- Creation of Centralised Appellate Authority for Advance Ruling (AAAR) to deal with cases of conflicting decisions by two or more State AAARs on the same issue;
- Section 50 (Interest for delayed payment of tax) to be amended to levy interest only on the amount payable through the electronic cash ledger;
- New return filing system to be introduced on trial basis from 01.04.2019 and on mandatory basis from 01.07.2019;
- Due date for furnishing Form GSTR-8 by e-commerce operators for the months Oct, Nov and Dec 2018 to be extended till 31.01.2019;
- Due date for submitting Form GST ITC-04 for the period July 2017 to Dec 2018 to be extended till 31.03.2019;
- Due date for furnishing annual returns for FY 2017-18 in Form GSTR-9, Form GSTR-9A and reconciliation statement in Form GSTR-9C to be further extended till 30.06.2019;
- Single authority for disbursement of refund amount sanctioned by either Centre or State tax authorities to be implemented on pilot basis;
- Functionality to be enabled for uploading all the supporting documents/invoices in relation to a claim for refund in Form GST RFD-01 electronically on the common portal at the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically visit a tax office for submission of a refund application;
- Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts to be notified w.e.f. 01.02.2019;
- Clarifications to be issued on refund related matters like refund of ITC accumulated on account of inverted duty structure, disbursal of refunds within the stipulated time, time allowed for availment of ITC on invoices, refund of accumulated ITC of compensation cess etc.
