GST Council extends the due date for filing Annual Return by August 31, 2019 and other decisions taken in relation to changes in law and procedure

The 35th GST Council Meeting was held here today under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The GST Council recommended the following changes related to law and procedure:

In order to give ample opportunity to taxpayers as well as the system to adapt, the new return system to be introduced in a phased manner, as described below:

  1. Between July 2019 to September 2019, the new return system (FORM GST ANX-1 & FORM GST ANX-2 only) to be available for Trial for taxpayers. Taxpayers to continue to file FORM GSTR-1 FORM GSTR-3B as at present.
  2. From October 2019 onwards, FORM GST ANX-1 to be made compulsory. Large taxpayers (having an aggregate turnover of more than Rs. 5 crores in the previous year) to file FORM GST ANX-1 on a monthly basis whereas small taxpayers to file first FORM GST ANX-1 for the quarter October 2019 to December 2019 in January 2020.
  3. For October and November 2019, large taxpayers to continue to file FORM GSTR-3B on a monthly basis and will file first FORM GST RET-01 for December 2019 in January 2020. It may be noted that invoices etc. can be uploaded in FORM GST ANX-1 on a continuous basis both by large and small taxpayers from October 2019 onwards. FORM GST ANX-2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX-2.
  4. From October 2019, small taxpayers to stop filing FORM GSTR-3B and to start filing FORM GST PMT-08. They will file their first FORM GST-RET-01 for the quarter October 2019 to December 2019 in January 2020, From January 2020 onwards, FORM GSTR-3B to be completely phased out.

On account of difficulties being faced by taxpayers in furnishing the annual returns in FORM GSTR-9FORM GSTR-9A and reconciliation statement in FORM GSTR-9C, the due date for furnishing these returns/reconciliation statements to be extended till August 31, 2019.

To provide sufficient time to the trade and industry to furnish the declaration in FORM GST ITC-04, relating to job work, the due date for furnishing the said form for the period July, 2017 to June, 2019 to be extended till August 31, 2019

Certain amendments to be carried out in the GST laws to implement the decisions of the GST Council taken in earlier meeting:

Rule 138E of the CGST rules, pertaining to blocking of e-way bills on non-filing of returns for two consecutive tax periods, to be brought into effect from August 21, 2019, instead of the earlier notified date of June 21, 2019

The Last date for filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated March 07, 2019, to be extended from April 30, 2019 to July 31, 2019.

The Press Release can be accessed at:

Complete Order for the due date extension of Annual return/reconciliation statements can be accessed at: