GST Act 2018 Amendments to be Notified w.e.f. 1 February 2019

· Last date for passing the examination for GST Practitioners to be extended till 31.12.2019

[Press Release dated 10 January 2019]

Recommendations made during 32nd Meeting of the GST Council held on 10^th January, 2019

The GST Council in its 32nd meeting held on 10 January 2019 at New Delhi gave approval for the following:

a. Changes made by CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 along with amendments in CGST Rules, notifications and Circulars issued earlier and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.

b. The last date for passing the examination for GST Practitioners to be extended till 31.12.2019 for those GST Practitioners who have enrolled under rule 83(1)(b) i.e. who were sales tax practitioner or tax return preparer under the existing law for a period of not less than five years.

Note: The decisions of the GST Council have been presented in this release in simple language for easy understanding. The same would be given effect to through Gazette notifications/ circulars which alone shall have the force of law.