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Arnold Thomas

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Published on: Jun 24, 2026

35th GST Council Meeting

The newly appointed Finance Minister, Nirmala Sitharaman, headed her first GST council meeting on 21st June 2019 at New Delhi. Key highlights of the 35th GST council meeting is summarized hereunder:

Amendment in GST registration procedure

GST registration procedure is going to be eased up by adding the Aadhaar card as proof for obtaining GST registration. Once Aadhaar card is submitted no other documents would be required as proof and authentication can also be done using Aadhaar OTP.

Extension of various due dates

    • The due date for filing of an annual return in Form GSTR-9, Form GSTR-9A and Form GSTR-9C has been extended by two months.
    • The due date for filing of ITC-04 for the period July 2017 to June 2019 has been extended till 31st August 2019.
    • The due date for filing of CMP-02 for opting for composition scheme for service providers as per notification 2/2019-Central Tax (Rate) has been extended till 31st July 2019.

Tenure of National Anti-profiteering extended

In order to deal with all the pending cases, the tenure of National Anti-profiteering has been extended by two years. The tenure of National Anti-profiteering was due on 30th November 2019 however now the same has been extended till 30th November 2021.

E-invoicing

The taxpayers with the turnover of more than INR 50 crores are required to generate e-invoice on the GST portal for B2B sales. E-invoicing through GST portal will be implemented from 1st January 2020.

Penalty for delay in depositing the profiteered amount

GST council has approved levy up to 10% penalty of the profiteered amount on the taxpayer for not passing on the benefits of reduction of GST rates.

E-tickets mandatory for multiplexes

The multiplexes are mandatorily required to issue e-tickets.

Blocking of the generation of E-way bill vis-Ć -vis non-filing of GST return

The implementation of the law of blocking of the generation of e-way bill in case of non-filing of GST returns for two consecutive periods has been extended till 21st August 2019.

  • New GST returns filing procedure would be fully made effective from 1st January 2020.
  • GST council recommendations on following GST Rate related changes and valuationā€“

Electric Vehicles

The GST council has recommended GST rate cuts on electric vehicles, chargers and hiring of electric vehicles to be examined by the Fitment Committee and to be brought before the GST council in the next meeting.

Currently, the applicable GST rates for electric vehicles is 12%, whereas GST rates for electric charges is 28%.

Solar power generating system and wind turbines

The GST council has directed the issue with regard to valuation of goods and services in a solar power generating system and wind turbine to be examined by the Fitment Committee and to be brought before the GST council in the next meeting.

Lottery

Group of Ministers has already submitted their report to the GST council on Lottery; however, the GST council has recommended that certain issues relating to the taxation of the lottery would require a legal opinion of Learned Attorney General.

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Frequently Asked Questions

Common questions about 35th GST Council Meeting Highlights.

Answer: Allowing Aadhaar card as proof for GST registration is a significant move to ease the registration process. By submitting the Aadhaar card, no other documents would be required, and authentication can also be done using Aadhaar OTP, making the process simpler and more efficient.
Answer: The due date for filing annual returns in Form GSTR-9, Form GSTR-9A, and Form GSTR-9C has been extended by two months. The due date for filing ITC-04 for the period July 2017 to June 2019 has been extended till 31st August 2019, and the due date for filing CMP-02 for opting for the composition scheme for service providers has been extended till 31st July 2019.
Answer: The tenure of the National Anti-profiteering Authority has been extended by two years, till 30th November 2021, to deal with all the pending cases. The initial tenure of the authority was due to end on 30th November 2019.
Answer: The introduction of e-invoicing is a significant move towards digitization and streamlining the GST process. Taxpayers with a turnover of more than INR 50 crores will be required to generate e-invoices on the GST portal for B2B sales, effective from 1st January 2020.
Answer: The GST Council has approved a penalty of up to 10% of the profiteered amount on taxpayers for not passing on the benefits of GST rate reductions to customers.
Answer: The GST Council has made it mandatory for multiplexes to issue e-tickets, which is a move towards digitization and better tracking of transactions for tax purposes.
Answer: The implementation of the law of blocking the generation of e-way bills in case of non-filing of GST returns for two consecutive periods has been extended till 21st August 2019.
Answer: The new GST returns filing procedure will be fully made effective from 1st January 2020, as announced in the 35th GST Council Meeting.
Answer: The GST Council has recommended that the Fitment Committee examine the GST rate cuts on electric vehicles, chargers, and hiring of electric vehicles, as well as the valuation of goods and services in solar power generating systems and wind turbines, and present their findings in the next meeting.
Answer: While the Group of Ministers has submitted their report on the taxation of lotteries to the GST Council, the Council has recommended that certain issues related to the taxation of lotteries would require a legal opinion from the Learned Attorney General.