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MAJOR OUTCOMES 38th GST COUNCIL MEETING OUTCOME

38th Meeting of GST Council , New Delhi Dated 18th December , 2019


1) Deadline for filling GSTR9-9C extended to 31stJan2020

2) GSTR-1 late fees waived from July-17 if all returns are filed by 10thJan'20

3) Uniform 28% rate on state-run and state-authorized lotteries w.e.f 01stMarch'20.

4) ITC will now be restricted to 10% instead of 20% earlier if invoices not uploaded in GSTR 2A

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