https://www.taxtmi.com/circulars?id=65112 The Council approved ratification of recent Central GST notifications, noted implementation and ITGRC decisions, reviewed revenue trends and created a GoM to analyse revenue shortfalls. It approved targeted rate rationalisations and Fitment Committee recommendations with directions to quantify revenue impacts, agreed procedural changes including late-fee waivers for specified past returns (subject to final filing), in principle expansion of composition for small service providers subject to thresholds, a centralized appellate mechanism for conflicting AAR/AAAR decisions, and a pilot single-interface automated refund disbursal integrating GSTN with PFMS; several rule and form amendments were authorised and deadlines extended. en-us Sat, 22 Dec 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65112 The Council approved ratification of recent Central GST notifications, noted implementation and ITGRC decisions, reviewed revenue trends and created a GoM to analyse revenue shortfalls. It approved targeted rate rationalisations and Fitment Committee recommendations with directions to quantify revenue impacts, agreed procedural changes including late-fee waivers for specified past returns (subject to final filing), in principle expansion of composition for small service providers subject to thresholds, a centralized appellate mechanism for conflicting AAR/AAAR decisions, and a pilot single-interface automated refund disbursal integrating GSTN with PFMS; several rule and form amendments were authorised and deadlines extended. Circulars GST Sat, 22 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65112