FM chairs 35th GST Council meeting in Delhi

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  1. The 35th Goods and Services tax(GST) Council Meeting was held on 21 June 2019 at New Delhi.
  2. The GST council has extended the tenure of the anti-profiteering authority by two years and has also imposed a penalty of up to 10% on businesses not passing on benefits of rate cuts to consumers.
  3. The Council took a decision regarding the location of the State and the Area Benches for the Goods and Services Tax Appellate Tribunal (GSTAT) for various States and Union Territories with legislature.It has been decided to have a common State Bench for the States of Sikkim, Nagaland, Manipur and Arunachal Pradesh.
  4. The Council has also decided to use Aadhaar as the identity and address proof required for registration for GST. No other documents will be required and authentication can be done using a one time password.
  5. The Council decided to introduce electronic invoicing system in a phase-wise manner for business-to-business transactions.
  6. E-invoicing would help taxpayers in backward integration and automation of tax relevant processes.It would also help tax authorities in combating the menace of tax evasion.
  7. Further,the council deliberated on the reduction of the tax slab on electric vehicles to 5% from 12%,it could not reach the conclusion.The matter of GST rate cuts for the electric vehicles was sent to the Fitment Committee for further consideration.

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