Venue: Double Tree by Hilton, Panaji, Goa

Summary of Points Finalized in the Meeting

Presentation by Chairman, 15th Finance Commission

The Chairman, Finance Commission, Shri N. K. Singh, addressed the Council, highlighting the need for a consultative mechanism between the GST Council and the Finance Commission.

Discussion focused on compensation to States, revenue shortfall, and rate rationalisation. Several Members supported extending the compensation period beyond 2022, while others emphasised improving compliance and revenue efficiency.
37th GST Council Meeting Minutes, pages 3–13

Deemed Ratification of Notifications and Circulars

The Council approved ratification of Notifications, Circulars, and Orders issued by the Central Government between 27 July and 11 September 2019.

Included Central Tax Notifications Nos. 35–41/2019, Central Tax (Rate) Nos. 12–13/2019, UTGST and IGST (Rate) Nos. 12–13/2019, and ROD Order 7/2019.
37th GST Council Meeting Minutes, page 14

IT Grievance Redressal Committee (ITGRC) Decisions

The Council noted the decisions of the 6th and 7th ITGRC meetings, which dealt with TRAN-1 filing issues and technical glitches.

Around 270 cases were approved for reopening of TRAN-1, while non-technical cases were referred for further review.
37th GST Council Meeting Minutes, pages 15–16

Review of Revenue Position

The Council reviewed revenue trends and compensation fund position.

States raised concerns on declining GST collections, incorrect IGST devolution, and delay in compensation payments.

It was noted that ₹65,151 crore had been released as compensation to States during FY 2019–20.
37th GST Council Meeting Minutes, pages 16–20

Law Committee Recommendations

Extension for Filing Appeals: Recommended extending last date for filing appeals before Appellate Tribunal (due to non-constitution of benches).

Annual Return Relief: Approved exemption for small taxpayers (annual turnover < ₹2 crore) from filing annual returns for FY 2017–18 and FY 2018–19.

Input Tax Credit Restriction: Approved proposal to restrict ITC to invoices uploaded by suppliers.

Refund Clarifications: Standardised refund procedures.

E-way Bill for Gold: Proposal to introduce e-way bill deferred for further examination.
37th GST Council Meeting Minutes, pages 21–25

Fitment Committee Recommendations (Rate Changes)

GST rate on hotel accommodation revised as follows (effective 1 October 2019):
• Tariff up to ₹1,000 – Nil
• ₹1,001–7,500 – 12%
• Above ₹7,500 – 18%

GST on outdoor catering (other than in premises with tariff ≥ ₹7,500) reduced to 5% without ITC.

Job work services for diamonds and machine job work – reduced to 1.5% and 12% respectively.

Caffeinated beverages taxed at 28% plus 12% compensation cess.
37th GST Council Meeting Minutes, pages 26–27

E-Way Bill and FASTag Integration

The Council noted progress on FASTag-based e-way bill monitoring and directed continued coordination between NHAI and GSTN.
37th GST Council Meeting Minutes, page 28

Creation of State and Area Benches of GST Appellate Tribunal (GSTAT)

The Council approved proposals for establishment of State and Area Benches of GSTAT across all States and UTs.
37th GST Council Meeting Minutes, page 30

Other Approvals

Aadhaar linking with GST registration endorsed.

Progress reviewed on new return system, single authority refund disbursal, and e-invoicing implementation.
37th GST Council Meeting Minutes, pages 31–33