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<h1>GST Council Reviews Revenue Shortfalls, Discusses Kerala Flood Cess Proposal, Amends Rule 96, and Approves TDS/TCS Guidelines.</h1> The 30th GST Council Meeting, held via video conferencing on September 28, 2018, under the Union Finance Minister, covered various agenda items. Key discussions included confirmation of previous meeting minutes, ratification of Central Government notifications, and addressing IT grievances. Revenue positions and gaps were reviewed, highlighting shortfalls in several states. Kerala proposed a cess on SGST for flood rehabilitation, leading to a decision to form a GoM to examine the issue. Amendments to Rule 96 of CGST/SGST Rules were discussed, and IGST exemption for flood relief imports to Kerala was noted. The Council also approved FAQs on TCS and SOP for TDS.