| Expand | Official link | MEETING NO | DATE | PLACE | AGENDA | ADDITIONAL POINTS IN THE MINUTES | Insta link | |
|---|---|---|---|---|---|---|---|---|
| Agenda | COUNCIL MEETING 1 | 22-23-Sep-2016 | Vigyan Bhavan, New Delhi | 1. Draft Rules of Procedures and Conduct Of Business in GST Council 2. Proposed timetable for the implementation of GST 3. Thresholds for exemption and composition under GST 4. Draft Modalities for GST Compensation and draft Compensation Law 5. Provisions for Cross-Empowerment to ensure Single Interface Under GST | same points in agenda | Agenda | ||
| Agenda | COUNCIL MEETING 2 | 30-Sep-2016 | Main Committee Room, Parliament House Annexe, New Delhi | 1.Approval of the Draft Minutes of the 1st GST Council Meeting along with the Draft Rules for Conduct of Business a. Draft Minutes of the 1st GST Council Meeting b. Draft Rules of Procedures and Conduct Of Business in GST Council 2.Draft GST Rules on Registration, Payment, Return, Refund and Invoice, Debit/Credit Notes – Synopsis a. Rules for Registration b. Rules for Payment c. Rules for Returns d. Rules for Refunds e. Rules for Invoices, Debit/Credit Notes 3. Treatment of the existing tax incentive schemes of the Central and State Governments | same points in agenda | Agenda | ||
| Agenda | COUNCIL MEETING 3 | 18-20 Oct 2016 | Hall 2-3, Vigyan Bhavan, New Delhi | 1.Confirmation of the Minutes of the 2nd GST Council Meeting held on 30th September, 2016 2.Modalities for compensation to the states for possible revenue loss (i) Definition of the term “Revenue“ (outstanding issue from 2nd GSTC Meeting) (ii) The formula for calculating the projected growth rate for compensation 3.Provision for Cross-Empowerment to ensure Single Interface under GST (outstanding issue from 1st and 2nd GSTC Meeting) – (i) Distribution of taxpayers between States and Centre under GST regime (ii) Modalities for exercising information based enforcement action (iii) Periodicity of review of the distribution 4.Finalisation of the bands of tax rates under GST Regime 5.Delegation of powers to the Chairman, GST Council to constitute Technical Committees of officers 6.Date of the next meeting of the GST Council 7.Any other Agenda item with the permission of the Chairperson | same points in agenda | Agenda | ||
| Agenda | COUNCIL MEETING 4 | 3-4 Nov 2016 | Main Committee Hall, Parliament House Annexe, New Delhi | 1.Confirmation of the Minutes of the 3rd GST Council Meeting held on 18th and 19thOctober, 2016 2.Presentation by GSTN on status of development of GST Portal, Data migration/Enrolment plan, Risk factors and mitigation plan 3.Finalisation of the bands of tax rates under GST regime (Outstanding agenda item from the 3rd GST Council Meeting). (Agenda Note same as for the 3rd GST Council Meeting held on 18-19 Oct 2016) 4.Provision for Cross-Empowerment to ensure Single Interface under GST (Outstanding agenda item from the 3rd GST Council Meeting). (Agenda Note same as for the 3rd GST Council Meeting held on 18-19 Oct 2016) 5.Date of the next meeting of the GST Council 6.Any other Agenda item with the permission of the Chairperson | same points in agenda | Agenda | ||
| DT Agenda | COUNCIL MEETING 5 | 2-3 Dec 2016 | Auditorium, Pravasi Bharatiya Kendra, New Delhi | 1.Confirmation of the Minutes of the 4th GST Council Meeting held on 3-4 November, 2016 2.Approval of the Draft GST Law, Draft IGST Law and Draft GST Compensation Law 3.Provision for Cross-Empowerment to ensure Single Interface under GST (outstanding agenda item from the 4th GST Council meeting) 4.Date of the next meeting of the GST Council 5.Any other agenda item with the permission of the Chairperson | same points in agenda | DT Agenda | ||
| Agenda | COUNCIL MEETING 6 | 6-Dec-2016 | Room No.275, North Block, New Delhi | 1. Confirmation of the Minutes of the 5th GST Council Meeting held on 2-3 December,2016 2. Approval of the Draft GST Law, Draft IGST Law and Draft GST Compensation Law a. GST Treatment of Land and Building (Real Estate) b. Definition of State, Rate of Tax on Goods and Services in UTs without Legislature, Territorial Waters and Exclusive Economic Zones and Provisions for authorization of proper officers in States 3. Provision for Cross-Empowerment to ensure Single Interface under GST 4. Date of the next meeting of the GST Council 5. Any other agenda item with the permission of the Chairperson | same points in agenda | Agenda | ||
| Agenda | COUNCIL MEETING 7 | 22-23 Dec 2016 | Main Committee Room, Parliament Annexe Building, New delhi | 1.Confirmation of the Minutes of the 6th GST Council Meeting held on 11 December,2016 2.Approval of the Draft GST Law, Draft IGST Law and Draft GST Compensation Law a.GST Treatment of Land and Building (Real Estate) b.Definition of State, Imposition of Tax on Goods and Services in UTs without Legislature, Territorial Waters and Exclusive Economic Zones and Provisions for authorization of proper officers in States 3.Provision for Cross-Empowerment to ensure Single Interface under GST (outstanding agenda item from the 4th GST Council meeting) 4.Date of the next meeting of the GST Council 5.Any other agenda item with the permission of the Chairperson | same points in agenda | Agenda | ||
| DT Agenda | COUNCIL MEETING 8 | 3-4 Jan 2017 | Hall 2-3, Vigyan Bhavan, New delhi | 1.Presentations by representatives of the following sectors – a. Banking and Insurance b. Telecommunication c. Information Technology (IT) & Information Technology Enabled Services (ITeS) d. Civil Aviation e. Railways f. Commerce 2.Confirmation of the Minutes of the 7th GST Council Meeting held on 22-23 december, 2016 3.Approval of the Draft IGST Law 3A.Definition of State, Imposition of Tax on Goods and Services in UTs without Legislature, Territorial Waters and Exclusive Economic Zones and Provisions for authorization of proper officers in States 4.Provision for Cross-Empowerment to ensure Single Interface under GST 5.Approval of the Draft Compensation Law as modified in accordance with the decisions of the GST Council and vetted by the Ministry of Law & Justice, Government of India 6.Date of the next meeting of the GST Council 7.Any other agenda item with the permission of the Chairperson | same points in agenda | DT Agenda | ||
| Agenda | COUNCIL MEETING 9 | 16-Jan-2017 | Hall 2-3, Vigyan Bhavan, New Delhi | 1.Brief presentation by representatives of the Power sector 2.Confirmation of the Minutes of the 8th GST Council Meeting held on 3-4 January 2017 3.Provision for Cross-Empowerment to ensure Single Interface under GST 4.Discussion on issues of considering sale within twelve nautical miles as inter-state or intra-state sale 5.Approval of the Draft Compensation Law as modified in accordance with the decisions of the GST Council and vetted by the Ministry of Law & Justice, Government of India 6.Date of the next meeting of the GST Council 7.Any other agenda item with the permission of the Chairperson | same points in agenda | Agenda | ||
| Agenda 1 | COUNCIL MEETING 10 | 11-Feb-2017 | Vigyan Bhavan, New Delhi | 1. Brief presentation by representatives of Power Sector 2. Confirmation of the Minutes of the 8th GST Council Meeting held on 3-4 January 2017 3. Provision of Cross-Empowerment to ensure Single Interface under GST 4. Discussion on issues of considering sale within twelve nautical miles as inter-state or intrastate sale 5. Date of the next meeting of the GST Council 6. Any other agenda item with the permission of the Chairperson | same points in agenda | Agenda 1 | ||
| AD Agenda | COUNCIL MEETING 11 | 18-Feb-2017 | Hotel Radisson Blu, Udaipur, Rajasthan | 1. Confirmation of the Minutes of the 9th GST Council Meeting held on 16 January 2017 2. Approval of the Draft Compensation Law as modified in accordance with the decisions of the GST Council and as vetted by the Ministry of Law & Justice, Government of India 3. Approval of the legal provisions in the Model GST Law as per suggestions of the GST Council and vetted by the Union Ministry of Law 4. Date of the next meeting of the GST Council 5. Any other agenda item with the permission of the Chairperson | same points in agenda | AD Agenda | ||
| AD Agenda 1 | COUNCIL MEETING 12 | 4-Mar-2017 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of the 10th GST Council Meeting held on 18 February 2017 2. Approval of the Draft Central Goods and Services Tax (CGST) Law as modified in accordance with the decisions of the GST Council and as vetted by the Ministry of Law & Justice, Government of India 3. Approval of the Draft Integrated Goods and Services Tax (IGST) Law as modified in accordance with the decisions of the GST Council and as vetted by the Ministry of Law & Justice, Government of India 4. Development of an e-Waybill System by Goods and Services Tax Network (GSTN) 5. Date of the next meeting of the GST Council 6. Any other agenda item with the permission of the Chairperson | 1. Amendments to the draft IGST Law 2. Amendments to the draft Goods and Services Tax (Compensation to the States) Bill,2017 3. Constitution of a Task Force to suggest measures for creating an eco-system for seamless freight movement (Based on an agenda note received from MoRTH) | AD Agenda 1 | ||
| Agenda 1 | COUNCIL MEETING 13 | 16-Mar-2017 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of the 11th GST Council Meeting held on 4 March 2017 2. Approval of the Draft Model SGST Law as modified in accordance with the decisions of the GST Council and as vetted by the Ministry of Law & Justice, Government of India 3. Approval of the Draft UTGST Law as vetted by the Ministry of Law & Justice, Government of India 4. Additional Agenda Items 4.1. Amendments to the draft IGST Law 4.2. Amendments to the draft Goods and Services Tax (Compensation to the States) Bill, 2017 4.3. Constitution of a Task Force to suggest measures for creating an eco-system for seamless freight movement (Based on agenda note received from MoRTH) 5. Any other agenda item with the permission of the Chairperson | 2. Approval of the Draft GST Rules on: (a) Input Tax Credit (b) Valuation (c) Transitional Provisions (d) Composition 3. Approval of amendments to the following Draft GST Rules approved in the 2nd Meeting of the GST Council held on 30 September 2016: (a) Registration (b) Return (c) Payment (d) Refund (e) Invoice, Debit/Credit Note | Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 14 | 18-19 May 2017 | Sher-i-Kashmir International Conference Centre, Srinagar, Jammu & Kashmir | 1.Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017 2.Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the Government to the taxpayer 3.Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act, 2017 and Section 20 of the IGST Act, 2017 4.Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer operations under Section 146 of the CGST Act, 2017 5.Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for smooth roll-out of GST 6.Nomination of Additional Secretary, GST Council to the Board of GSTN 7.Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and the States | same points in agenda | DT Agenda | ||
| DT Agenda 1 | COUNCIL MEETING 15 | 3-Jun-2017 | 3 June 2017 at Hall No. 2-3, Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of the 14th GST Council Meeting held on 18-19 May 2017 2. Presentation on Information Technology (IT)-readiness of GSTN for roll-out of GST 3. Approval of amendments to the draft GST Rules and related Forms (details to be informed subsequently) 4. Finalization of the rates of tax and cess to be levied on commodities remaining after the Fitment exercise in the 14th GST Council meeting 5. Presentation on concept note on operationalizing the Anti-Profiteering Clause in GST Law 6. Any other agenda item with the permission of the Chairperson 7. Date of the next meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 16 | 11-Jun-2017 | Hall No. 2-3, Vigyan Bhavan, New Delhi | 1.Confirmation of the Minutes of the 15th GST Council Meeting held on 3 Jun 2017 2.Approval of amendments to the draft GST Rules and related Forms 1. Accounts and Records Rules 2. Accounts and Records Forms 3.Rate adjustments, if any, based on representations received from Trade and Industry – Goods 4.Rate adjustments, if any, based on representations received from Trade and Industry - Services 1. Proposals of Uttar Pradesh for exemption from GST 2. GST Rate on job work services provided in Textile, Diamond Processing and Jewellery Sectors 3. Legal Services 4. Sponsorship Services 5. GST rate on admission to cinema theatres (Record of discussion on 9th June, 2017 in the Fitment Committee) 5.Any other agenda item with the permission of the Chairperson – 1. Notification of certain Sections of GST Acts 2. Amendment in Rule 19 of the Registration Rules for additional method of Authentication | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 17 | 30-Jun-2017 | Hall No. 2-3, Vigyan Bhavan, New Delhi | 1.Confirmation of the Minutes of the 17th GST Council Meeting held on 18 Jun 2017 2.Decisions of the GST Implementation Committee (GIC) 3.Any other agenda item with the permission of the Chairperson i. Rules & Forms for Compounding of Offences ii. Rules & Forms for Enforcement iii. Rules & Forms for Refund (Rule 96 amended to accommodate export without payment of tax) iv. Rules & Forms for Demand and Recovery | a. Value for the purpose of levy of GST on transportation of goods by a vessel from a b.place outside India up to the customs station in India c. Notification of IGST Rules, 20 17 d. Proposal to amend rule 117 (I) of the COST Rules, 2017 e. High Sea Sales | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 18 | 30-Jun-2017 | Vigyan Bhavan, New Delhi | 1.Confirmation of the Minutes of the 17th GST Council Meeting held on 18 Jun 2017 2.Decisions of the GST Implementation Committee (GIC) 3.Any other agenda item with the permission of the Chairperson i. Rules & Forms for Compounding of Offences iv. Rules & Forms for Demand and Recovery | 3.Any other agenda item with the permission of the Chairperson a.Rules and Forms for Demand and Recovery b. Value for the purpose of levy of GST on transportation of goods by a vessel from a place outside India up to the customs station in India c. Notification of IGST Rules, 20 17d. Proposal to amend rule 117 (I) of the COST Rules, 2017 e. High Sea Sales | DT Agenda | ||
| Agenda 1 | COUNCIL MEETING 19 | 30-Jun-2017 | Vigyan Bhawan, New Delhi | 1. Confirmation of the Minutes of the 17th GST Council Meeting held on 18 June, 2017 2. Decisions of the GST Implementation Committee (GIC) 3. Any other agenda item with the permission of the Chairperson i. Rules and Forms for Compounding of Offences ii. Rules and Forms for Enforcement iii. Rules and Forms for Refund (Rule 96 amended to accommodate export without payment of tax) iv. Rules and Forms for Demand and Recovery v. Value for the purpose of levy of GST on transportation of goods by a vessel from a place outside India up to the customs station in India vi. Notification of IGST Rules, 2017 vii. Proposal to amend rule 117 (1) of the CGST Rules, 2017 viii. High Sea Sales | 1.changes in the rate of compensation cess | Agenda 1 | ||
| DT Agenda 1 | COUNCIL MEETING 20 | 5-Aug-2017 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of the 18th GST Council Meeting held on 30 June 2017 2. Confirmation of the Minutes of the 19th GST Council Meeting held on 17 July 2017 3. Decisions of the GST Implementation Committee (GIC) for post-facto approval 4. Approval of e-Way Bill Rule 5. Recommendations of the Fitment Committee 6. Proposals regarding changes to Central Sales Tax Rules 7. Any other agenda item with the permission of the Chairperson i. Amendments to CGST and SGST Rules ii. Constitution of Standing Committee for Anti-Profiteering iii. Development of e-Way Bill system by NIC iv. GST rate on Works Contract Services provided to the Government v. GST on Profit Petroleum and clarification on Cost Petroleum vi. Payment Process for Tax Deducted at Source under GST 8. Date of the next meeting of the GST Council | 7. Any other agenda item with the permission of the Chairperson vi i. Amendment of the Procedure and Conduct of Business Regulations of the GST Council. vi ii. Review of the ceiling rate of the Compensation Cess on motor vehicles. ix. Special provisions in GST in case of supplies to/from Nepal and Bhutan. x. Modification in FORM REG -13 to remove mandatory requirement of PAN for Embassies I Consulates and other UN Organizations. xi. Taxation of rectified spi rit/Extra Neutral Alcohol (ENA) under GST . xii. Exemption from IGST on temporary import of goods. | DT Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 21 | 9-Sep-2017 | Hyderabad, Telangana | 1. Confirmation of the Minutes of the 20th GST Council Meeting held on 5 August 2017 2. Decisions of the GST Implementation Committee (GIC) for information of the Council 3. Nomination of Director in the Board of GSTN from Group B (State Governments) 4. List of Acts from the Central and State Governments as per Section 5(4) of the GST (Compensation to States) Act, 2017 5. Issues recommended by the Law Committee for consideration of the GST Council i. Notification with respect to sub-section 6 of Section 54 of Central Goods & Services Act, 2017 (Category of Registered Persons not eligible for refund) ii. Extension of date for opting for composition till 30th September, 2017 in respect of such migrated taxpayers, who have not exercised their option till 16th August, 2017 iii. Exemption from the requirement of registration to the persons making supplies of handicraft goods in different states iv. Exemption to a job-worker making inter-State supply of services to a registered person from the requirement of obtaining registration under clause (i) of section 24 of the CGST Act, 2017 and consequential amendments v. Notifying the date from which section 51 of the CGST Act, 2017 shall come into force as 18.09.2017 and notifying certain persons or category of persons as deductors under clause (d) of sub-section (1) of section 51 of the said Act vi. Constitution of the Standing Committee, Screening Committees and National Anti-profiteering Authority (NAA) vii. Transitional provisions and filing of FORM GST-TRAN-1 viii. Changes in Central Goods and Service Tax Rules, 2017 6. Approach Paper on Principles for Fitment post implementation of GST 7. Recommendations of the Fitment Committee on goods and services (Outstanding Agenda Item from 20th GST Council Meeting) 8. Other Recommendations of the Fitment Committee i. Alternative approach for GST Rate Structure for Handicrafts ii. Compensation Cess on Motor Vehicles iii. Exemption from GST on the services provided to both international and domestic customers by ANTRIX Corporation Limited from levy of GST iv. Exemption from GST on the supply of nuclear fuel and heavy water by DAE to NPCIL v. GST on admission tickets for FIFA Under-17 Football World Cup-2017 9. Any other agenda item with the permission of the Chairperson 10. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 22 | 6-Oct-2017 | New Delhi | 1. Confirmation of the Minutes of 21st GST Council Meeting held on 9 September 2017 2. Decisions of the GST Implementation Committee (GIC) for information of the Council 3. Minutes of 1st Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues. 4. Note on revenue collected in August and September, 2017 under Goods and Services Tax (GST) and Compensation paid to States for the period July – August, 2017 5. Report and Recommendations of the Committee on Exports 6. Issues for consideration for relief to small taxpayers i. Proposal for increasing the aggregate annual turnover threshold under Composition scheme from Rs. 75 lakh (Rs. 50 lakh in special category States except Uttarakhand and J & K) to Rs. 1 Crore; and not taxing the exempt supplies made by a composition dealer ii. Proposal for quarterly filing of returns along with quarterly payment of taxes by taxpayers having annual turnover upto Rs. 1.5 Crore iii. Proposal for suspension of application of provisions of sub-section (4) of section 9 till 31 March, 2018 iv. Proposal for deciding the date for the operationalization of provisions of nationwide e-way bill 7. Issues recommended by the Fitment Committee for consideration of the GST Council i. GST Rate in respect of government works contract services having high labour content ii. Definition of Governmental Authority and GST on Government Grants iii. Rate of tax on car leasing, sale of leased cars, sale of old & used cars and reverse charge mechanism on sale of used /seized vehicles, scrap etc by government departments iv. GST on renting of motor cab and transport of passengers by motor cab services v. Reduction in rate of tax on some Job Work Services vi. Rate of tax on works contract in offshore Areas beyond twelve nautical miles and Transportation of natural gas through pipeline vii. Reverse charge mechanism for Overseeing Committee of Reserve Bank of India (RBI) under GST viii. Amendment in GST notifications in respect of 5% GST rates on cereals, pulses and flours etc. put up in unit container and bearing a brand name ix. Changes in GST rates on certain goods / clarifications to be issued 8. Issues recommended by the Law Committee for consideration of the GST Council i. Extension of timelines for filing of FORM GSTR-5A and FORM GST ITC-01 ii. Amendment of some provisions of CGST Rules, 2017 [relating to invoice (rule 46, 54 (2), additional instruction in FORM GSTR 4)] iii. Inclusion of additional items in Notifications No. 32/2017-Central Tax and No. 8/2017-Integrated Tax (handicraft items) iv. Clarification regarding the due dates for the generation of FORM GSTR-2A and FORM GSTR-1A for the month of July, 2017 9. Proposal for issuing notifications on cross-empowerment for ensuring single interface under GST 10. Proposal for deemed ratification of notifications, circulars and orders by the GST Council 11. Procedure for implementing GIC decisions of urgent nature requiring immediate implementation 12. Issues carried forward from the 21st GST Council Meeting: - i. Approach Paper on principles for Fitment post-implementation of GST ii. Issues listed in Annexure IIB of Agenda item 7 of 21st GST Council Meeting (List of goods discussed by the Fitment Committee where no change in rate of tax was proposed) iii. Issues listed in Annexure III of Agenda item 7 of 21st GST Council Meeting (GST rates on services – Proposals found NOT acceptable by the Fitment Committee) iv. List of Acts from the Central and State Governments as per Section 5(4) of the GST (Compensation to States) Act, 2017 | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 23 | 10-Nov-2017 | Guwahati | 1. Confirmation of the Minutes of 22nd GST Council Meeting held on 6 October 2017 2. Analysis of revenue collected in the month of August, September and October 2017 under Goods and Services Tax, including the revenue accruing to Centre and States through settlement of funds 3. Deemed ratification by the GST Council of notifications, circulars and orders issued by the Central Government 4. Decisions of the GST Implementation Committee (GIC) for information of the Council 5. Modification of Rules on Anti-profiteering 6. Issues recommended by the Fitment Committee for consideration of the GST Council i. Changes in GST/IGST rates on Goods (Annexures I, II, III, IV) ii. Dual levy of IGST on the royalty paid for import of pictures on a tangible media where the rights have been granted for a temporary period (Temporary transfer or permitting the use or enjoyment of any intellectual property right) iii. GST rate on job work in relation to manufacture of handicrafts iv. Amendment in notification No. 21/2017-CT(R) dated 22.8.2017 regarding Public Distribution System (PDS) and Fair Price Shops (FPS) v. Alignment of the entry at item (vi) of Sl. No.3 of notification No. 11/2017-CT(R) with the entries at items (ii), (iii), (iv) and (v) of Sl.No.3 vi. GST on Tour Operators services, request for allowing input tax credit of services in the same line of business at the existing rate of 5% without ITC vii. Clarification regarding warehousing of agricultural produce in GST regime viii. GST rate on permanent transfer of Intellectual Property (IP) ix. Inter-State transfer of aircraft engines, parts and accessories x. Issues related to rate of tax on certain Services 7. Issues recommended by the Law Committee for consideration of the GST Council i. Draft rule to be framed under section 107 of the CGST Act (Appeals to Appellate Authority) ii. Amendment in Central Goods and Services Tax Rules, 2017 recommended by Law Committee Meeting on 01.11.2017 iii. Centralized UIN for Foreign Diplomatic Missions / UN Organizations iv. Reversal of Late Fee paid by registered persons who failed to furnish the return in FORM GSTR 3B for August and September 2017 within due date v. Apportionment of IGST between States and Union Territories (UTs) under section 12(14) of the IGST Act in the case of supply of advertisement services to Central/State Government, statutory body or a local authority vi. To restrict the maximum amount of late fee payable to the extent of output tax liability in a return by exercising powers under section 128 of the CGST Act, 2017 8. Other issues requiring urgent action i. Extension of due dates for furnishing of certain FORMs on the common portal ii. Amendment to Sub-rule (2) of rule 54 of CGST Rules, 2017 iii. Presentation on GST on Real Estate sector iv. Exemption from GST on the Government’s share of Profit Petroleum and clarification regarding taxability of Cost Petroleum in the oil and gas sector v. Incentivising Digital Payments in GST regime (Agenda Note would be circulated separately) 9. Recommendations of Group of Ministers (GoM) on Composition and tax structure on restaurants for consideration of the GST Council 10. Minutes of 3rd Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues 11. Present status of e-Way Bill System as on 31 October 2017 12. Any other agenda item with the permission of the Chairperson 13. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 24 | 16-Dec-2017 | North Block, New Delhi | 1. Confirmation of the Minutes of 23rd GST Council Meeting held on 10 November 2017. 2. Introduction of a nationwide E-Way Bill System with effect from 01.01.2018. 3. Any other agenda item with the permission of the Chairperson. | same points in agenda | DT Agenda | ||
| DT Agenda 1 | COUNCIL MEETING 25 | 18-Jan-2018 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of 24th GST Council Meeting held on 16 December 2017 2. Revenue collected in the month of November and December 2017 under Goods and Services Tax, including the revenue accruing to Centre and States through settlement of funds 3. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 4. Decisions of the GST Implementation Committee (GIC) for information of the Council 5. Minutes of 4th and 5th Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues 6. Recommendations of the ‘Committee on Returns Filing’ on Simplification of Returns under GST 7. Issues recommended by the Law Committee for consideration of the GST Council 8. Recommendations of the Committee on Handicrafts 9. Changes proposed to be made in the CGST Act, 2017, SGST Acts, the IGST Act, 2017 and the GST (Compensation to States) Act, 2017 10. Issues recommended by the Fitment Committee for the consideration of the GST Council 11. Carry forward items from the previous Council Meeting i. Presentation on GST in Real Estate sector ii. Incentivising Digital Payments in GST regime 12. Transfer of shares of Empowered Committee (EC) in GSTN to the State of Telangana 13. Any other agenda item with the permission of the Chairperson 14. Date of the next Meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 26 | 10-Mar-2018 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of 25th GST Council Meeting held on 18th January, 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Review of Revenue position for the month of January and February, 2018 under GST 5. Accounting for provisional settlement of IGST and devolution of balance IGST at the end of any financial year 6. Amendments to Anti-profiteering Rules 7. Grievance Redressal Mechanism in GST regime in light of recent judgements of Hon’ble High Courts of Allahabad and Mumbai 8. Extension of suspension of reverse charge mechanism under section 9(4) of the CGST Act, 2017, section 5(4) of the IGST Act, 2017 and section 7(4) of the UTGST Act, 2017 and provisions relating to TDS (section 51) and TCS (section 52) 9. Minutes of 6th and 7th Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues 10. Decision of date of reintroduction of e-Way Bill requirement 11. Status of e-Wallet scheme for exports and decision on continuance of payment of IGST through advance authorization, EPCG, etc. / exemption to EOU and SEZ units 12. New System of Return Filing 13. Applicability of Goods and Services Tax on Extra Neutral Alcohol (ENA) 14. Any other agenda item with the permission of the Chairperson 15. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 27 | 4-May-2018 | Vigyan Bhavan, New Delhi | 1. Confirmation of the Minutes of 26th GST Council Meeting held on 10 March, 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Review of Revenue position 5. Clarification regarding applicability of Integrated Goods and Services Tax on goods supplied while being deposited in a warehouse 6. Change in the shareholding pattern of GSTN 7. Incentivizing Digital Payments in GST regime (Carry forward item from the 25th Council Meeting) 8. Imposition of Cess on Sugar under GST and reduction of GST rate on Ethanol 9. New System of Returns Filing 10. Any other agenda item with the permission of the Chairperson 11. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda 1 | COUNCIL MEETING 28 | 21-Jul-2018 | North Block, New Delhi | 1. Confirmation of the Minutes of 27th GST Council Meeting held on 04th May, 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Decisions/recommendations of IT Grievance Redressal Committee for information of the Council 5. Review of Revenue Position 6. Issues recommended by the Law Committee for consideration of the GST Council i. Proposals for amendments in the CGST Act, 2017, IGST Act, 2017, UTGST Act, 2017 and GST (Compensation to States) Act, 2017 ii. Creation of GST Appellate Tribunal (GSTAT) iii. Simplification of GST Returns 7. Issues recommended by the Fitment Committee for consideration of the GST Council 8. Reports/recommendations of different Committees/Group of Ministers (GoMs) for information/approval of the Council: i. Recommendations of the Committee on Lottery ii. Recommendations of the Committee on IGST iii. Recommendations of the Report of the Task Force to Suggest Measures for Creating and Eco-System for Seamless Road Transport Connectivity iv. Recommendations of the Group of Ministers on Digital Payments v. Interim report of the Group of Ministers on imposition of Sugar Cess vi. Recommendations of the Group of Ministers on Reverse Charge Mechanism 9. Minutes of 9th Meeting of Group of Ministers (GoM) on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues 10. Ad hoc exemption order issued under Section 25(2) of the Customs Act, 1962 for information of the GST Council 11. Any other agenda item with the permission of the Chairperson 12. Date of the next meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda 1 | COUNCIL MEETING 29 | 4-Aug-2018 | Vigyan Bhawan, New Delhi | 1.Confirmation of the Minutes of 28th GST Council Meeting held on 21st July,2018 2.Discussion to address issues and concerns of Micro, Small & Medium Enterprises (MSME) in GST regime 3. Incentivising Digital Payments in GST Regime 4. Any other agenda item with the permission of the Chairperson 5. Date of the next meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 30 | 28-Sep-2018 | North Block, New Delhi | 1. Confirmation of the Minutes of 29th GST Council Meeting held on 04th August 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the 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 12. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda 1 | COUNCIL MEETING 31 | 22-Dec-2018 | Vigyan Bhawan, New Delhi | 1. Confirmation of the Minutes of 30th GST Council Meeting held on 28 September, 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Decisions/recommendations of the IT Grievance Redressal Committee (ITGRC) for information of the Council 5. Review of Revenue position 6. Issues recommended by the Fitment Committee for the consideration of the GST Council 7. Issues recommended by the Law Committee for the consideration of the GST Council i. Extension of the due date for furnishing the statement in FORM GSTR-8 by electronic commerce operator for the months of October, November and December, 2018 ii. Extension of last date for allowing migration of taxpayers who received Provisional Identification Number (PID) till 31st December, 2017 iii. FAQ on Banking, Insurance and Stock Brokers Sector iv. Amending SOP issued on TDS - Issues on furnishing of return in FORM GSTR-7 by registered persons required to deduct tax at source under section 51 of the CGST Act for period during which the deductor was not registered v. Update on the implementation status of the issues referred to the Law Committee by the GST Council vi. Request for exemption from provisions relating to Tax Deduction at Source (TDS) in case of taxable supplies between Government Authority to another Government Authority or to PSU and vice versa vii. Amendments to the CGST Rules, 2017 viii. IGST Rules for determination of Place of Supply ix. Circular to clarify certain issues under GST x. Circular to clarify denial of composition option by tax authorities and effective date thereof xi. Clarification on refund related issues xii. Clarification on export of services under GST xiii. Requirement of submission of invoices for processing of refund claims of unutilised Input Tax Credit (ITC) in FORM GST RFD-01A xiv. Proposal for centralized Authority for Advance Ruling and centralized Appellate Authority for Advance Ruling under GST xv. Suggestions made for allowing quarterly payment by small taxpayers xvi. Issuance of a Circular to clarify taxability of medicines and consumables supplied to in-patients in hospitals during the course of treatment xvii. Amendments to the CGST Rules, 2017, consequential to notifying the provisions of the CGST (Amendment) Act, 2018, SGST (Amendment) Act, 2018 and IGST (Amendment) Act, 2018 xviii. Proposal to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 under section 16(4) of CGST Act, 2017 till the due date for furnishing of return for the month upto March, 2019 xix. Extension of the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 xx. Proposal for amendment of Section 50 of CGST Act, 2017 to allow payment of interest on net cash liability Page 5 of 309 xxi. Reduction in amount of late fees leviable on account of delayed furnishing of FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4 for the months/quarters from July, 2017 to September, 2018 xxii. Proposal to extend benefit of composition levy for small service providers xxiii. Proposal to introduce the new return system on trial basis from 01.04.2019 and on mandatory basis from 01.07.2019 xxiv. Single interface for disbursal of refund amounts xxv. Rationalisation of cash ledgers in GST 8. Approval of modifications in Articles of Association (AOA) and Memorandum of Association (MOA) of Goods and Services Tax Network (GSTN) based on decision of the GST Council to convert it into a 100% Government-owned entity 9. Status report of work of GoM on Revenue Mobilisation 10. Status report of passage of SGST (Amendment) Bill, 2018 in various States and Union Territories with Legislatures 11. Reconstitution of membership of the Law Committee, Fitment Committee and IT Committee for information of the Council 12. Any other agenda item with the permission of the Chairperson 13. Date of the next meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda 1 | COUNCIL MEETING 32 | 10-Jan-2019 | Main Committee Hall, Parliament House Annexe, New Delhi | 1. Confirmation of the Minutes of 31st GST Council Meeting held on 22nd December, 2018 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Interim Report of GoM (Group of Minister) on MSMEs 5. Issues recommended by the Fitment Committee for the consideration of the GST Council i. Proposal for boosting real estate sector under GST regime by providing a composition scheme for residential construction units ii. Proposal regarding rationalisation of GST rates on Lottery iii. Request by CAPSI (Central Association of Private Security Industry) to bring the entire security services sector including body corporate under RCM (Reverse Charge Mechanism) 6. Issues recommended by the Law Committee for the consideration of the GST Council i. Notification of provisions of the CGST (Amendment) Act, 2018; UTGST (Amendment) Act, 2018 and the GST (Compensation to States) Amendment Act, 2018 and the IGST (Amendment) Act, 2018 ii. Consequential amendments in notifications issued earlier in light of bringing into force the provisions of the CGST (Amendment) Act, 2018; the UTGST (Amendment) Act, 2018; the GST (Compensation to States) Amendment Act, 2018 and the IGST (Amendment) Act, 2018 iii. Consequential amendments in Circulars and Orders issued earlier in light of bringing into force the provisions of the CGST (Amendment) Act, 2018; the UTGST (Amendment) Act, 2018; the GST (Compensation to States) (Amendment) Act, 2018 and the IGST (Amendment) Act, 2018 iv. Proposal for amendment in CGST Rules, 2017 7. Review of Revenue position 8. Allowing ITGRC (IT Grievance Redressal Committee) to consider non-technical issues (errors apparent on the face of record) 9. Use of RFID (Radio-frequency Identification) data for strengthening enforcement of e-Way bill system under GST 10. Quarterly Report of the NAA (National Anti-profiteering Authority) for the quarter October to December 2018 for the information of the GST Council 11. Report of GoM on Revenue Mobilisation 12. Any other agenda item with the permission of the Chairperson 13. Date of the next meeting of the GST Council | same points in agenda | DT Agenda 1 | ||
| DT Agenda | COUNCIL MEETING 33 | 20-Feb-2019 | North Block, New Delhi | 1. Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January 2019 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Decisions/recommendations of the IT Grievance Redressal Committee for information of the Council 5. Recommendations of the GoM for boosting Real Estate Sector under GST regime 6. Draft notifications and Removal of Difficulty order giving effect to the decisions of 32nd GST Council Meeting regarding MSME (including small traders) 7. Any other agenda item with the permission of the Chairperson 8. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 34 | 19-Mar-2019 | North Block, New Delhi | 1. Confirmation of the Minutes of 33rd GST Council Meeting held on 20th and 24th February 2019 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the Council 5. Recommendations of the Joint Committee (Fitment Committee and Law Committee) on Real Estate Sector 6. Creation of the State and Area Benches of the Goods and Services Tax Appellate Tribunal 7. Any other agenda item with the permission of the Chairperson 8. Date of the next meeting of the GST Council | 7. Any other agenda item with the permission of the Chairperson Approval of the draft Removal of Difficulty Order for giving effect to the decisions of 32nd GST Council Meeting for MSME sector (including small traders) | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 35 | 21-Jun-2019 | Vigyan Bhawan, New Delhi | 1. Guidelines on data sharing with CAG by the Central and the State Tax Administration in GST regime 2. Confirmation of the Minutes of the 34th GST Council Meeting held on 19th March 2019 3. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 4. Decisions of the GST Implementation Committee (GIC) for information of the Council 5. Review of Revenue Position 6. Issues recommended by the Law Committee for the consideration of the GST Council i. Amendments in GST Laws ii. Update on the status of the issues referred to the Law Committee by the GST Council iii. Proposal for e-ticketing for cinema tickets iv. Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons v. Proposed timeline for introduction of New Return system vi. Staggered extension of due date of filing returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C vii. Proposal to extend the due date for filing of declaration in FORM GST ITC-04 for the period July 2017 to June 2019 7. Issues recommended by the Fitment Committee for the consideration of the GST Council i. Recommendations of Group of Ministers on Lottery ii. Changes in GST rate on electric vehicles and related supplies iii. Informing GST Council regarding direction of Hon’ble High Court of Delhi to examine the valuation mechanism prescribed for Solar Power Generating System (SGPS) iv. Review of GST Council recommendation for applying reduced rate of GST on sale and leasing of motor vehicles with effect from 1st July, 2017 8. Creation of the State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) 9. Introduction of Electronic Invoicing System 10. Issues relating to National Anti-profiteering Authority i. Quarterly Report of the NAA (National Anti-profiteering Authority) for the quarter January to March 2019 for the information of the Council ii. Extension of tenure of National Anti-profiteering Authority iii. Standard Operating Procedure (SOP) for the field formations regarding Anti-profiteering investigations 11. Recommendations of Committee of Officers on use of RFID data for strengthening of E-waybill system under GST 12. Waiver of Interest on delayed receipt of Advance User Charges (AUC) from few States and CBIC 13. Any other agenda item with the permission of the Chairperson 14. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda | COUNCIL MEETING 36 | 25-Jul-2019 | North Block, New Delhi | 1. Confirmation of the Minutes of the 35th GST Council Meeting held on 21st June 2019 2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 3. Decisions of the GST Implementation Committee (GIC) for information of the Council 4. Issues recommended by the Fitment Committee for the consideration of the GST Council i. Changes in GST rate on electric vehicles and related supplies 5. Any other agenda item with the permission of the Chairperson 6. Date of the next meeting of the GST Council | same points in agenda | DT Agenda | ||
| DT Agenda 1 | COUNCIL MEETING 37 | 20-Sep-2019 | North Block, New Delhi | 1. Address/Presentation by the Chairman, Finance Commission regarding need for a consultative mechanism between the GST Council and the XV Finance Commission 2. Confirmation of the Minutes of 36th GST Council Meeting held on 27th July 2019 3. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 4. Decisions of the GST Implementation Committee (GIC) for information of the Council 5. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the Council 6. Review of Revenue position 7. Issues recommended by the Law Committee for the consideration of the GST Council i. Proposal for extension of last date for filing of appeals against orders of Appellate Authority before the GST Appellate Tribunal due to non-constitution of benches of the Appellate Tribunal ii. Exemption to small taxpayers from filing of Annual Return iii. Issues pertaining to interpretation of Section 10 of the IGST Act, 2017 iv. Restrictions in availing input tax credit in respect of outward supplies not furnished under section 37 of the CGST Act, 2017 v. Proposed clarifications on refund related issues vi. E-way bill for movement of Gold vii. Proposed amendment to sub-rule (5) of rule 61 of the CGST Rules, 2017 relating to FORM GSTR-3B viii. Specifying the due date for furnishing of return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October- December, 2019 ix. Proposal for amendments to CGST Rules, 2017 | 10(i). Interim recommendations of Committee of Officers on Risk Based Management of taxpayers under GST regime 16(i). Minutes of 121 h meeting of the Group of Ministers (GoM)on IT Challenges in GST Implementation for information of the Council and discussion on GSTN issues 22. Any other agenda item with the permission of the Chairperson i. Resubmission of refund application after filing NIL refund in FORM GST RFD-OlA ii Circular No. 107/26/2019-GST dated 18.07.2019on supply of Information Technology enabled Services (ITeS services) - further clarification iii. Single disbursement related amendments of rule 91 of the CGST Rules iv. Doubts raised on treatment of secondary or post-sales discounts under GST | DT Agenda 1 | ||
| DT Agenda 1 | COUNCIL MEETING 38 | 18-Dec-2019 | North Block, New Delhi | 1. Confirmation of the Minutes of 37th GST Council Meeting held on 20 th September 2019 2. Issues concerning GST on Lottery 3. Revenue Analysis Recommendations of the GoM on Revenue Analysis and Deliberations of the Committee of Officers on Revenue Augmentation 4. Report of GoM on Real Estate 5. Issues recommended by the Fitment Committee for the consideration of the GST Council 6. Issues recommended by the Law Committee for the consideration of the GST Council 7. Creation of Public Grievance Redressal Committee as per Hon’ble High Court of Delhi’s order in the case of Sales Tax Bar Association 8. Status of Group of Ministers (GoMs) constituted for various agenda items 9. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 10. Decisions of the GST Implementation Committee (GIC) for information of the Council 11. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the Council 12. Quarterly Report of the NAA for the quarter July to September 2019 for the information of the GST Council 13. Presentation on developments regarding implementation of i. GST EWB System – FASTag Integration ii. New Return System iii. Integrated refund system with disbursal by single authority iv. Generation of electronic Invoice Reference Number v. Linking GST registration with Aadhaar and proposed changes in the GST Law and GSTN System 14. Clarification on GST rate on fabrics and articles of textiles falling in Chapters 56 to 59 of the tariff pursuant to the order of the Hon’ble High Court of Delhi in Writ petition (Civil) No. 597 of 2019 15. Any other agenda item with the permission of the Chairperson 16. Date of the next meeting of the GST Council | 6. Issues recommended by the Law Committee for the consideration of the GST Council i. Standard Operating Procedure to be followed in case of non-filers of returns ii. Proposed amendments in the CGST Act, 2017 15. Any other agenda item with the permission of the Chairperson i. Creation of the State and Area benches of the Goods and Services Tax Appellate Tribunal(GSTAT) ii. Measures for Revenue Augmentation | DT Agenda 1 | ||
| Press release | COUNCIL MEETING 39 | 14-Mar-2020 | New Delhi | 1. Confirmation of the Minutes of 38th GST Council Meeting held on 18th December 2019 2. Update by Infosys (through GSTN) 3. Review of Revenue Position 4. Issues recommended by the Fitment Committee for the consideration of the GST Council (Recommendations by the Committee of Officers on Revenue Augmentation) 5. Issues recommended by the Law Committee for the consideration of the GST Council A. Issues recommended by the Law Committee for the consideration of the GST Council i. Taxability of ‘economic surplus’ earned by brand owners of alcoholic liquor for human consumption ii. Challenges faced in apportionment of ITC in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules iii. Issue regarding waiver of penalty and interest on previous period due to removal of preimport condition under Advance Authorization scheme iv. Levy of interest under the provisions of section 50 of the CGST Act, 2017 for delay in payment of tax v. Proposal for waiver of filing of FORM GSTR-1 by taxpayers who have availed the special composition scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019. vi. Filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) vii. Proposals for amendment in the CGST Rules, 2017 viii. Proposals for amendment in the CGST Act, 2017 and the IGST Act, 2017 ix. Scheme of ‘Know Your Supplier’ x. Notifying NPCI, Transunion CIBIL Ltd. and Association of Mutual fund of India under section 150(1)(p) and Banking Information return under Section 150(1)(e) xi. Proposal for Notification / Rule change for enabling AADHAAR based authentication in GST xii. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal xiii. Exemption for certain class of registered persons from having e-invoicing along with extension of dates for implementation of e-invoicing xiv. Exemption for certain class of registered persons from capturing dynamic QR code along with deferment of implementation of QR Code xv. Agenda note for GST Council regarding extension of date of GSTR 3B filing for the month of Jan, 2020 till 31st March 2020 xvi. Agenda note for GST Council regarding continuation of the existing system of furnishing FORM GSTR-1 and FORM GSTR-3B till the month of September, 2020 Page 5 of 259 xvii. Transition Plan in view of merger of Union Territories of Dadra & Nagar Haveli and Daman & Diu xviii. Deferring e-Wallet scheme and extending duty exemption for exporters B. Deliberations of the Law Committee in the matter of the representation by Construction Federation of India on the orders of the Hon’ble High Court of Delhi 6. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for the State of Uttar Pradesh 7. Quarterly Report of the NAA for the quarter October to December 2019 for the information of the GST Council 8. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 9. Decisions of the GST Implementation Committee (GIC) for information of the Council 10. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the Council 11. Any other agenda item with the permission of the Chairperson 12. Date of the next meeting of the GST Council | 4. Issues recommended by the Fitment Committee for the consideration of the GST Council (Recommendations by the Committee of Officers on Revenue Augmentation) l. Fitment Agenda for Goods: Inverted Rate Structure m GSTCorrection of inverted rates on certain key sectors ii. Fitment Agenda for Services 11.Any other agenda item with the permission of the Chairperson I. An incentive scheme for consumers to increase invoice compliance in B to C supply ii. Issuance of Circular clarifying certain refund related issues iii Physical verification and KYC of persons willing to take registration within first six months and corresponding spike rule iv. Proposed amendments in the CGST Act, 2017 v. Proposal to issue notification and circular clarifying issues related to corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 VI. Proposal to issue Removal of difficulty order for extending the time limit for revocation of cancellation of registration VII. Status update on conversion of Goods And Services Tax Network (GSTN) into 100% Government owned Company Vlll. Judgment of Hon'ble Supreme Court of India In Chief Commissioner of Central Excise and Service Tax &Ors. Vs. Mis Ranchi Club Ltd. and State of West Bengal vs. Calcutta Club Limited laying down that from 2005 onwards, Finance Act, 1994 does not purport to levy service tax on member clubs in incorporated form ix. Order ofHon'ble High Court of Rajasthan in the matter of Rajasthan Tax Consultants Association vs UoI and Ors. (D. B. Civil Writ No. 15239/2017) x. Agenda Note for refund of ITC of the tax paid on capital goods, in cash, for registered taxpayers with annual aggregate turnover up to 15 crores Xl. Time bound disposal of long pending change request arising out of changes made in LawlRules through one time special measure. Xll. Ad-hoc Exemptions Order(s) issued under Section 25 (2) of Customs Act, 1962 to be placed before the GST Council for Information | Press_release | ||
| DT Agenda 1 | COUNCIL MEETING 40 | 12-Jun-2020 | New Delhi | 1. Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020 2. Review of Revenue Position 3. Issues recommended by the Law Committee for the consideration of the GST Council i. Amendment in CGST Rules to prescribe the rates for Composition Scheme under Section 10(2A) ii. Proposal to issue Removal of difficulty order for extending the time limit for revocation of cancellation of registration iii. Notification of provisions of the Finance Act, 2020 amending various sections of the CGST Act and the IGST Act iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020 v. Reduction in rate of interest for delay in payment of GST for remaining part of Financial Year 2020-21 4. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the Central Government 5. Decisions of the GST Implementation Committee (GIC) for information of the Council 6. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the Council 7. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for the State of Uttar Pradesh 8. Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter January to March 2020 for the information of the GST Council 9. Constitution of Grievance Redressal Committee at CBIC Zonal / State level for redressal of grievance of taxpayers on GST related issues 10. Any other agenda item with the permission of the Chairperson 11. Date of the next meeting of the GST Council | 3.Issues recommended by the Law Committee for the consideration of the GST Council i.Amendment in CGST Rules to prescribe the rates for Composition Scheme under Section 10(2A) ii.Proposal to issue Removal of difficulty order for extending the time limit for revocation of cancellation of registration iii.Notification of provisions of the Finance Act, 2020 amending various sections of the CGST Act and the IGST Act iv.Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020 v.Reduction in rate of interest for delay in payment of GST for remaining part of Financial Year 2020-21 vi.Reduction in late fees for FORM GSTR-3B for months from July, 2017 to January, 2020 - One time amnesty to clean up pendency in return filing in GST regime 9A. Inverted Rate Structure in GST- Correction of inverted rates on certain key sectors. 10. Any other agenda item with the permission of the Chairperson i.Sharing of GST data with Comptroller and Auditor General of India for the purposes of GST audit ii.Discussion on Compensation to States | DT Agenda 1 | ||
| Minutes | COUNCIL MEETING 41 | 27-Aug-2020 | Minutes | |||||
| Press_Release | COUNCIL MEETING 42 | 05-Oct-2020 | Press_Release | |||||
| Press_Release | COUNCIL MEETING 43 | 28-May-2021 | Press_Release | |||||
| press_release | COUNCIL MEETING 44 | 12-Jun-2021 | press_release | |||||
| press_release | COUNCIL MEETING 45 | 17-Sep-2021 | press_release |
