The 35th meeting of the GST Council, chaired by the Union Finance Minister, was held in New Delhi and marked the first Council meeting after the formation of the new Government. The meeting was conducted in a cordial and professional atmosphere and covered 12 agenda items, including routine matters such as confirmation of minutes of the previous meeting, ratification of notifications and circulars issued by the Centre, and review of decisions taken by the GST Implementation Committee. At the outset, the Council adopted a resolution acknowledging the significant contribution of late Shri Arun Jaitley, former Chairperson of the GST Council, in shaping GST as a strong example of cooperative federalism. The Council also expressed condolences on the demise of Shri Prakash Pant and welcomed new members. Among the key decisions, the Council approved the extension of the tenure of the National Anti-Profiteering Authority by two years. It also decided on the locations of State and Area Benches of the Goods and Services Tax Appellate Tribunal, including a common State Bench for Sikkim, Nagaland, Manipur, and Arunachal Pradesh. Further, the Council approved the phased introduction of an electronic invoicing system for B2B transactions, with the first phase proposed as voluntary from January 2020. This move aims to improve automation, enhance compliance, and help curb tax evasion.