{"id":189,"date":"2020-03-19T07:45:50","date_gmt":"2020-03-19T02:15:50","guid":{"rendered":""},"modified":"2026-09-03T16:47:05","modified_gmt":"2026-09-03T16:47:05","slug":"expert-guide-39th-gst-council","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/","title":{"rendered":"The Expert&#8217;s Guide to 39th Gst council"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#The_GST_Council_meeting_is_held_every_3_months_giving_decisions_regarding_changes_in_GST_and_addressing_other_pressing_issues_The_meeting_was_started_by_Ms_Nirmala_Sitharaman_discussing_the_ups_and_downs_GST_has_faced_in_the_past_financial_years\" >The GST Council meeting is held every 3 months giving decisions regarding changes in GST and addressing other pressing issues.&nbsp; The meeting was started by Ms. Nirmala Sitharaman discussing the ups and downs GST has faced in the past financial years.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#PART-1\" >PART-1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#She_started_by_welcoming_the_head_of_Infosys_Mr_Nandan_Nilekani_who_addressed\" >She started by welcoming the head of Infosys Mr. Nandan Nilekani who addressed&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#1The_issue_of_system_improvement_and_the_problems_faced_by_the_Taxpayers_for_the_last_one_year_in_GST\" >1.The issue of system improvement and the problems faced by the Taxpayers for the last one year in GST.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#_Mr_Nandan_Nilekani_started_with_a_presentation_on_behalf_of_Infosys_to_throw_some_light_on_the_above_issue_Infosys_gave_some_sustainable_and_good_solutions_He_also_briefed_the_council_on_the_things_that_triggered_such_issues_and_their_ways_to_tackle_them_to_improve_the_system_The_ministers_also_put_up_some_questions_regarding_increased_capacities_and_the_urgent_need_of_skilled_people\" >&nbsp;Mr. Nandan Nilekani started with a presentation on behalf of Infosys to throw some light on the above issue. Infosys gave some sustainable and good solutions. He also briefed the council on the things that triggered such issues and their ways to tackle them to improve the system. The ministers also put up some questions regarding increased capacities and the urgent need of skilled people.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#2_The_proposal_of_better-_enhanced_capacity_responsive_staff_better_system_etc_which_had_to_be_achieved_by_January_2021_is_being_preponed_to_July_2020_by_the_Council_members\" >2. The proposal of better- enhanced capacity, responsive staff, better system, etc. which had to be achieved by January 2021, is being preponed to July, 2020 by the Council members.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#The_council_ministers_have_also_demanded_Infosys_to_have_better_coordination_with_Tech_Mahindra_which_takes_over_the_saving_complaints_responding_complaints_etc_Instead_of_acting_a_bridge_between_them_the_Council_asked_the_Infosys_to_work_together_with_Tech_Mahindra_to_speedily_and_meaningfully_respond_to_Tax_payers_problems_Mr_Nandan_Niketan_graciously_accepted_this_proposal\" >The council ministers have also demanded Infosys to have better coordination with Tech Mahindra which takes over the saving complaints, responding complaints, etc. Instead of acting a bridge between them, the Council asked the Infosys to work together with Tech Mahindra to speedily and meaningfully respond to Tax payer\u2019s problems. Mr. Nandan Niketan graciously accepted this proposal.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#3_The_form_GSTR-1_and_GSTR-3_will_continue_till_September_2020_and_the_new_GST_Return_filing_system_has_been_postponed_till_10th_October_2020\" >3. The form GSTR-1 and GSTR-3 will continue till September 2020 and the new GST Return filing system has been postponed till 10th October 2020.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#In_addition_Ms_Nirmala_Sitharaman_asked_the_Infosys_head_to_be_present_in_the_next_3_consecutive_GST_Council_Meetings_to_discuss_his_improvements_and_brief_them_about_the_goals_they_have_achieved_from_then_on_Ms_Nirmala_Sitharaman_assured_that_the_majority_of_the_issues_and_demands_raised_will_be_solved_soon\" >In addition, Ms. Nirmala Sitharaman asked the Infosys head to be present in the next 3 consecutive GST Council Meetings to discuss his improvements and brief them about the goals they have achieved from then on. Ms. Nirmala Sitharaman assured that the majority of the issues and demands raised will be solved soon.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#PART-2\" >PART-2<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#The_meeting_was_followed_by_the_Fitment_Committees_Tax_officials_of_Central_and_State_government_presentation_on_weight_reduction_inverted_tax_ie_when_the_tax_on_inputs_is_more_than_the_tax_on_the_final_product_inverted_tax_problems_correction_of_inversion_etc\" >The meeting was followed by the Fitment Committee\u2019s (Tax officials of Central and State government) presentation on weight reduction, inverted tax i.e. when the tax on inputs is more than the tax on the final product, inverted tax problems, correction of inversion,&nbsp; etc.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#They_looked_into_the_items_that_have_sharp_inverted_duty_problems_like_Textiles_Telephones_Fertilizers_and_footwear_They_gave_a_suggestion_regarding_the_corrections_in_the_inverted_tax_of_these_items_but_this_idea_of_correction_wasnt_as_appealing_to_the_Ministers_as_the_economy_was_not_so_stable_to_bear_with_it\" >They looked into the items that have sharp inverted duty problems like Textiles, Telephones, Fertilizers, and footwear. They gave a suggestion regarding the corrections in the inverted tax of these items but this idea of correction wasn\u2019t as appealing to the Ministers as the economy was not so stable to bear with it.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#Post_lunch_there_was_a_slight_change_in_their_views_and_they_arrived_at_a_decision_to_correct_the_invert_tax_rate_of_some_items_from_the_list\" >Post lunch there was a slight change in their views and they arrived at a decision to correct the invert tax rate of some items from the list.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#4_One_such_item_was_Mobile_Phone_and_its_parts_which_attracted_12_GST_at_present_was_increased_to_18\" >4. One such item was Mobile Phone and its parts which attracted 12% GST at present was increased to 18%.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#The_increase_in_the_price_of_the_mobile_phones_to_this_regard_will_be_looking_at_by_respective_mobile_companies_as_said_by_the_Finance_Secretary-_Mr_Ajay_Bhushan_Pandey_in_the_Press_Conference_He_also_cleared_the_fact_that_earlier_the_mobile_companies_were_also_facing_difficulties_and_capital_blockage\" >The increase in the price of the mobile phones to this regard will be looking at by respective mobile companies as said by the Finance Secretary- Mr. Ajay Bhushan Pandey in the Press Conference. He also cleared the fact that earlier the mobile companies were also facing difficulties and capital blockage.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#Another_issue_had_been_raised_by_Tamil_Nadus_Prime_Minister_regarding_the_difference_in_rate_between_hand-made_matches_and_machine-made_matches\" >Another issue had been raised by Tamil Nadu\u2019s Prime Minister regarding the difference in rate between hand-made matches and machine-made matches.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#5_Earlier_the_hand-made_matches_and_machine-made_matches_attracted_5_and_18_respectively_that_was_rationalized_to_one_common_rate_ie_12\" >5. Earlier the hand-made matches and machine-made matches attracted 5% and 18% respectively that was rationalized to one common rate i.e. 12%.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#6_The_GST_for_Aircraft_was_slashed_to_5_from_8\" >6. The GST for Aircraft was slashed to 5% from 8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#The_above_decision_was_taken_with_respect_to_MRO_services_Maintenance_Repair_and_Overall_Services_which_will_now_attract_people_to_set_up_MRO_There_is_a_relief_for_Domestic_MROs_who_will_also_get_protection_under_section_37_of_the_Customs_Tariff_Act_on_most_imported_goods\" >The above decision was taken with respect to MRO services (Maintenance Repair and Overall Services) which will now attract people to set up MRO. There is a relief for Domestic MROs who will also get protection under section 3(7) of the Customs Tariff Act on most imported goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#7_All_the_above_decisions_will_come_into_effect_from_April_1_2020\" >7. All the above decisions will come into effect from April 1, 2020.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#PART-3\" >PART-3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#8_Interest_will_be_charged_on_the_Net_Cash_Liability_instead_of_Gross_Liability_for_the_delay_in_payment_of_GST\" >8. Interest will be charged on the Net Cash Liability instead of Gross Liability for the delay in payment of GST.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#9_The_date_of_Application_of_Cancellation_Registration_has_been_extended_to_30th_June_2020_which_was_till_14_March_2020_This_extension_is_a_one-time_measure_to_facilitate_the_people_who_want_to_conduct_their_business\" >9. The date of Application of Cancellation Registration has been extended to 30th June 2020 which was till 14 March 2020. This extension is a one-time measure to facilitate the people who want to conduct their business.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#10_Relaxation_is_given_to_MSME_for_Reconciliation_statement_a_document_having_a_companys_record_in_the_form_9-C_having_an_annual_turnover_below_5_crore_only_for_the_financial_year_2018-2019\" >10. Relaxation is given to MSME for Reconciliation statement (a document having a company\u2019s record) in the form 9-C, having an annual turnover below 5 crore, only for the financial year 2018-2019.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#11_The_due_date_for_filing_the_annual_return_of_the_financial_year_2018-19_has_been_extended_till_30th_June_2020\" >11. The due date for filing the annual return of the financial year 2018-19 has been extended till 30th June 2020.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#12_There_will_be_no_late_fees_charged_for_the_delay_in_filing_the_annual_return_and_reconciliation_statement_for_2017-18_and_2018-19_having_an_aggregate_turnover_of_less_than_2_crores\" >12. There will be no late fees charged for the delay in filing the annual return and reconciliation statement for 2017-18 and 2018-19 having an aggregate turnover of less than 2 crores.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#13_An_additional_facility_has_been_provided_named_%E2%80%98Know_Your_Supplier_This_facility_has_been_given_to_every_taxpayer_to_know_about_the_supplier_with_whom_they_are_working_The_facility_includes_the_details_of_the_supplier_like_PAN_GSTIN_Address_GST_Return_Filing_Status_etc\" >13. An additional facility has been provided named \u2018Know Your Supplier\u2019. This facility has been given to every taxpayer to know about the supplier with whom they are working. The facility includes the details of the supplier like PAN, GSTIN, Address, GST Return Filing Status, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#A_discussion_was_also_carried_out_on_the_topic_of_the_Compensation_Revenue_Position_There_have_to_be_several_measures_taken_regarding_the_fallout_in_actual_tax_collected_than_the_actual_amount_given_to_the_state_the_idea_of_borrowing_from_the_market_who_takes_the_guarantee_of_it_etc_Ms_Nirmala_Sitharaman_said_that\" >A discussion was also carried out on the topic of the Compensation Revenue Position. There have to be several measures taken regarding the fallout in actual tax collected than the actual amount given to the state, the idea of borrowing from the market, who takes the guarantee of it, etc. Ms. Nirmala Sitharaman said that<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#14_78000_crore_tax_was_collected_this_year_and_1_20000_crores_was_given_to_the_states\" >14. 78,000 crore tax was collected this year and 1, 20,000 crores was given to the states.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/#She_also_said_that_a_detailed_discussion_will_be_held_again_on_these_matters_by_taking_more_legal_opinions_in_the_upcoming_meetings_The_matter_of_revenue_augmentation_was_also_not_discussed_in_detail\" >She also said that a detailed discussion will be held again on these matters by taking more legal opinions in the upcoming meetings. The matter of revenue augmentation was also not discussed in detail.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_GST_Council_meeting_is_held_every_3_months_giving_decisions_regarding_changes_in_GST_and_addressing_other_pressing_issues_The_meeting_was_started_by_Ms_Nirmala_Sitharaman_discussing_the_ups_and_downs_GST_has_faced_in_the_past_financial_years\"><\/span>The GST Council meeting is held every 3 months giving decisions regarding changes in GST and addressing other pressing issues.&nbsp; The meeting was started by Ms. Nirmala Sitharaman discussing the ups and downs GST has faced in the past financial years.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h3><span class=\"ez-toc-section\" id=\"PART-1\"><\/span><b>PART-1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"She_started_by_welcoming_the_head_of_Infosys_Mr_Nandan_Nilekani_who_addressed\"><\/span>She started by welcoming the head of Infosys Mr. Nandan Nilekani who addressed&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1The_issue_of_system_improvement_and_the_problems_faced_by_the_Taxpayers_for_the_last_one_year_in_GST\"><\/span><b>1.The issue of system improvement and the problems faced by the Taxpayers for the last one year in GST.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"_Mr_Nandan_Nilekani_started_with_a_presentation_on_behalf_of_Infosys_to_throw_some_light_on_the_above_issue_Infosys_gave_some_sustainable_and_good_solutions_He_also_briefed_the_council_on_the_things_that_triggered_such_issues_and_their_ways_to_tackle_them_to_improve_the_system_The_ministers_also_put_up_some_questions_regarding_increased_capacities_and_the_urgent_need_of_skilled_people\"><\/span>&nbsp;Mr. Nandan Nilekani started with a presentation on behalf of Infosys to throw some light on the above issue. Infosys gave some sustainable and good solutions. He also briefed the council on the things that triggered such issues and their ways to tackle them to improve the system. The ministers also put up some questions regarding increased capacities and the urgent need of skilled people.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_The_proposal_of_better-_enhanced_capacity_responsive_staff_better_system_etc_which_had_to_be_achieved_by_January_2021_is_being_preponed_to_July_2020_by_the_Council_members\"><\/span><b>2. The proposal of better- enhanced capacity, responsive staff, better system, etc. which had to be achieved by January 2021, is being preponed to July, 2020 by the Council members.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_council_ministers_have_also_demanded_Infosys_to_have_better_coordination_with_Tech_Mahindra_which_takes_over_the_saving_complaints_responding_complaints_etc_Instead_of_acting_a_bridge_between_them_the_Council_asked_the_Infosys_to_work_together_with_Tech_Mahindra_to_speedily_and_meaningfully_respond_to_Tax_payers_problems_Mr_Nandan_Niketan_graciously_accepted_this_proposal\"><\/span>The council ministers have also demanded Infosys to have better coordination with Tech Mahindra which takes over the saving complaints, responding complaints, etc. Instead of acting a bridge between them, the Council asked the Infosys to work together with Tech Mahindra to speedily and meaningfully respond to Tax payer\u2019s problems. Mr. Nandan Niketan graciously accepted this proposal.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"3_The_form_GSTR-1_and_GSTR-3_will_continue_till_September_2020_and_the_new_GST_Return_filing_system_has_been_postponed_till_10th_October_2020\"><\/span><b>3. The form GSTR-1 and GSTR-3 will continue till September 2020 and the new GST Return filing system has been postponed till 10th October 2020.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"In_addition_Ms_Nirmala_Sitharaman_asked_the_Infosys_head_to_be_present_in_the_next_3_consecutive_GST_Council_Meetings_to_discuss_his_improvements_and_brief_them_about_the_goals_they_have_achieved_from_then_on_Ms_Nirmala_Sitharaman_assured_that_the_majority_of_the_issues_and_demands_raised_will_be_solved_soon\"><\/span>In addition, Ms. Nirmala Sitharaman asked the Infosys head to be present in the next 3 consecutive GST Council Meetings to discuss his improvements and brief them about the goals they have achieved from then on. Ms. Nirmala Sitharaman assured that the majority of the issues and demands raised will be solved soon.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h3><span class=\"ez-toc-section\" id=\"PART-2\"><\/span><b>PART-2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_meeting_was_followed_by_the_Fitment_Committees_Tax_officials_of_Central_and_State_government_presentation_on_weight_reduction_inverted_tax_ie_when_the_tax_on_inputs_is_more_than_the_tax_on_the_final_product_inverted_tax_problems_correction_of_inversion_etc\"><\/span>The meeting was followed by the Fitment Committee\u2019s (Tax officials of Central and State government) presentation on weight reduction, inverted tax i.e. when the tax on inputs is more than the tax on the final product, inverted tax problems, correction of inversion,&nbsp; etc.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"They_looked_into_the_items_that_have_sharp_inverted_duty_problems_like_Textiles_Telephones_Fertilizers_and_footwear_They_gave_a_suggestion_regarding_the_corrections_in_the_inverted_tax_of_these_items_but_this_idea_of_correction_wasnt_as_appealing_to_the_Ministers_as_the_economy_was_not_so_stable_to_bear_with_it\"><\/span>They looked into the items that have sharp inverted duty problems like Textiles, Telephones, Fertilizers, and footwear. They gave a suggestion regarding the corrections in the inverted tax of these items but this idea of correction wasn\u2019t as appealing to the Ministers as the economy was not so stable to bear with it.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Post_lunch_there_was_a_slight_change_in_their_views_and_they_arrived_at_a_decision_to_correct_the_invert_tax_rate_of_some_items_from_the_list\"><\/span>Post lunch there was a slight change in their views and they arrived at a decision to correct the invert tax rate of some items from the list.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"4_One_such_item_was_Mobile_Phone_and_its_parts_which_attracted_12_GST_at_present_was_increased_to_18\"><\/span><b>4. One such item was Mobile Phone and its parts which attracted 12% GST at present was increased to 18%.&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_increase_in_the_price_of_the_mobile_phones_to_this_regard_will_be_looking_at_by_respective_mobile_companies_as_said_by_the_Finance_Secretary-_Mr_Ajay_Bhushan_Pandey_in_the_Press_Conference_He_also_cleared_the_fact_that_earlier_the_mobile_companies_were_also_facing_difficulties_and_capital_blockage\"><\/span>The increase in the price of the mobile phones to this regard will be looking at by respective mobile companies as said by the Finance Secretary- Mr. Ajay Bhushan Pandey in the Press Conference. He also cleared the fact that earlier the mobile companies were also facing difficulties and capital blockage.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Another_issue_had_been_raised_by_Tamil_Nadus_Prime_Minister_regarding_the_difference_in_rate_between_hand-made_matches_and_machine-made_matches\"><\/span>Another issue had been raised by Tamil Nadu\u2019s Prime Minister regarding the difference in rate between hand-made matches and machine-made matches.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"5_Earlier_the_hand-made_matches_and_machine-made_matches_attracted_5_and_18_respectively_that_was_rationalized_to_one_common_rate_ie_12\"><\/span><b>5. Earlier the hand-made matches and machine-made matches attracted 5% and 18% respectively that was rationalized to one common rate i.e. 12%.&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"6_The_GST_for_Aircraft_was_slashed_to_5_from_8\"><\/span><b>6. The GST for Aircraft was slashed to 5% from 8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_above_decision_was_taken_with_respect_to_MRO_services_Maintenance_Repair_and_Overall_Services_which_will_now_attract_people_to_set_up_MRO_There_is_a_relief_for_Domestic_MROs_who_will_also_get_protection_under_section_37_of_the_Customs_Tariff_Act_on_most_imported_goods\"><\/span>The above decision was taken with respect to MRO services (Maintenance Repair and Overall Services) which will now attract people to set up MRO. There is a relief for Domestic MROs who will also get protection under section 3(7) of the Customs Tariff Act on most imported goods.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"7_All_the_above_decisions_will_come_into_effect_from_April_1_2020\"><\/span><b>7. All the above decisions will come into effect from April 1, 2020.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h3><span class=\"ez-toc-section\" id=\"PART-3\"><\/span><b>PART-3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"8_Interest_will_be_charged_on_the_Net_Cash_Liability_instead_of_Gross_Liability_for_the_delay_in_payment_of_GST\"><\/span>8. Interest will be charged on the Net Cash Liability instead of Gross Liability for the delay in payment of GST.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"9_The_date_of_Application_of_Cancellation_Registration_has_been_extended_to_30th_June_2020_which_was_till_14_March_2020_This_extension_is_a_one-time_measure_to_facilitate_the_people_who_want_to_conduct_their_business\"><\/span>9. The date of Application of Cancellation Registration has been extended to 30th June 2020 which was till 14 March 2020. This extension is a one-time measure to facilitate the people who want to conduct their business.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"10_Relaxation_is_given_to_MSME_for_Reconciliation_statement_a_document_having_a_companys_record_in_the_form_9-C_having_an_annual_turnover_below_5_crore_only_for_the_financial_year_2018-2019\"><\/span>10. Relaxation is given to MSME for Reconciliation statement (a document having a company\u2019s record) in the form 9-C, having an annual turnover below 5 crore, only for the financial year 2018-2019.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"11_The_due_date_for_filing_the_annual_return_of_the_financial_year_2018-19_has_been_extended_till_30th_June_2020\"><\/span>11. The due date for filing the annual return of the financial year 2018-19 has been extended till 30th June 2020.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"12_There_will_be_no_late_fees_charged_for_the_delay_in_filing_the_annual_return_and_reconciliation_statement_for_2017-18_and_2018-19_having_an_aggregate_turnover_of_less_than_2_crores\"><\/span>12. There will be no late fees charged for the delay in filing the annual return and reconciliation statement for 2017-18 and 2018-19 having an aggregate turnover of less than 2 crores.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"13_An_additional_facility_has_been_provided_named_%E2%80%98Know_Your_Supplier_This_facility_has_been_given_to_every_taxpayer_to_know_about_the_supplier_with_whom_they_are_working_The_facility_includes_the_details_of_the_supplier_like_PAN_GSTIN_Address_GST_Return_Filing_Status_etc\"><\/span>13. An additional facility has been provided named \u2018Know Your Supplier\u2019. This facility has been given to every taxpayer to know about the supplier with whom they are working. The facility includes the details of the supplier like PAN, GSTIN, Address, <a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\"><font color=\"#085294\">GST Return Filing<\/font><\/a> Status, etc.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"A_discussion_was_also_carried_out_on_the_topic_of_the_Compensation_Revenue_Position_There_have_to_be_several_measures_taken_regarding_the_fallout_in_actual_tax_collected_than_the_actual_amount_given_to_the_state_the_idea_of_borrowing_from_the_market_who_takes_the_guarantee_of_it_etc_Ms_Nirmala_Sitharaman_said_that\"><\/span>A discussion was also carried out on the topic of the Compensation Revenue Position. There have to be several measures taken regarding the fallout in actual tax collected than the actual amount given to the state, the idea of borrowing from the market, who takes the guarantee of it, etc. Ms. Nirmala Sitharaman said that<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"14_78000_crore_tax_was_collected_this_year_and_1_20000_crores_was_given_to_the_states\"><\/span><b>14. 78,000 crore tax was collected this year and 1, 20,000 crores was given to the states.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"She_also_said_that_a_detailed_discussion_will_be_held_again_on_these_matters_by_taking_more_legal_opinions_in_the_upcoming_meetings_The_matter_of_revenue_augmentation_was_also_not_discussed_in_detail\"><\/span>She also said that a detailed discussion will be held again on these matters by taking more legal opinions in the upcoming meetings. The matter of revenue augmentation was also not discussed in detail.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The 39th GST Council Meeting took place on 14th March 2020 which was a very important day for our nation. The meeting was chaired by Nirmala Sitharaman (Union Finance Minister of India), Shri Narendra Modi<\/p>\n","protected":false},"author":1,"featured_media":431,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Expert&#039;s Guide to 39th Gst council<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/expert-guide-39th-gst-council\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Expert&#039;s Guide to 39th Gst council\" \/>\n<meta property=\"og:description\" content=\"The 39th GST Council Meeting took place on 14th March 2020 which was a very important day for our nation. 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