26 May 2019Posted By: Mudit Handa

5 Possible Changes in GST after Election 2019

India has recently witnessed a grand event, i.e. Lok Sabha Election 2019. The landslide victory of the ruling NDA alliance and the comeback of the Modi Government has enthralled the whole nation.

We all know that it was this ruling government that had brought the GST Law in 2017. So far, the GST regime has successfully enhanced the Indian economy and has helped the businessmen having GST registration to a great extent.

With the return of NDA Government, it's worth knowing, what are those noteworthy changes in GST that are likely to occur in the coming days.


#1. Exporters to get automatic GST refund

The first big news is that the exporters of goods & services, as well as the suppliers in SEZ units, shall probably get the GST refunds automatically from June 2019, as promised by the ruling government.

The revenue department has decided to bring a transparent audit of GST refund claims and their faster settlement.

Broadly, every person who has GST registration and has made a GST refund claim on account of 'zero-rated' supplies can opt of one of these-

  • Either he can export without IGST liability by LUT registration and signing LUT. In that, he may claim the refund of accumulated Input Tax Credit (ITC). Or
  • He can also do export after paying IGST and claiming the refund thereof.

In both cases, the government shall probably automate the refund process.


#2. QR code-based digital payment in all shops

Another great news is that a QR code-based online payment option through UPI shall probably be made mandatory at all the shops.

In this way, the consumers would be easily able to opt for this digital mode of payment.

  • The consumers, as well as shopkeepers, would then become eligible for the GST benefits. The Shopkeepers would be able to get Input Tax Credit.
  • This measure is for promoting digital payment throughout the nation.
  • Moreover, this would prevent the GST evasion and would boost GST revenue.
  • The details of the digital payment mechanism are currently being worked out at the central level in collaboration with National Payments Corporation of India (NPCI).


#3. Simplified GST Return filing mechanism.

The GST Council had already notified in its 28th meeting that a new GST return filing procedure would be made effective. This would consist of 3 basic kinds of GST returns:-

  1. Normal: GST Ret-1

  2. Sahaj: GST Ret-2 and

  3. Sugam: GST Ret-3

The new GST return filing model was effective from 1st April 2019 as a pilot project. This mechanism shall now be made mandatory all over India with effect from 1st July 2019.

Know in detail about the 


#4. Reverse charge on inputs for Real estate construction.

As per the new regulations, a promoter of a real estate project shall procure at least 80% of the value of input services, from suppliers having GST registration.

The promoter shall now pay GST on the reverse charge basis on all such input services.


#5. B2B invoices through the Government portal

The Government shall likely make it mandatory that all GST invoices for B2B sales of firms with turnover above a specific threshold limit to be generated on government portal by September 2019.

The aim behind this is to prevent fake GST invoices and GST evasion.

However, you can easily and accurately raise the GST Tax Invoice through the InstaBill Software.



If you need any help regarding GST registration, or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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