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    <title>GST Council’s decisions regarding Law and Procedure related changes - Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019</title>
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    <description>GST Council recommended establishment of Grievance Redressal Committees at Zonal/State level with CGST and SGST officers and stakeholders; extensions for filing FORM GSTR-9 and GSTR-9C; issuance of an SOP for non-filing of FORM GSTR-3B; waiver of late fee for pending FORM GSTR-1 subject to filing by a specified deadline; blocking of E-way Bills for repeat non-filers of FORM GSTR-1; restriction on input tax credit not reflected in FORM GSTR-2A; and measures to block fraudulently availed input tax credit, with law amendments to be introduced in the Budget and effected by notifications.</description>
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      <description>GST Council recommended establishment of Grievance Redressal Committees at Zonal/State level with CGST and SGST officers and stakeholders; extensions for filing FORM GSTR-9 and GSTR-9C; issuance of an SOP for non-filing of FORM GSTR-3B; waiver of late fee for pending FORM GSTR-1 subject to filing by a specified deadline; blocking of E-way Bills for repeat non-filers of FORM GSTR-1; restriction on input tax credit not reflected in FORM GSTR-2A; and measures to block fraudulently availed input tax credit, with law amendments to be introduced in the Budget and effected by notifications.</description>
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