CA Sugandh Jain Parmar

Updated on March 24th, 2023

On 18th December, 2019, Wednesday, 38th GST Council Meeting was held in New Delhi under the chairmanship of our Hon’ble Union Finance Minister Nirmala Sitharaman.  

Some major decisions were taken in the Council meeting that shall affect the business were as follows –

File GSTR-9 in 10 Minutes |Watch video for step by step process

38th GST Council Meeting: Key Takeaways

input tax credit

1. Due Date for GSTR 9 and GSTR 9C extended

The GST Council has once again extended due date for filing GSTR 9 and GSTR 9C for FY 2017-18 to 31st January, 2020. This due date has been extended after taking into view that the new offline utility tool with recent updates will be made available on 21st December, 2019.

2. Provisional ITC claim restricted to 10%

As per Notification No – 49/2019, provisional Input Tax Credit claim was restricted to 20% of ITC available as per GSTR 2A. In this Council, this provisional claim was further restricted to 10% of ITC available as per GSTR 2A. This decision will create additional burden on the businesses, thereby, reconciling purchases with GSTR 2A data and follow-up with the suppliers becomes mandatory

3. GSTR 1 Late Fees

Late fees for GSTR 1 for the period July 2017 to November, 2019 has been waived off through an amnesty scheme if such returns are filed before 10th January, 2019. Where GSTR-1 for the period July 2017 to November,2019 is filed after 10th January, 2020 late fees shall be payable.

4. Blocking of E-way Bill

Earlier, e-way bill generation was blocked if GSTR 3B was not filed for consecutive two tax periods. However, it has now been decided in the Council that even if GSTR 1 is not filed for two consecutive tax periods then e-way bill generation shall be blocked. With the introduction of this rule, the Council not only mandates GSTR 3B filing but also GSTR 1 filing.

5. Extension of Due date for North Eastern States

Due dates for filing GST returns for the month of November, 2019 has been extended for certain North Eastern States.

Sr. No


Revised GST Rates

Earlier GST Rate

Applicability Date


Lotteries – State-owned and State authorised


State-owned – 12% 
State authorised – 28%

1st January, 2020


HSN Code – 3923 / 6305 - Bags (woven and non-woven bags and sacks of polythene or polypropylene strips or the like , whether or not laminated, of a kind used for packing of goods including FIBC)



1st January, 2020


Long-term lease of an industrial or financial infrastructure plots – Where Central or State Government holds 20% or more shares in developer’s capital


Earlier share – 50% or more shares

1st January, 2020

Other Important Decisions

1. Grievance Redressal Committee

Grievance Redressal Committee (GSC) shall be constituted at Zonal/ State level that will include all stakeholders’ representatives to address grievances of specific and general nature of taxpayers at the Zonal / State level

2. Standard Operating Procedure (SOP)

A SOP shall be issued for all tax officers regarding actions to be taken in case GSTR 3B is not filed by the taxpayer.

3. Amendment of law 

The Council has approved various law amendments that shall be approved in Budget 2020.


Certain decisions in this Council meeting were taken with the view of increasing revenue from GST for the Government as the GST collection has been dwindling for the past few months.

CA Sugandh Jain Parmar

About the author

CA Sugandh Jain Parmar is a practicing Chartered Accountant with an experience of over 4 years.

Having associated with one of the Big 4 audit firms in India for 2 years, she has knowledge on internal audit and internal financial controls.

Currently, her domain specialization includes providing GST consultancy and advisory services.

Her articles focus on balancing information and in-depth information on GST related topics.

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