38th GST Council Meeting: Grievance Redressal Committees to be set up at Zonal /State Level


Biznextindia: With GST related grievances are increasing, The GST Council on Wednesday decided to constitute Grievance Redressal Committees (GRC) at Zonal/State level. The GRCs will have representation of both CGST and SGST officers. It will also have representatives of trade and industry and other GST stakeholders like GST practitioners and GSTN. These committees will address grievances of specific/ general nature of taxpayers at the Zonal/ State level.


The other decisions taken at the GST Council meeting are

  • Due date for annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020.
  • Following measures would be taken to improve filing of FORM GSTR-1:
  1. waiver of late fee to be given to all taxpayers in respect of all pending FORM GSTR-1from July 2017 to November 2019, if the same are filed by 10.01.2020.
  2. ii) E-way Bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked.
  • Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 per cent of the eligible credit available in respect of invoices or debit notes reflected in his FORM GSTR-2A.
  • To check the menace of fake invoices, suitable action to be taken for blocking of fraudulently availed input tax credit in certain situations.
  • A Standard Operating Procedure for tax officers would be issued in respect of action to be taken in cases of non-filing of FORM GSTR 3B returns.
  • Due date of filing GST returns for the month of November, 2019 to be extended in respect of a few North Eastern States.
  • The Council also approved various law amendments which will be introduced in Budget 2020.
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