TaxTMI 
TaxTMI 
Minutes of the 30th GST Council Meeting held on 28th September 2018
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.... GST Council 4. Decisions/recommendations of the IT Grievance Redressal Committee for information of the Council 5. Review of Revenue position 6. Analysis of Revenue Gap of select States and Union Territory of Puducherry for information of the Council 7. Status report on Anti-profiteering measures under GST for information of the Council 8. Proposal of State of Kerala for imposition of Cess on SGST for rehabilitation and flood affected works 9. Proposal of State of Punjab to address difficulties arising out of recent amendment to rule 96 of the CGST/SGST Rules relating to exports. 10. IGST exemption to imported goods supplied for relief and rehabilitation of people affected by floods in the State of Kerala for information of the Council 11. Any other agenda item with the permission of the Chairperson i. Addendum to Agenda Item 6 (Analysis of Revenue Gap of select States and Union Territory of Puducherry for information of the Council)- Report on Bihar ii. Minutes of 10^th Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on....
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....f 2018 Circulars Under the CGST Act 50 to 65 of 2018 Orders Under the CGST Act 4 of2018 7.1. The notifications, circulars and orders issued by the Member States, which are pari materia with the above notifications, circulars and orders were also deemed to have been ratified. Agenda Item 3: Decisions of the GST Implementation Committee (GIC) for information of the GST Council 8. The Secretary stated that the GST Implementation Committee (GIC) took certain decisions between 21^st July, 2018 (when the 28^th Council Meeting was held) and 17^th September, 2018 (before the 30^th Council Meeting scheduled on 28^th September, 2018). He stated that due to urgency, certain decisions were also taken by obtaining approval of the GIC by circulation amongst the GIC Members. He stated that this Agenda item was also discussed during the Officers meeting held on 27^th September, 2018 and there were no comments from the officers on the subject (presentation covering the issues is attached as Annexure 3 to the Minutes). He invited comments, if any, from the Hon'ble Members of the Council. 8.1. Shri Manpreet Singh Badal, Hon'ble Minister from Punjab stat....
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....ducing this Agenda item, the Secretary informed that during the Officers meeting held on 27^th September, 2018, a detailed State-wise review of revenue situation was undertaken. It was noted that all-India total revenue collection under CGST, SGST, IGST and Compensation Cess for the month of July, 2018 was Rs. 96,483 crore and for August, 2018, it had come down to Rs. 93,960 crore. He stated that approximately Rs. 49,000 crore was being collected in terms of IGST Revenue out of which, normally, every month Rs. 35,000 crore went to settlement and about Rs. 5,000 crore went as refund leaving a balance of approximately Rs. 10, 000 crore. He stated that in accordance with the decision of the Council, the practice of provisional settlement of the IGST amount lying in balance would continue in the current year, which would help to bring down the revenue shortfall. As could be seen from the Agenda notes, the average revenue shortfall for the country as a whole during the period August, 2017 and March, 2018 was 16% and it had reduced to 13% during the period April, 2018 to August, 2018. He noted that except one State, no State's shortfall had increased during this period. He adde....
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....for Punjab and Puducherry, the pre-GST rate of growth of VAT collection was only about 6%, and therefore, the assured growth rate of 14% during GST would cause a persistent shortfall of 8% unless this gap was bridged through extra effort of revenue collection. For Jammu & Kashmir and Himachal Pradesh, the average growth rate of VAT revenue was about 11%, which would lead to a gap of about 3%. Bihar had a higher than the assured 14% growth rate (about 18%). This was due to certain specific reasons, namely increase in VAT rate by one per cent preparatory to introduction of Prohibition in the State during 2016- 17. He further stated that there were certain State specific reasons for revenue shortfall. For instance, Punjab got about Rs. 3,000 crore revenue from tax on food grains by way of Purchase Tax and Infrastructure Development Fee, and this constituted 27% of their subsumed revenue in 2015-16. He stated that he had given certain suggestions to augment revenue, such as to increase tax collection in services sector and to promote certain industries. He stated that the industry base of Punjab was low, as indicated by the fact that as against average 8% share of CST in the total subs....
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....that during 2015-16, preparatory to imposition of Prohibition in 2016-17, there was increase in the rate of VAT by one per cent on all items. This gave them a revenue growth rate of about 28% in 2015-16 but otherwise, the average growth rate of Bihar was about 18%. Due to this higher revenue base, the shortfall of GST collection for Bihar was initially very high (38%) as compared to the national average*(16%), but in the current year, it had narrowed to 20%, as against the national average of 13%. He further stated that once the lGST settlement went up, revenue accruing to consuming States would increase, which would benefit not only Bihar but also States like Odisha and Chhattisgarh. He added that during VAT, one of the big sources of revenue for Bihar was Entry Tax to the tune of Rs. 1,100 crore, for which no input tax credit had been availed. He observed that Bihar's revenue would improve over a period of time. 14.6. The Secretary also highlighted-some common reasons for low revenue growth in these States. He observed that in the States that he visited except Punjab and Himachal Pradesh, the ~ percentage of return filing was lower as compared to the national average and e....
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....of the Detailed Agenda Notes, it was indicated that "some other reasons for revenue shortfall are natural and structural factors such as geographical location, size of economy, endowments of natural resources .... " He raised a question whether these observations in the agenda note could be passed on to the 15111 Finance Commission, which has been mandated to look at, inter alia, these factors for finalising the devolution of resources. He requested the Hon'ble Chairperson to bring this to the notice of the 15^th Finance Commission. The Hon'ble Chairperson stated that sometime back he read a study of different States and how they were rated in terms of their performance on various social and other indicators. He added that the five States namely Kerala, Punjab, Sikkim, Delhi and Himachal Pradesh were right on top based on these indicators. As Punjab ranked high on various indicators, the question was why there was high non-compliance of tax. 14.9. Shri Shashi Bhusan Behera, Hon'ble Minister from Odisha, stated that as a consuming State, they had a revenue shortfall of 24% as against the national average of 13%. He stated that improvement in return filing had narrowed....
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....boost the revenue of consuming States and narrow the gap between the revenue collected and the revenue to be protected. He added that they had done a detailed analysis of the report of the Secretary and would take steps as suggested by him. 14.11. Shri Suresh Bhardwaj, Hon'ble Minister from Himachal Pradesh, thanked the Secretary for his analysis of the revenue situation in his State. He stated that for the period April, 2018 to August, 2018, they had a revenue gap of 36% despite performing higher than the national average in return filing. He stated that they were taking steps, as suggested in the Report of the Secretary. He added that since Himachal Pradesh was not a consuming State, the goods manufactured in Himachal Pradesh were largely going out and so was the revenue. He further stated that some of the measures suggested in the Report, like boosting tourism, building retail outlets and convention centres were long term measures. He added that increasing tourism was also their priority and they were trying to find new tourist destinations and would try to also increase retail sales in these destinations. However, as these were long term measures, he suggested that a tea....
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...., Hon'ble Minister from Uttarakhand, stated that, as could be seen from the Agenda notes, they suffered a revenue shortfall of 35% as compared to the national average of 13% during April to August, 2018. He stated that Uttarakhand is largely an exporting State and for the period August, 2017 - August, 2018, the total revenue accrued to the State was Rs. 4,028 crore, of which the SGST component was Rs. 3,888 crore and IGST settlement was Rs. 140 crore. The IGST settlement was approximately 3% of the State's total revenue which was low as compared to other major revenue shortfall States. He observed that Puducherry accounted for 42%, Jammu & Kashmir 53% and Himachal Pradesh 49% of their revenue by way of IGST settlement. He stated that a comparative analysis for pre-GST regime and GST regime collections indicated that the revenue collected during April to July, 2017 was Rs. 9,290 crore whereas after GST implementation, for the period April to July 2018, they had collected revenue of Rs. 16,543 crore, which showed that they had collected adequate amount but not getting the proportionate gains in terms of IGST settlement and their revenue shortfall was still high. He added that....
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....ely to see how their revenue was getting apportioned and allocated across the States. 14.16. Shri Alok Sinha, ACS (Commercial Tax), Uttar Pradesh, stated that in addition to the blocking of e-Way Bill generation in case of non-filing of returns, there should also be option with the tax administration to block the facility of issuing e-Way bills when misuse of the e -Way bill was seen. He added that the revenue shortfall of his State was only 5% but they were not getting equivalent compensation. Shri Ritvik Pandey, Joint Secretary, Department of Revenue (DoR), explained that the State of Uttar Pradesh had been demanding that the arrears of VAT that they had collected should be kept aside for calculation of compensation whereas it was earlier decided that compensation would be calculated after taking into account all collections of State taxes including arrears of VAT. 14.1 7. Capt. Abhimanyu, Hon'ble Minister from Haryana, stated that, as could be seen from page 133 of the Agenda notes, Tamil Nadu and Andhra Pradesh were not performing very well in return filing but they were doing well in revenue collection. Therefore, return filing performance might not be directly linke....
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....the material was going based on which a proportionate revenue could be distributed between the States and the second could be based on the percentage of IGST settlement going to the various States in the previous year rather than the guaranteed growth rate of 14%. He stated that either of the two would be a better approach rather than giving the provisional JGST amount on the basis of guaranteed 14% growth rate, which was related to VAT period. 15. For Agenda item 6, the Council: (i) took note of the report of the Secretary on the revenue gap analysis of the States of Jammu & Kashmir, Punjab, Himachal Pradesh, Bihar and the UT of Puducherry; and (ii) approved that the Law Committee shall frame a proposal to deny the facility of generation of e-Way bills to taxpayers who had not filed returns for two consecutive tax periods. Agenda Item 7: Status report on Anti-profiteering measures under GST for information of the Council 16. The Secretary invited Shri B.N. Sharma, Chairman of the National Anti Profiteering Authority (NAA) to give an overview of the action taken so far by the NAA. The Chairman, NAA, stated that from 1^st December, 2017, they had issued 9 orders, out ....
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....plication form for filing anti-profiteering complaint was complicated, which required filling of HSN code, maximum retail price and tax rate, pre and post rate reduction, etc. He suggested to have a more simplified form for filling application against profiteering. The Secretary stated that even if an anti-profiteering complaint was received in a plain paper, the instruction was that the officer concerned would sit with the complainant and help him to fill up the prescribed form. However, the Law Committee could also examine if any further simplification could be done in the application relating to complaint against profiteering. 17. For Agenda item 7, the Council: i (i) took note of the work done till date by the National Anti-Profiteering Authority; and (ii) approved that the Law Committee shall examine further simplification of the application form for filing anti-profiteering complaints. Agenda Item 8: Proposal of State of Kerala for imposition of Cess on SGST for rehabilitation and flood affected works 18. The Hon'ble Chairperson invited the Hon'ble Minister*from Kerala to speak on this Agenda item. The Hon'ble Minister from Kerala stated that the re....
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....equested the Council to decide on this issue. 18.2. The Hon'ble Deputy Chief Minister of Bihar stated that the proposal of the State of Kerala to levy additional cess was examined during the 10^th meeting of the GoM on IT Challenges in GST held on 22^nd September 2018 in Bengaluru. It had then transpired that about six months' time would be required to change the GST software are Invoice module and challan module, GSTR-1 and GSTR-3B etc. would need to be changed in order to distinguish the current Compensation Cess and the proposed levy. He stated that it might be difficult for GSTN to make such a drastic change in the software. He pointed out that Article 279A (4) (f) of the Constitution permitted levy of any rate or special rate for a specified period to raise additional resources during any natural calamity or disaster. He raised a question as to why the people of Kerala should pay additional tax who were already in distress. This burden should be shared by the whole country. He suggested two -options: First to raise the rate of cess by amending Section 8 of the Compensation Act i.e. raising the rate of cess on existing commodities and secondly by bringing other luxur....
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....d that even lower Assam was in the grip of flood as of today also. He stated that it was not clear whether law allowed to levy additional Cess or not but if Cess has to be levied for helping in case of calamity or disaster, then it should be levied only on the commodities which attracted Cess and not for all the commodities. He wondered whether one could also increase some percentage of Cess already being levied on certain commodities to create a separate Fund for calamities or disasters. He stated that they supported the proposal in principle and expressed his solidarity with the State of Kerala in its hour of crisis and stated that it should be helped in every possible way. However, he wondered whether, in the absence of opinion of AG, any cess could be imposed. 18.5. The Hon'ble Minister from Tamil Nadu stated that the Hon'ble Chairperson had mentioned regarding the Constitutional provision for levy of additional tax by the Centre and the State on the recommendation of the Council during natural calamity or disaster and that too temporarily. He supported the proposal of the Kerala Government to impose cess in the State of Kerala. However, he did not support the propos....
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....or any other way by the Centre. 18.9. Dr. P.D. Vaghela, CCT, Gujarat, stated that Kerala should be helped. He added that though Compensation Act was under legal challenge, the Council had power under Article 279A for levy of any special rate or rates for a specified period during any natural calamity or disaster. This provision was preferable compared to the option of cess. He suggested to have a separate IT system for Kerala by allowing increase of 1% tax on SGST component in the State of Kerala. He observed that for supply made from Kerala, the cost would be passed on to the consumers of other States which would make the supply from Kerala less attractive, but this was the case even in the earlier regime. The ACS, Uttar Pradesh, stated that the issue of sugar cess had been referred to a GoM and this issue should also be referred to the same GoM. 18.10. The Hon'ble Minister from Uttarakhand stated that his State suffered a calamity in the year 2013-14 which was also declared as a national calamity and more than 12,000 lives were lost and additional funds were received from the Central Government. He observed that Article 279A (4) (f) permitted to impose tax for a brief p....
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....er from Kerala to increase the rate of tax in Kera1a only. 18.13. Summarising the discussion, the Hon'ble Chairperson stated that five issues arose out of the discussion in the Council on this issue. First issue, which was supported by the Hon'ble Minister from Tamil Nadu and the Hon'ble Deputy Chief Minister of Delhi, was that the State of Kerala may be allowed to levy a special cess. The second issue, which was supported by the Hon'ble Deputy Chief Minister of Bihar and some other States, was that the State of Kerala had already suffered and whether a further special tax should be imposed on the people of Kerala. The third issue was raised by the Hon'ble Minister from Punjab that trade might shift from Kerala due to increase in taxation if the special tax was levied only in Kerala and this could have a spiral effect on increasing the suffering of the people of Kerala. The fourth issue was raised by the Hon'ble Minister of Tamil Nadu that the funding to States in times of natural calamity was already available under SDRF (State Disaster Response Fund) and NDRF. The Central team assesses and then grants the NDRF fund. The fifth issue was that under Articl....
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.... levying special tax in Kerala would have been the easier approach. But, looking at the Constitutional provision and the spirit of discussion in the Council, one could consider levy of all-India tax for a limited period after considering all the views expressed by the Council Members. He supported the proposal to have a small Group of Ministers to take a considered view on this issue and bring it to the next Council meeting. The Hon'ble Chairperson stated that rescue and relief in Kerala was almost over and it was in a state of rehabilitation which could take several months and the funding would keep coming from various sources. So, the funding through GST route would be an addition and a little delay would not make much of a difference. He observed that the coastal States, Hill States and North-eastern States often faced calamity. He added that keeping this in view, he suggested to constitute a Seven-Member GoM instead of traditional five-member GoM, where ) representation could be from the coastal States, Hill States and North-eastern States plus some other States having senior Ministers. The Hon'ble Minister from Kerala agreed to this suggestion. The Hon'ble Minister....
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....s, the issue had been re-examined in consultation with the Law Committee. It is seen that Notification No.79/2017-Customs which was proposed to be deleted in the Agenda note placed before the Council covers not only import of capital goods under EPCG licence but also import of inputs under Advance Authorization (Annual requirement), Special Advance Authorization and Advance Authorization (Export of prohibited goods). If reference to Notification No.79/2017-Customs was removed completely, as proposed in the original Agenda notes, it would make all those exporters eligible to pay lGST and claim refund on goods exp01ted where inputs were imported without payment of IGST under any of the above-mentioned schemes. In view of this, he stated that the Agenda note was proposed to be modified to make only those exporters eligible to claim refund of IGST paid on exported goods who are importing capital goods under the EPCG Scheme. He informed that this issue was discussed in the Officers meeting held on 27^th September 2018 and the proposed amendment was approved, keeping in view the fact that excluding the entire Notification No.79/2017-Customs would also exclude capital goods imported under....
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.... Rules is reproduced as below:- Suggested formulation for Rule 96(10) of the CGST Rules (proposed deletion in strike through mode and proposed addition in italics and underlined) "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part IT, Section 3, Sub-section (i) ,vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Authorisation or notification No. 40/2017-Central Tax (Rate), dated the 23^rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part n, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the CY 23rd October, 2017 has been availed; or ....
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....n respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. 20.6. The Secretary stated that the issue was discussed in detail during the Officers meeting held on 27^th September, 2018 and all had agreed to this amendment. The Hon'ble Minister from Punjab thanked the Secretary for a very quick response to his letter. The Council agreed to the changes as proposed above. 21. For Agenda item 9, the Council agreed to amend Rule 96(10) of CGST Rules and Rule 89(4B) of CGST Rules, as indicated in para 20.5 above. The exact wording of the amendment shall be finalised in consultation with the Legislative Department, Union Law Ministry. Pari materia changes would also be carried out in the SGST Rules. Further, the Council also agreed to rescind that part of Notification No 39/2018 - Central Tax dated 04.09.2018 which relates to amendment of Rule 96(10) of the CGST Rules, 2017 and the State notifications corresponding to this Central notification. Agenda Item 10: IGST exemption to imported goods supplied for relief an....
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....h December, 2018, the Annual Return for composition taxpayers (GSTR-9A) by 18^th February, 2019 and the Reconciliation Statement (GSTR-9C) for normal taxpayers with turnover exceeding Rs. 2 crore would be made available after the finalisation of the SRS (Software Requirements Specification). He stated that the time-line for filing these returns was 31^st December 2018 but it appeared that lnfosys would not be able to develop this software by 15^th November, 2018. He stated that the Council would need to consider whether the date for filing the annual return for normal taxpayers and composition taxpayers should be extended. He further informed that during the meeting of the GoM, it was also explored whether the Form GSTR-9C could be uploaded in pdf form but it transpired that it would then have to be processed manually and system-based validation would not be possible. He observed that the Council would need to decide whether the date should be extended now or it should be discussed in the Council at a later date. 26.1. The Secretary stated that the GSTN should ensure that the preparation of software was expedited. He observed that the annual return contained several data element....
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....r issuing the bill. However, it took quite a long time for them to get the payment for the same. He stated that this was causing difficulties to the contractors. He observed that small contractors with annual turnover of less than Rs. 1.5 crore should be given benefit of composition scheme for the works contract services so that they could get benefited as well. The Secretary stated that this problem had been raised from many quarters. He suggested that one solution could be for the Government to take a policy decision to expedite payments to Government contractors. Second option could be to examine the possibility of raising quarterly bill or raising the invoice only when Government was ready to make payment. He observed that the same provision of law relating to works contract was in force during the Service Tax regime. He added that the Law Committee could also look into all the possibilities to see whether small contractors could be given some relief. The Council agreed to this suggestion. 29. For other issues, the Council approved the following:- i) To circulate FAQs on TCS and SOP for TDS to all States; and ii) Law Committee to examine the problem of smal....
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....v Deputy Chief Minister Varma 20 Uttarakhand Shri Prakash Pant 21* Jammu & Kashmir Shri B. B. Vyas - Finance Minister Advisor to Hon'ble Governor (I/c Finance) Note* The representative from Jammu & Kashmir attended the Meeting on behalf of the Hon'ble Governor of Jammu & Kashmir. The matter regarding exact status of the Advisor to the Governor in the GST Council was under consideration in consultation with the Union Ministry of Law. Page 22 of 36 Estd. 1949 MINUTE BOOK Annexure 2 National Anti- JAYNA List of Officers who attended the 30th GST Council Meeting on 28th September 2018 SI State/Centre Name of the Officer Charge No 1 Govt. of India Dr. Hasmukh Adhia Finance Secretary 2 Govt. of India Shri S Ramesh 3 Govt. of India Dr. John Joseph 4 Govt of India Dr. A B Pandey Chairman, CBIC Member (Budget), CBIC Chairman, GSTN Chairman, 5 Govt. of India Shri B. N. Sharma 6 Govt. of India Shri J.P.S. Chawla 7 Govt. of India Shri P.K. Mohanty 8 Govt. of India Shri P.K. Jain 9 Govt. of India 10 Govt. of India 11 ....
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.... VP (Services) 44 GSTN 45 GSTN 46 Govt. of India 47 Govt. of India 48 Govt. of India 49 Govt. of India 50 Govt. of India 51 Govt. of India 52 Govt. of India 53 Govt. of India 54 Govt. of India 55 55 55 Andhra Pradesh 56 Andhra Pradesh 57 Andhra Pradesh 58 Andhra Pradesh 59 Arunachal Pradesh Shri Jagmal Singh Shri Sarthak Saxena Shri C K Jain Shri B Hareram Shri Sanjay Mahendru Shri Kishori Lal Shri Neerav Kumar Mallick Shri Pradeep Kumar Goel Shri G V Krishna Rao Shri Nitin Anand Shri M. Srinivas Dr D.Sambasiva Rao Shri J. Syamala Rao Shri T. Ramesh Babu Shri D. Venkateswara Rao Shri Anirudh S Singh 60 Arunachal Pradesh 61 Assam 62 Assam 63 Assam 64 Assam Shri Tapas Dutta Shri Anurag Goel Shri Kailash Kartik N Shri Shakeel Saadullah Shri Gautam Dasgupta CHAIRMAN'S INITIALS 65 Bihar Ms Sujata Chaturvedi Page 24 of 36 OSD to CEO Commissioner, Jaipur Zone, CBIC Pr. Vishakhapatnam Zone, CBIC Commissioner, Commissioner, Mumbai Zone, CBIC Commissioner, Chandigarh Zone, CBIC Commissioner, Bhopal ....
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....Commissioner, CT Addl Comm., CT Tax Planning ACS, CTD Commissioner, CT Addl. Commissioner of State Taxes State Tax officer Commissioner, CT Pr. Secretary & Commissioner, State GST Dept. CHAIRMAN'S INITIALS JAYNA BOOK DEPOT Page 25 of 36 MINUTE BOOK 97 Madhya Pradesh Shri Pawan Kumar Sharma 98 Madhya Pradesh 99 Madhya Pradesh 100 101 Maharashtra Maharashtra 102 Manipur 103 Manipur 104 Manipur 105 Meghalaya 106 Meghalaya 107 Meghalaya 108 Meghalaya 109 Meghalaya 110 Mizoram 111 Mizoram 112 Mizoram 113 Mizoram 114 Nagaland 115 Odisha 116 Odisha Shri Sudip Gupta Shri Manoj Kumar Choube Shri Rajiv Jalota Shri Dhananjay Akhade Smt Mercina R. Panmei Shri R K Khurkishor Singh Shri Y. Indrakumar Singh Shri H Marwein Shri L Khongsit Shri G G Marbaniang Shri K War Shri B Wallang Shri Vanlalchhuanga Shri L H Rosanga Shri Kailiana Ralte Shri KH Lalhawngliana Shri Mhathung Murry Shri Tuhin Kanta Pandey Shri Saswat Mishra Shri NK Rautray Commissioner, CT Jt. Commissioner, CT Dy. Comm, CT Commissioner, State Tax Jt....
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.... Anwar Principal Secretary (Finance) Commissioner of State Tax Addl. Tax Commissioner, State Chief Commr, CT Superintendent of State Tax ACS, CT Commissioner, CT Addl. Commr. (vidhi, CT Addl. Commissioner, CT Addl. Commissioner, CT Joint Commissioner, CT Joint Commissioner, CT Joint Commissioner, CT Commissioner, State Tax Addl. Commissioner State Tax Addl. Commissioner, State Tax Jt Comm., State Tax Senior Joint Commissioner, CT CHAIRMAN'S INITIALS Page 27 of 36 Ñи CHAIRMAN'S INITIALS MINUTE BOOK Annexure 3 किर बाजार Decisions of GIC and Status update on IT-GRC for 30th Meeting of Hon'ble GST Council Agenda NATION TAX MARKET Deemed Ratification of Notification / Circulars issued post 28th meeting of GST Council . Decisions taken by GIC post 28th meeting of GST Council Status update on IT Grievance Redressal (IT-GRC) Page 28 of 36 JAYNA BOOK DE POT Esta, 1949 JB JAYNA MINUTE BOOK Ratification of Notifications, Circulars & Orders 0 NATION TAX MARKET Ratification of following....
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.... MARKET II. Notifying the annual return FORM GSTR-9 for normal taxpayers and FORM GSTR-9A for composition taxpayers: Notification No 39/2018 - Central Tax dated 4th September 2018 issued III. Waiver of recording of UIN on invoices for UN Organisations/Foreign Diplomatic Missions: • To extend the waiver of recording of UINS on the invoices of inward supplies received by the said organisations for another one year that is, for four quarters from April, 2018 to March, 2019 ✓ Circular No. 63/37/2018-GST dated 14th September 2018 issued Page 30 of 36 JAYNA BOOK DEPOT Estd. 1949 JAYNA MINUTE BOOK Decisions in 21st meeting of GIC (21.08.2018) (4/12) IV. Changes in FORM GST ITC-04: INATION TAX MARKET ✓ Notification No 39/2018 - Central Tax dated 4th September 2018 issued V. Changes in the CGST Rules, 2017: • • Rule 22 and FORM GST REG-20: To provide for option to revoke the proceedings relating to cancellation of registration already initiated by the proper officer on his own motion under rule 22 of the CGST Rules and corresponding amendment in FORM GST REG-20 ....
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....isting law: ✓ Circular No 58/32/2018 - GST dated 04th September 2018 issued XII. Circular on procedure for filing and processing of refund claims by CSD: ✓ Circular No 60/34/2018 - GST dated 04th September 2018 issued XIII. Introduction of a new return regarding growth of CENVAT credit in pre-GST regime under CGST Act only: Implementing notification yet to be issued 10 Page 32 of 36 JAYNA BOOK DEPOT Estd. 1949 JAYNA 17 11 MINUTE BOOK Decisions in 21st meeting of GIC (21.08.2018) (8/12) NATION TAX MARKET XIV. Exemption from GST on sale of development rights by Gujarat International Finance Tech-City Company Limited (GIFTCL): Notification No 23/2018- Central Tax (Rate), 24/2018- Integrated Tax (Rate) & 23/2018- Union Territory (Rate) all dated 20th September 2018 issued XV. GST on Priority Sector Lending Certificate (PSLC) for the period 1.7.2017 to 27.5.2018 and GST rate applicable: ✓ Circular No 62/36/2018 - GST dated 12th September 2018 issued Decisions in 21st meeting of GIC (21.08.2018) (9/12) INATION TAX MARKET XVI. Extension of due date for furnishing o....
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....ons of GIC post 28th meeting of GST Council (12/12) NATION TAX MARKET Decision by Circulation (05.09.2018) contd.. Extension of time for finalising the e-wallet scheme by six months i.e. upto 31st Mrach 2019 Extension of duty exemptions from IGST and cess, etc. on imports made by holders of AA / EPCG licences / 100% EOUS ✓ Notification No 65/2018- Customs dated 24th September 2018 issued ✓ Notification No 66/2018- Customs dated 26th September 2018 issued Decision by Circulation (06.09.2018) ⚫ To notify the reconciliation statement in FORM GSTR-9C ✓ Notification No 49/2018 Central Tax dated 13th September 2018 issued IT grievance redressal process (1/3) INATION TAX MARKET Government issued circular 39/13/2018-GST dated 03.04.2018 prescribing the procedure for taxpayers for lodging their grievance on account of technical glitch in the common portal • It was also decided that the GIC will act as IT Grievance Redressal Committee for resolving problems of the taxpayers who have not been able to file their documents such as TRAN-1, GSTR-3B/GSTR-1 or registration/ migration etc....