20 Dec 2019Posted By: Mudit Handa

38th GST Council Meeting: GST Return Filing Changes

The 38th GST Council meeting that took place on 18th December 2019, was headed by the Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman. The Union Minister of State for Finance & Corporate Affairs Sh. Anurag Thakur and the Finance Ministers of States & UTs were also present. The GST Council has recommended several changes in the GST rates of certain goods & services. Certain commodities have been exempted from GST. Most importantly, several noteworthy changes have been introduced at the 38th GST council meeting with regard to the GST return filing procedure.

Apart from that, various other changes related to law & procedure have also been introduced such as in respect of availing ITC and E-Waybill generation.

Let us understand all these changes in detail.


1. What changes have been introduced in the GST return filing?

The key changes in the GST return filing procedure that has been recommended by 38th GST council meeting are summarized below:

  1. Extension of due date for the annual GST return filing. 
  2. Extension of due date for the GST return filing in case of North-Eastern states
  3. Relaxation in Form GSTR-1
  4. Action against non-filing of GSTR-3B

We shall now understand these changes in detail.

2. What is the due date for annual GST return filing?

The Due date for annual GST return filing in Form GSTR-9 and the reconciliation statement (Audi Report) in Form GSTR-9C for the FY 2017-18 has now been extended to 31st January 2020.

Earlier the Due date was 31st December 2019. Know more.

3. What is the due date for GST return filing for the North-East States?

The Due date of GST return filing for the month of November 2019 to be extended to 31st December 2019 for the taxpayers of J&K and a few other North Eastern States.

4. What Relaxation has been given in the filing of Form GSTR-1?

In case of filing of GSTR-1 return, the late fee has been waived for those taxpayers who have not filed GSTR-1 for the period from July 2017 to November 2019, only if they are filed by 10th October 2020.

5. How will the action be taken against non-filers of GSTR-3B?

In the case of the non-filing of GSTR-3B return, the GST council has recommended a standard operating procedure for all GST tax officers with respect to the action against the non-filers. The penal action shall be taken as per that procedure.

Also know about the 38th GST meeting: GST rate changes.

6. What decision has been taken as regards E-Waybill generation?

GST council has announced that E-waybill generation shall be blocked for those taxpayers who have not filed their FORM GSTR-1 for two consecutive months.

Know more about 

7. What decision has been taken as regards GST ITC?

Following decisions have been taken as regards availing of the GST Input Tax Credit:

  • GST Input tax credit of the recipient in relation to those invoices or debit notes that are not reflected in his GSTR-2A return shall now be restricted to 10% of the ITC available in the invoices/debit notes reflected in his GSTR-2A.
  • This is to check the menace of fake invoices for availing ITC.
  • In this regard, suitable action shall be taken for blocking of the fake GST input tax credit by certain taxpayers.

​Know more about 

These are some of the changes in the GST return filing recommended by the 38th GST council meeting. Besides, the GST Council has also recommended some law amendments that will be introduced in Budget 2020.

Also, read the  


If you need any further assistance with regard to the GST registration process, and GST return filing procedure, please feel free to contact our business advisor at 8881-069-069.

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