Press Release

January 10, 2019

The GST Council in its 32nd meeting held today at New Delhi gave approval for the following:

a. Changes made by CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018and 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.

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GST amendment effective date set by Council; examination deadline for eligible GST Practitioners extended to year-end. Approval was given to notify amendments to CGST, IGST, UTGST and GST (Compensation to States) Acts, and corresponding rules, notifications, circulars and state GST Acts, to take effect from the specified effective date via Gazette notifications. The Council also extended the final passing deadline for the GST Practitioner examination for persons enrolled under the former sales tax practitioner/tax return preparer category with five years' prior practice.