{"id":711,"date":"2019-12-19T07:47:58","date_gmt":"2019-12-19T07:47:58","guid":{"rendered":"https:\/\/etaxcorporate.com\/Blog\/?p=711"},"modified":"2019-12-19T07:51:01","modified_gmt":"2019-12-19T07:51:01","slug":"key-recommendation-of-38th-gst-council-meeting","status":"publish","type":"post","link":"https:\/\/etaxcorporate.com\/Blog\/key-recommendation-of-38th-gst-council-meeting\/","title":{"rendered":"Key Recommendation of 38th GST Council Meeting."},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"869\" height=\"410\" src=\"https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV.png\" alt=\"\" class=\"wp-image-713\" srcset=\"https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV.png 869w, https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV-600x283.png 600w, https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV-300x142.png 300w, https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV-768x362.png 768w, https:\/\/etaxcorporate.com\/Blog\/wp-content\/uploads\/2019\/12\/EMELH__UUAMHHLV-400x189.png 400w\" sizes=\"auto, (max-width: 869px) 100vw, 869px\" \/><figcaption>38th GST Council Meeting <\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Key Recommedation on 38th GST Council Meeting  :<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li>GST Annual Return (Form GSTR-9) & GST Audit Return (Form GSTR-9C)  filing due date further extended to 31st January\u2019 2020.<\/li><li>Late Fee will be charged in case of  Late filing of GSTR-1 from December Month Return.<\/li><li>E-way Bill will be blocked in case of non-filing of  Two Month\u2019s Form GSTR-1 Return.<\/li><li>ITC not Reflected in GSTR-2A, then not more than 10% Eligible ITC will be claimed for ITC Reflected in Form GSTR-2A.<\/li><li> Grievance Redressal Committees (GRC) will be constituted at Zonal\/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders.<\/li><li> Single rate of\u00a0GST @ 28% on both State run and State authorized lottery. This change shall become effective from\u00a01st March, 2020. <\/li><li> GST rate on Woven and Non-Woven Bags and sacks of polyethylene or polypropylene strip will increase from 12 % to 18%. Applicable from 1st January 2020.<\/li><li> Exempt upfront amount payable for long term lease of industrial\/ financial infrastructure plots by an entity having\u00a0<strong>20%<\/strong>\u00a0or more ownership of Central or State Government, Applicable from 1st January\u2019 2020.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Key Recommedation on 38th GST Council Meeting : GST Annual Return (Form GSTR-9) &#038; GST Audit Return (Form GSTR-9C) filing<span class=\"read-more\">[&hellip;]<\/span><\/p>\n","protected":false},"author":1,"featured_media":713,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,39],"tags":[],"class_list":["post-711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/posts\/711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/comments?post=711"}],"version-history":[{"count":2,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/posts\/711\/revisions"}],"predecessor-version":[{"id":715,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/posts\/711\/revisions\/715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/media\/713"}],"wp:attachment":[{"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/media?parent=711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/categories?post=711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/etaxcorporate.com\/Blog\/wp-json\/wp\/v2\/tags?post=711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}