GST Council minutes: ratified notifications, amended IGST refund rules for EPCG, barred e Way bills for repeat non filers, GoM on Kerala cess. The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software.
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GST Council minutes: ratified notifications, amended IGST refund rules for EPCG, barred e Way bills for repeat non filers, GoM on Kerala cess.
The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software.
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