https://www.taxtmi.com/circulars?id=65085 The Council adopted amendments to earlier minutes and approved Sections 47-99 of the draft Model GST law subject to specified changes: replace 'Tax Return Preparer' with 'GST Practitioner'; reduce unjust-enrichment self-certification refund threshold to Rs. 2 lakh or Council-determined amount; apply a six-month payment rule for reversal of input tax credit to goods and services; expand record-keeping to include transporters and godown operators; increase retention of accounts to six years; clarify aggregators as electronic commerce operators for TCS; limit Commissioner's provisional-assessment extension to four years; delete CAG information-power provision; increase appellate pre-deposit to 20%; and redraft arrest provisions with specified monetary thresholds and safeguards. en-us Sun, 11 Dec 2016 00:00:00 +0530 Wed, 11 Feb 2026 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65085 The Council adopted amendments to earlier minutes and approved Sections 47-99 of the draft Model GST law subject to specified changes: replace 'Tax Return Preparer' with 'GST Practitioner'; reduce unjust-enrichment self-certification refund threshold to Rs. 2 lakh or Council-determined amount; apply a six-month payment rule for reversal of input tax credit to goods and services; expand record-keeping to include transporters and godown operators; increase retention of accounts to six years; clarify aggregators as electronic commerce operators for TCS; limit Commissioner's provisional-assessment extension to four years; delete CAG information-power provision; increase appellate pre-deposit to 20%; and redraft arrest provisions with specified monetary thresholds and safeguards. Circulars GST Sun, 11 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65085