47thMeet

ingoftheGSTCouncil
,Chandi
gar
h
t
h th
28 and29 June,2022
*
* *
PRESSRELEASE

TheGSTCounci s47thmeet
l
’ i
ngwashel dinChandigarhon28th and29th June,
2022underthechai r
manshi
poftheUni onFinance&CorporateAf
fair
sMi nisterSmt .
Nirmal
a Sithar
aman. The GST Counci l has i
nter
-ali
a made t he f oll
owing
recommendati
onsr el
ati
ngtochangesinGSTr at
esonsupplyofgoodsandser vi
ces
andchangesrel
atedtoGSTlawandpr ocedur
e:

I
.Recommendat
ionsr
elat
ingt
oGSTr
atesongoodsandser
vices
A. Rat
e Rat
ional
izat
ion t
o r
emov
e i
nver
ted dut
y st
ruct
ure [
Appr
oval of
r
ecommendat
ionsmadebyGoM onr
ater
ati
onal
izat
ion]
S.No. Descr
ipt
ion Fr
om To

GOODS

1. Pr
int
ing,
wri
ti
ngordr
awi
ngi
nk 12% 18%

2. Knives wi th cut t
ing blades, Paper knives, Pencil 12% 18%
sharpenersandbl adestherefor,Spoons,forks,ladl
es,
ski
mmer s,cake-server
setc
3. Powerdr i
ven pumpspr imaril
ydesi gned f
orhandl i
ng 12% 18%
watersuchascent rif
ugalpumps, deeptube-
wel lt
urbi
ne
pumps, submer sibl
epumps; Bicyclepumps
4. Machi nesforcl eani ng,sortingorgr ading,seed,grain 5% 18%
pulses;Machiner yusedi nmi l
li
ngindust r
yorf ort he
wor ki
ngofcer eal set c;PawanChakkit hatisAirBased
AttaChakki;Wetgr inder;
5. Machi nesforcleani ng,sor t
ingorgradi ngeggs,f r
uitor 12% 18%
other agricul
tural pr oduce and i ts par ts, Mil
king
machi nesanddai r
ymachi nery
6. LED Lamps,l ight s and f ixture,t
heirmet alpr i
nted 12% 18%
ci
rcuitsboard;
7. Drawingandmar kingouti nstrument
s 12% 18%

8. Sol
arWat
erHeat
erandsy
stem; 5% 12%

9. Pr epared/fi
nished leat
her
/chamoi
s l
eat
her / 5% 12%
composi t
ionleathers;
10. Refundofaccumul atedITCnottobeal
lowedonfl
owi
nggoods:
(i
) Edi bleoil
s
(i
i
) Coal
Servi
ces

11. Ser
vicessuppl
i
edbyf
oremant
ochi
tfund 12% 18%

12. Jobwor ki
nrel
ati
ont
opr
ocessi
ngofhi
des,ski
nsand 5% 12%
l
eather
S.No. Descr
ipt
ion Fr
om To

13. Jobworki
nrelati
ontomanufact
ureofleat
hergoods 5% 12%
andf
oot
wear
14. Jobwor
kinr
elati
ontomanuf
actur
eofcl
aybri
cks 5% 12%

15. Wor ks cont r

actf orroads,br idges,r ail
ways,met ro, 12% 18%
effl
uentt r
eat mentpl ant,cremat ori
um et c.
16. Wor ks cont ract suppl ied t o cent ral and st ate 12% 18%
gov ernment s, l ocal aut horiti
es f or hi stori
cal
monument s,canal s,dams,pi peli
nes,pl antsforwat er
supply ,educat ionalinsti
tutions,hospi talsetc.& sub-
cont r
actort hereof
17. Wor ks cont ract suppl ied t o cent ral and st ate 5% 12%
gov ernment s, uni on territ
ories & l ocal authorit
ies
i
nv olving predomi nantlyear thwor k and sub-contracts
thereof

B. Ot
herGSTr
atechangesr
ecommendedbyt
heCounci
l
S.No.Descr
ipt
ion Fr
om To

Goods

1. Ost
omyAppl
i
ances 12% 5%

2. Or
thopedi
c appl
i
ance- Spl
i
nts and ot
her f
ract
ure 12% 5%
appli
ances;ar
ti
fi
cialpartsofthebody ;otherappli
ances
whicharewor norcar r
ied,orimplantedinthebody ,to
compensateforadefectordisabi
l
ity;
intr
aocularl
ens
3. Tet
raPak(
Asept
icPackagi
ngPaper
) 12% 18%

4. Tar( whetherf rom coal

,coalgasifi
cation pl
ants, 5%/18% 18%
producerGaspl ant
sandCokeOv enPlants.
5. IGSToni mpor tofDiet
hylcar
bamazi
ne( DEC)tablet
s 5% Ni
l
suppli
ed f ree of cost f or Nati
onal Filar
iasi
s
Eli
minati
onPr ogramme
6. CutandPol i
sheddi amonds 0.
25% 1.
5%

7. I GSTonspeci f
ieddef
encei
temsimport
edbyprivat
e Appli
cabl
e Ni
l
entit
ies/
vendor
s,when end-user i
st he Def
ence rat
e
forces.
Serv
ices

1. Tr
anspor
tofgoodsandpassenger
sbyr
opeway
s. 18% 5% ( with
ITC of
serv
ices)

2 Renti
ngoft
ruck/
goodscar
ri
agewher
ecostoff
ueli
s 18% 12%
i
ncluded
CWi
thdr
awalofexempt
ions[
Appr
ovalofr
ecommendat
ionsmadebyGoM onr
ate
r
ati
onal
izat
ion]
C1. Hitherto,GSTwasexempt edonspeci fi
edf oodi t
ems,gr ainset cwhennot
branded,orrightont hebrandhasbeenf or egone.Ithasbeenr ecommendedt orev
ise
thescopeofexempt i
ont oexcl
udef r
om itpr epackagedandpr e-
labelledr et
ailpackin
termsofLegalMet rologyAct,i
ncludi
ngpr e-packed,pre-
labell
edcur d,lassiandbut t
er
milk.
C.2 Incaseoft hefollowinggoods,exempt ionfrom GSTwi l
lbewi thdrawn:
S.No. Descr i
ptionofgoods From To

GSTr
atechanges

1. Cheques,
loseori
nbookf
orm Ni
l 18%

2. Mapsandhy drographi
corsi mil
archart
sofal
l Ni
l 12%
kinds, i ncluding at lases, wal l maps,
topographicalplansandgl obes,pr
int
ed

3. Par
tsofgoodsofheadi
ng8801 Ni
l 18%

C.3 Incaseofthefol
lowinggoods,t
heexempt
ioni
nfor
m ofaconcessi
onalr
ate
ofGSTisbei
ngrati
onal
ized:
S.No. Descri
pti
onofgoods Fr
om To

GSTr
atechanges

1. Pet
rol
eum/Coal
bedmet
hane 5% 12%

2. Sci
enti
fi
candt echnicalinstr
umentssuppl
i
ed 5% Appli
cabl
e
topubl
icfundedresearchinsti
tut
es rat
e

3. E-
wast
e 5% 18%

C4.I
ncaseofSer
vices,
fol
lowi
ngexempt
ionsar
ebei
ngr
ati
onal
ized:

S. Descr
ipt
ion
No.

1. Exempti
onontr
anspor
tofpassenger
sbyairt
oandf
rom NEst
ates&
Bagdogr
aisbei
ngrest
ri
ctedt
oeconomyclass

2 Exempt
iononf
oll
owi
ngser
vicesi
sbei
ngwi
thdr
awn.

(
a)Tr
anspor
tat
ionbyr
ail
orav
essel
ofr
ail
wayequi
pmentandmat
eri
al.

(
b)storage orwarehousing ofcommodi
ti
es whi
ch at
tractt
ax (
nut
s,
spices,
copra,
jaggery
,cottonet
c.)

(
c)Fumi
gat
ioni
nawar
ehouseofagr
icul
tur
alpr
oduce.
 (
d)Ser
vicesbyRBI
,
IRDA,
SEBI
,
FSSAI
,

(
e)GSTN.

(
f)Renting of r
esi
dent
ialdwel
l
ing t
o busi
ness ent
it
ies (
regi
ster
ed
persons)
.

(
g)Ser
vicesprov
idedbyt
hecor
dbl
oodbanksbywayofpr
eser
vat
ionof
st
em cell
s

3. Li
keCETPs,commonbio-
medicalwast
et r
eat
mentfaci
l
iti
esf
ortr
eatmentor
di
sposal
ofbiomedi
cal
wasteshall
betaxedat12%soastoall
owthem I
TC

4. Hot
elaccommodat
ionpr
icedupt
oRs.1000/
dayshal
lbet
axedat12%

5. Room r
ent(excl
udi
ngI CU)exceedi
ngRs5000perdayperpati
entchar
gedby
ahospi
talshal
lbetaxedtotheextentofamountchar
gedfort
heroom at5%
wit
houtI
TC.

6. Taxexempti
onont r
aini
ngorcoachi
nginrecr
eati
onalacti
vi
ti
esr
elat
ingto
art
sorcult
ure,orsportsi
sbei
ngrestr
ict
edtosuchservi
ceswhensuppli
ed
byanindi
vi
dual.

D.GSToncasinos,racecourseandonli
negami ng
TheCounci
ldir
ectedthattheGroupofMini
stersonCasino,RaceCourseandOnl
ine
Gamingre-
examinetheissuesi
nitst
ermsofr efer
encebasedonfurt
herinput
sfr
om
Stat
esandsubmitit
sreportwit
hinashor
tdurati
on.

E.Clarifi
cat i
ononGSTr ate
E1.Goods
1. El ectri
cv ehicleswhet herornotf it
tedwi t
habat terypack,ar eel igi
blef orthe
concessional GSTr ateof5%.
2. Al lfl
yashbr i
cksat tr
actsameconcessi onalratei
rrespect i
veoff l
yashcont ent
3.St onescov eredi nS.No. 123ofSchedul e-
I(suchasNapast ones),eveni fthey
arer eadyt ouseandpol ishedinmi norway s[ notmirrorpolished],at
tract
concessi onal GSTr ateof5%.
4.TheGSTr ateonal lformsofmangounderCTH0804, i
ncludingmangopul p
(otherthanmangoessl iced,dri
ed)at tractGSTatt he12%.Ent ryisalsobei ng
amendedt omaket hisampl yclear.Raworf r
eshmangoescont inuet obe
exempt .
5.Sewaget reatedwat erisexempt edf r
om GSTandi snott hesameaspur i
fied
wat erprov i
dedi nS.No.99ofnot if
ication2/ 2017-
CT( Rate).Thewor d'purifi
ed'
i
sbei ngomi ttedt omaket hisampl ycl ear.
6.Ni cot i
nePol arilexGum at t
ract
saGSTr ateof18%.
7.Thecondi ti
onof90%f l
yashcont entwi threspecttof lyashbr i
cksappl iesonly
tof l
yashaggr egate,andnotf lyashbr icks.Asasi mpl i
fi
cationmeasur e,the
 condi tionof90%cont enti sbei ngomi t
ted.
E2.
Clari
ficat ioni nrelat iont oGSTr at eonSer vices
1.Duet oambi gui tyi nGSTr at esonsuppl yofi ce-cream byi ce-cr eam par lours,
GSTchar ged@ 5%wi thoutI TCont hesamedur ingt heper iod1. 07.2017t o
5.
10. 2021shal l ber egul ar i
z edt oav oidunnecessar yl it
igation.
2.Appl icat ionf eechar gedf orent r anceorf ori ssuanceofel i
gibil
itycer t
ificat ef or
admi ssi onori ssuanceofmi gr at i
oncer ti
f i
cat ebyuni versit
iesi sexemptf r
om
GST.
3. Gi nnedorbal edf i
br ei scov er edi nent ry24Bofnot i
ficationNo.12/ 2017-
Cent ralTax( Rat e)dat ed28. 06. 2017i nt hecat egor yofr awv eget ablef ibres.
Theexempt ionundert hi sent ryi sbei ngr at i
onal i
zed
4.Ser vicesassoci atedwi tht ransi tcar gobot ht oandf rom NepalandBhut anar e
cov er edbyexempt ionunderent ry9B ofnot if
icationNo.12/ 2017- CT( R)
dat ed28. 06.2017.
5.Act iv i
tyofsel l
ingofspacef oradv erti
sementi nsouv enirspubl ishedi nt he
form ofbooksi sel i
gi blef orconcessi onal GSTat5%.
7.Rent i
ngofv ehi clewi thoper at orf ort ranspor tati
onofgoodsont imebasi si s
classi fiabl eunderHeadi ng9966( rent alser v i
cesoft ranspor tvehi cleswi th
oper at or s)andat tract sGSTat18%. GSTonsuchr entingwher ecostoff uel
isincl udedi nt heconsi derat ionchar gedi sbei ngpr escr i
bedat12%.
8.Allowi ngchoi ceofl ocat ionofapl otispar tofsuppl yofl ongt er ml easeofpl ot
ofl and.Ther ef ore, locat ionchar georpr ef erentiallocat i
onchar ges( PLC)ar e
par tofconsi der ationchar gedf orl ongt er ml easeofl andandshal lgett he
samet reatmentunderGST.
9.Ser vicespr ov i
dedbyt heguestanchor st oTVchannel si nl i
euofhonor ari
um
attractGST.
10.Addi tionalf eecol lect edi nt hef orm ofhi ghert ollchar gesf rom v ehicl esnot
hav ingFast agi sessent iallypay mentoft ol
lf oral l
owi ngaccesst or oadsor
bridgest osuchv ehi clesandshal lbegi vent hesamet axt r
eat mentasgi ven
tot oll char ges.
11.Ser vices i nf or m ofAssi st ed Repr oduct iv e Technol ogy( ART) /I nv itro
fertil
izat ion( IVF)ar ecov er edundert hedef initi
onofheal thcar eser v icesf or
thepur poseofexempt ionunderGST.
12.Sal eofl andaf terl ev eli
ng,l ay ingdownofdr ainagel ineset c.i ssal eofl and
anddoesnotat tractGST.
13.Rent ingofmot orv ehi clesf ort ranspor tofpassenger stoabodycor por at ef or
aper iod( ti
me)i st axabl eint hehandsofbodycor porateunderRCM.
14.Theexpr ession‘ publ ict ranspor t’ usedi nt heexempt ionent ryatSINo.17( d)
ofnot i
ficat i
onNo.12/ 2017- CT( R),whi chexempt stranspor tofpassenger s
bypubl ict r
anspor tot hert hanpr edomi nant l
yf ortour ism pur pose, i
nav essel
bet weenpl acesl ocat edi nI ndi a, meanst hatsucht ranspor tshoul dbeopent o
publ icf orpoi ntt o poi ntt ranspor t[ e.g.sucht ranspor ti nAndamanand
Nicobari slands] .

Ot
hermiscellaneouschanges
1.Al
ltaxableserv
iceofDepar
tmentofPostswoul
dbesubjecttoforwar
dcharge.
Hi
thertocertai
ntaxabl
eser
vicesofDepart
mentofpostweretaxedonrev
erse
 chargebasi s.
2.Goodst ranspor tagency(GTA)isbeinggiv enopt i
ont opayGSTat5%or12%
underf orwardchar ge;opti
ontobeexer ci sedatt hebegi nningofFi nancial
Year.RCM opt i
ont oconti
nue.
3.Servi
cepr ovidedbyI ndi
anTouroper atort oaf oreignr esi
dentf orat our
parti
all
yinI ndiaandpar ti
all
yout
sideIndi
ai st obesubj ecttotaxproporti
onate
tothet ourconduct edinIndiaf
orsuchf oreigntouristsubjecttocondi t
ions
thatthi
sconcessi ondoesnotexceedhalfoft ourduration.

Ther at
echangesr he47thGSTCounci
ecommendedbyt lwi
l
lbemadeef
fect
ivef
rom
18thJuly
,2022.

I
I.Fur
ther
, t
heGSTCounci lhasi nt er-
ali
amadet hef ollowingr ecommendationsrel
ati
ng
toGSTlawandpr ocedur e:
A.MeasuresforTradef acil
itati
on:
1.In-
pri
ncipalappr ovalf orr elaxati
oni nthepr ovisionsf orsuppl
ier
smaki ng
suppli
esthroughE- Commer ceOper ator
s( ECOs)
I
. Wai verofr equi r
ementofmandat or yregi strationundersection24(i
x)
ofCGSTActf orper sonsuppl yi
nggoodst hroughECOs,subj ectto
cert
aincondi ti
ons, suchas-
i.t heaggr egatet urnoveronal lIndi abasi sdoesnotexceedt he
tur
nov erspeci f
iedundersub- sect i
on( 1)ofsect i
on22oft he
CGSTActandnot ifi
cati
onsissuedt her eunder.
i
i.t heper soni snotmaki nganyint er-Statet axabl
esupply

I
I. Composi ti
ontaxpayerswoul dbeallowedtomakei nt
ra-Statesupply
throughe-commerceoper ator
ssubjecttocer
taincondi
tions.
Thedet ai
l
soft heschemewi l
lbewor kedoutbyt heLaw Commi tteeoft he
Council
.The scheme woul d be t ent
ativ
elyimplemented wit
h ef fectfrom
01.
01.2023,subjectt
opreparednessont heport
alaswellasbyECOs.

2.Amendmenti nfor mul

apr escri
bedinsub- rul
e( 5)ofrul
e89ofCGSTRul es,
2017f orcalcul
ationofr efundofunut il
izedI nputTaxCreditonaccountof
i
nvertedratedstructure
a.Changei nf ormulaforcal
culat
ionofr ef
undunderrule89(5)totakeint o
accountutili
zat
ionofI TConaccountofi nput
sandi nputservicesf or
paymentofout putt axoninvertedr atedsuppli
esint hesamer at
ioi n
whichITChasbeenav ail
edoni nputsandi nputser
vicesduri
ngt hesai d
taxperi
od.Thi swoul dhelpthoset axpayerswhoar eav ai
li
ngI TCon
i
nputservi
cesal so.

3.Amendmenti nCGSTRul esforhandl

ingofpendi ngI GSTrefundclaims:I n
some cases wherethe ex por
terisidentif
ied as r
iskyexpor t
err equi
ring
veri
fi
cati
onbyGSTof ficer
s,orwherether eisav iolat
ionofpr ovi
sionsof
Customs Act,t he r
efund clai
ms inr espect of export of goods ar e
suspended/
withhel
d.
Amendmentinr ule96oftheCGSTRul eshasbeenr ecommendedt o
provi
defortr
ansmissi
onofsuchI GSTrefundclai
msont heportali
nasy stem
 generated FORM GST RFD- 01 t
ot he jur
isdict
ionalGST author
it
ies for
processing.Thiswoul
dresul
tinexpedit
iousdi sposalofsuchIGSTr ef
und
cl
aims, afterduev
eri
fi
cat
ionbyGSToffi
cers,thusbenefit
ti
ngsuchexporters.

4.Re-creditofamounti nelectroniccredi
tledgert obepr ovidedi nthosecases
whereer r
oneousr efundamountsanct ionedt o at axpay eronaccountof
accumul atedI TCoronaccountofI GSTpai donzer oratedsuppl yofgoodsor
servi
ces,incont raventionofr ul
e96( 10)oft heCGSTRul es,isdeposit
edby
him alongwi t
hi nterestandpenal ty,whereverapplicable.Anew FORM GST
PMT- 03Aisi ntroducedf orthesame.
This wi llenabl et he taxpayersto getr e-
creditoft he amountof
err
oneousr efund, paidbackbyt hem, i
ntheirelect
roniccreditledger.

5.Clause( c)ofsect i
on110andsect ion111oft heFi nanceAct ,2022t obe
notif
iedbyCent r
alGov ernmentatt heear l
iest .Thesepr ov isi
onsr elateto-
a.r etrospect i
veamendmenti nsect ion50( 3)ofCGSTAct ,wi t
hef fect
from 01. 07.2017,t
opr ovi
det hatinterestwi l
lbepay ableont hewr ongly
av ail
edI TConl ywhent hesamei sutil
ized;
b.amendmenti nsub-secti
on( 10)ofsect i
on49ofCGSTActt opr ovide
fort ransferofbalancei nelectroni
ccashl edgerofar egi
ster edperson
toel ectroniccashledgerofCGSTandI GSTofadi stinctperson.
Ther ul
espr ovidi
ngf orthemannerofcal culat ionofi nter estundersect ion50
ofCGSTActhav ealsobeenr ecommendedf ormor eclar ity.Thiswi l
lremov e
ambiguitiesr egardingmannerofcal culati
onofi nter
estandwi l
lal sopr ovide
fortransf erofbal ancei nCGST andI GST cashl edger sbet weendi st
inct
persons, therebyimpr ovi
ngliquidi
tyandcashf lowsofsucht axpay ers.

6.Wai v
erofl atef eef ordelayi nfil
ingFORM GSTR- 4f orFY 2021-22and
extensionofduedat eforfi
lingFORM GSTCMP- 08forQ1ofFY2022- 23:
a.Toext endt hewaiverofl at
ef eeundersect i
on47f ordel
ayinf i
li
ng
FORM GSTR- 4forFY2021- 22byappr oximatel
yf ourmoreweeks,i.e.
til
l28.07.2022( Theexisti
ngwai verisfortheper i
odf r
om 01.
05.2022
til
l30.06.2022)
b.Toext endt heduedat eoffil
ingofFORM GSTCMP- 08f he1st
ort
quarterofFY2022- 23f r
om 18. 07.
2022t o31.07.2022.
GSTN hasal sobeenaskedt oexpedi t
iouslyresol
vet heissueofnegat i
ve
bal
ancei nElectronicCashLedgerbei ngf acedbysomeoft hecompositi
on
tax
pay ers.

7.Presentexempti
onofI
GSToni mpor
tofgoodsunderAA/EPCG/EOUscheme
tobecontinuedandE-
wal
letschemenott
obepursuedfurt
her
.

8.I
ssuanceoft hef ol
lowingci r
cularsinor dertoremov eambi gui
tyandl egal
di
sputesonv ar
iousissues,thusbenef i
ti
ngt axpay
ersatlarge:
a.Cl ar
if
icati
ononi ssueofcl ai
mingr efundunderinverteddut
ystructur
e
wheret he supplieris suppl y
ing goods undersome concessi onal
noti
fi
cati
on.
b.Cl ar
if
icati
ononv ari
ousi ssuesrelati
ngt oappl
icabil
ityofdemandand
 penaltypr ov i
sions undert he CGST Acti nr espectoft r
ansactions
i
nv olvi
ngf akei nv oices.
c.Clari
ficationonmandat oryfurnishingofcor r ectandpr operinformation
ofi nter-State suppl ies and amountofi nel igible/bl
ocked I nputTax
Creditandr eversal ther
eofi nr et
ur ni
nFORM GSTR- 3B.
d.Clarif
icat i
oni nr espectofcer tai
nGSTr elatedi ssues:
i. Cl arif
icationont hei ssuesper t
ainingt or efundcl aimedbyt he
recipientsofsuppl iesr egardedasdeemedexpor t
;
ii. Cl arif
ication on v ari
ous i ssues r elating t oi nterpretat
ion of
section17( 5)oftheCGSTAct ;
i
ii. Cl arif
icationont heissueofper quisitespr ovi
dedbyempl oyerto
theempl oy eesaspercont ractualagr eement ;
i
v . Cl arif
ication on ut i
l
izat i
on oft he amount s av ail
ablei nt he
electronic cr edi
tl edgerand t he el ectronic cash l edgerf or
pay mentoft axandot herliabi
li
ti
es.

9. Exempti
onfr
om fi
li
ngannualr
etur
ninFORM GSTR-9/
9Af
orFY2021-
22t
obe
prov
idedtot
axpay
ershavi
ngAATOuptoRs.2cror
es.

10. Explanati
on1afterr
ule43ofCGSTRulest
obeamendedt oprov
idet
hatt
her
e
i
snor equi
rementofrever
salofi
nputt
axcredi
tforexempt
edsuppl
yofDut
y
CreditScri
psbytheexport
ers.

11. UPI&I MPStobeprovi

dedasanaddit
ionalmodeforpay
mentofGoodsand
Ser
vicesTaxt
otaxpay
ersunderRul
e87(3)ofCGSTRul
es.

12. I
nr espectofr ef
unds pert
aini
ng to suppl
i
es to SEZ Devel
oper
/Uni
t,an
Explanationtobei nser
tedinsub-r
ule(1)ofrul
e89ofCGSTRul estoclar
if
y
that“ speci
fi
ed offi
cer”underthesaid sub-
rul
eshallmean the“speci
fi
ed
offi
cer”or“authori
zedoffi
cer
”,asdefi
nedunderSEZRules,
2006.

13. Amendmenti nCGST Rul estoprovidef orr

efundofunut i
li
zedInputTax
CreditonaccountofExportofEl
ectr
ici
ty.Thi
swouldfaci
l
itatetheexpor
ter
s
ofelect
ri
cit
yincl
aimingr
efundofuti
l
izedITConzerorat
edsuppl i
es.

14. Suppliesfrom Dut yFreeShops( DFS)atinternati

onalter
minalt
ooutgoing
i
nternati
onalpassenger stobet r
eatedasexpor t
sbyDFSandconsequent ial
ref
undbenef i
ttobeav ail
abl
et othem onsuchsuppl i
es.Rul
e95AoftheCGST
Rules, Circular No. 106/ 25/2019-GST dated 29. 06.
2019 and rel
ated
notif
icat
ionstober escindedaccordingl
y.
B.Measur
esf
orst
reaml
ini
ngcompl
iancesi
nGST

1.Prov
isi
onf oraut omat i
cr evocati
onofsuspensi onofr egi
strat
ionincases
wheresuspensionofr egistr
ati
onwasdonebyt hesyst
em underRule21A( 2A)
ofCGSTRul es,fornon-compl i
anceintermsofclause(b)orclause(c)ofsub-
sect
ion(2)ofsection29[cont i
nuousnon-fi
l
ingofspeci
fiednumberofr et
urns]
,
once al
lt he pending r etur
ns aref i
led on the portalby the taxpayer
.
(Amendmenti nrule21A)

2.Proposalf
orcomprehensi
vechangesinFORM GSTR-3Btobepl
acedi
npubl
i
c
domainforseeki
nginput
s/suggest
ionsoft
hestakehol
der
s.

3.Timeper i
odf rom 01.03.2020to28.02.
2022t obeexcl
udedf r
om calculat
ion
oftheli
mitationperi
odf orfi
li
ngref
undcl ai
m byanappl
i
cantundersect i
on54
and55ofCGSTAct ,aswel lasforissuanceofdemand/or der(bypr oper
offi
cer)inr espectofer r
oneousrefundsundersecti
on73ofCGST Act .
Further
,li
mitationundersect i
on73f orFY2017-18forissuanceofor derin
respectofot herdemands l i
nked wit
h due dat
e ofannualr et
urn,t o be
extendedti
ll30thSeptember ,
2023.

C.TheCouncilhasdeci
dedtoconst
itut
eaGr oupofMi ni
sterst
oaddr
essvari
ous
concer
nsr ai
sedbyt heSt
atesinr el
ati
onto consti
tut
ionofGST Appel
lat
e
Tri
bunalandmakerecommendat
ionsforappr
opri
ateamendmentsi
nCGSTAct .

D.TheGSTCounci lappr
ovedad-
hocappor
tionmentofI GSTtotheextentofRs.
27,000cror
esandrel
easeof50%ofthi
samount ,i
.e.Rs.13,
500crorestothe
States.

E. TheGoM onI TReforms,interali

a,recommendedt hattheGSTNshoul dputi n
placet heAI/MLbasedmechani sm toveri
fytheantecedent
softheregistr
ation
applicants and an improved risk-
based moni t
ori
ng oftheirbehaviorpost
registr
ationsothatnon-compl i
anttaxpayerscouldbeident
ifi
edi
ntheirinfancy
andappr opriat
eactionbetakensoast ominimizeri
sktoexchequer
.

Note:The recommendationsoft heGST Counci lhavebeen pr esented int his

rel
easecont ai
ningmaj
orit
em ofdecisi
onsinsimpl el
anguageforinformationof
allst
akeholders.Thesamewoul dbegi veneffectthroughrelevantCirculars/
Notif
icat
ions/Lawamendment swhichaloneshallhavethefor
ceofl aw.