The 38th GST Council meeting was held on December 18, 2019 under the Chairmanship of the Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman. The GST Council has taken several decision in order to improve revenue collection, for GST rates rationalization such as uniform rates for lottery under GST, extension of due date for annual return, waiver of late fees for GSTR-1, etc.
Source: taxmann.com and also here: taxmann.com
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