\"description\" content=\"GST Council had its 37th Meeting on 20th September 2019. 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