24th June 2019
Some of the important recommendations relating to time extension are,
- Due date for furnishing of Form GSTR-9, Form GSTR-9A and reconciliation statement in Form GSTR-9C to be extended till 31-8-2019.
- Due date for furnishing Form GST ITC-04, relating to job work, for the period July, 2017 to June, 2019 to be extended till 31-8-2019.
- Last date for filing of intimation, in Form GST CMP-02 for availing the option of payment of tax under Notification No. 2/2019-Central Tax (Rate) will also be extended till 31-7-2019.
Further, it took the following decisions on rate changes of few specified goods and services:
- It referred to the Fitment Committee the issues relating to GST concession on electric vehicle, charger and hiring of electric vehicle.
- Similarly, the issue related to valuation of goods and services in a solar power generating system and wind turbine, has also been referred to the Fitment Committee.