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<h1>GST Council approved amended CGST and IGST drafts, cross empowerment, refund interest rules, e way bill and tribunal provisions.</h1> The GST Council approved revised drafts of the CGST and IGST Laws with targeted amendments and authorised the Law Committee to make minor corrections. It directed reformulation of cross empowerment to ensure SGST officers are empowered under the CGST Act and that a single authoritative order addresses disputes involving both CGST and SGST. The Council set appellate and tribunal provisions including single member benches, fixed differential interest rates for delayed refunds (6% generally, 9% after final adjudication), capped tax collection at source for e commerce up to 1%, and approved GSTN's e Way Bill module with costs borne by Central and State Governments.
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