27 Jul 2019Posted By: Mudit Handa

Key Highlights of 36th GST Council Meeting

The 36th GST Council meeting has taken place in New Delhi. Several noteworthy decisions have been taken by the GST council in this meeting such as GST rate cuts and GST return filing system. In the 35th Meeting that took place on 21st June 2019, GST Council had taken many noteworthy decisions regarding GST compliance. Very importantly, the New GST return filing model was approved in the previous meeting. 

Unlike the previous meeting, the 36th GST council meeting has approved certain decisions that were proposed during the Union Budget 2019

These decisions are in relation to-

  • GST composition scheme, 
  • GST rate cuts, 
  • New GST Return filing for those having GST registration in composition scheme.

1. Which goods have witnessed GST rate cuts?

Here is the list of those goods and services on which the GST rate has been reduced:

  • The GST rate on electric vehicles is reduced from 12% to 5%.
  • The GST rate on the battery charger and the charging stations for all Electric vehicles shall be reduced from 18% to 5%.
  • Services of the electric buses run by local authorities that have a seating capacity of 12 passengers or more, shall be exempt from GST.

Hence we see, GST council has worked on environmental conservation drive during this meeting.

2. When will these GST rate cuts be implemented?

These GST rate reduction shall be made effective from 1st August 2019.

3. What decision has been taken for GST composition dealers?

GST council has extended due date for filing of intimation for opting GST registration under composition scheme, in FORM GST CMP-02.

The due date is extended from 31st July 2019 to 30th September 2019.

4. What decision is taken in New GST Return filing for composition dealers?

Recently, the GST council had notified that a new GST return GST CMP-08 will be brought for those having GST registration under the Composition scheme. GST CMP-08 shall replace the current GSTR-4

The due date for filing FORM GST CMP-08 for the quarter of April 2019 to June 2019 is extended from 31st July 2019 to 31st August 2019.

5. What was the earlier due date of GST CMP-08?

Earlier, the Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for the GST Return filing in FORM GST CMP-08 from 18th July 2019 to 31st July 2019.

Now, the due date for filing GST CMP-08 is further extended from 31st July 2019 to 31st August 2019.


Also, read the 

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