1. CBIC has rescinded the recently issued circular on post-sales discount due to its impracticable implementation
2. Restriction on availment of ITC if the outward supplies are not declared by respective suppliers in GSTR-1
3. Integrated refund system with disbursal by single authority to be introduced from 24th September, 2019.
4. New Return system to be introduced now from April, 2020 which was earlier proposed from October, 2019
5. CBIC to issue circulars to clarify the procedure and eligibility for the refund in Form RFD-01A
6. Suitable amendments in CGST Act, UTGST Act, and the corresponding SGST Acts in view of creation of UTs of Jammu & Kashmir and Ladakh
7. Reduction in rates in respect of Hotel Accommodation where tariff value is Rs. 7501 or above to 18%
8. Reduction in rates in respect of Catering services where tariff value is Rs. 7501 or above from 18% to 5% without ITC
9. Reduction in rate of GST from 5% to 1.5% on supply of job work services in relation to diamonds.
10. Exemption to services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee & tea
11. Exemption to services provided by an intermediary to a supplier of goods or recipient of goods when both the supplier and recipient are located outside the taxable territory
12. To allow the registered authors an option to pay GST on royalty charged from publishers under FCM
13. To notify grant of liquor licence by State Governments against payment of license fee as a “no supply”To increase the validity of conditional exemption of GST on export freight by air or sea by another year, i.e. till 30.09.2020.