Summary of Points Finalized in the Meeting

1. Guidelines on Data Sharing with CAG

The Council deliberated on guidelines for sharing GST data with the Comptroller and Auditor General (CAG).
It was decided that while the format of audit reports was noted, the audit approach and data-sharing methodology would be referred to the Law Committee for further examination and recommendations.
35th GSTC Minutes, page 7

2. Deemed Ratification of Notifications, Circulars, and Orders

The Council approved deemed ratification of all Notifications, Circulars, and Orders issued by the Central Government between 12th March 2019 and 11th June 2019 under the CGST, IGST, and UTGST Acts.
Equivalent State notifications were also deemed ratified.
35th GSTC Minutes, page 8

3. Decisions of the GST Implementation Committee (GIC)

The Council noted the decisions taken by the GST Implementation Committee (GIC) between 18th March and 10th May 2019.
These included operational matters related to GSTN functionalities and compliance management.
35th GSTC Minutes, page 8

4. Review of Revenue Position

The Council reviewed revenue trends for 2017–18, 2018–19, and April–May 2019.
Several States raised concerns over delayed IGST settlement and pending compensation amounts.
Tamil Nadu specifically requested early release of pending IGST funds (₹4,459 crore) and compensation dues (₹386 crore).
The Council took note of the matter for further action by the Department of Revenue.
35th GSTC Minutes, page 9

5. Amendments in GST Laws

Key legislative changes were approved:

Aadhaar Authentication: Linking Aadhaar with GST registration approved to curb fake registrations.

Anti-profiteering Penalty: In-principle approval to levy a 10% penalty on profiteered amount, subject to Law Ministry vetting.

Extension of NAA Tenure: Tenure of National Anti-Profiteering Authority (NAA) extended by two years beyond November 2019.

Interest Calculation: Interest under Section 50 to be charged only on net tax liability, prospectively.

Law Committee Tasks:

Examine if State members of NAA could be of Additional Commissioner rank.

Consider graded interest rates for delayed payment.
35th GSTC Minutes, pages 10–14

6. Updates from Law Committee

The Council approved the following actions:

Constitution of a Committee of Officers (from Bihar, Haryana, Odisha, and Uttar Pradesh) to design a special composition scheme for sand mining, brick kilns, menthol, and stone crushing sectors.

Law Committee to re-examine the proposal for e-Way Bill for gold and consider encrypted e-Way Bill system in consultation with GSTN.
35th GSTC Minutes, page 15

7. e-Ticketing for Cinema Tickets

The Council approved mandatory e-ticketing for multiplex cinemas, with optional implementation for single-screen theatres.
Rule 54(4A) and Rule 46(c) of the CGST Rules to be amended accordingly.
35th GSTC Minutes, page 16

8. New GST Return System

The Council approved the transition plan and timeline for rollout of the new return system, as proposed by GSTN.
35th GSTC Minutes, page 17

9. Annual Return Filing Extension

The Council extended the due date for GSTR-9, GSTR-9A, and GSTR-9C filing for FY 2017–18 to 31st August 2019.
Calls to waive GSTR-9C were not accepted.
35th GSTC Minutes, page 18

10. Extension for Form ITC-04

Due date for Form ITC-04 (job work declaration) for the period July 2017–June 2019 extended to 31st August 2019.
Waiver for FY 2017–18 to be examined separately by the Law Committee.
35th GSTC Minutes, page 19

11. Electronic Invoicing System

The Council approved the introduction of an e-invoicing system to streamline compliance and data integration with GST returns.
35th GSTC Minutes, page 27

12. Anti-Profiteering Authority and SOP

The Council approved:

Quarterly report of NAA (Jan–Mar 2019).

SOP for Anti-Profiteering investigations.

Extension of NAA tenure (as above).
35th GSTC Minutes, page 30

13. RFID Data Utilisation

Approved use of RFID data for strengthening the E-way Bill system and compliance monitoring.
35th GSTC Minutes, page 32

14. Creation of GST Appellate Tribunal Benches

The Council approved the creation of State and Area Benches of the GST Appellate Tribunal (GSTAT).
35th GSTC Minutes, page 34

15. Next Meeting

It was decided that the 36th GST Council Meeting would be scheduled soon to review tax rates on electric vehicles and lotteries.
35th GSTC Minutes, page 36