GST Council

Next government must urgently fix ‘unnecessarily complex’, counter-productive GST: 13th Finance Commission chair

A key architect of India’s tax reforms and the chairman of the Thirteenth Finance Commission Vijay Kelkar has called upon ...

Rate rationalisation likely to be top priority for GST Council in FY25

In what could be a game changer for the current GST regime, the government is likely to explore the possibility ...

GST Council may issue clarification on expat salary taxation amid controversy

The Goods and Services Tax (GST) Council may issue a circular to address the controversy surrounding the spate of notices sent to ...

GST Council likely to discuss coinsurance, reinsurance issues at next meet

GST co-insurance and re-insurance are likely to be discussed at the next meeting of the GST Council, after the issue ...

GST rate rationalisation likely to take place after Lok Sabha polls: FinMin official

GST rate rationalisation, in all probability, will take place only after Lok Sabha polls, a senior Finance Ministry official has ...

GST Council to review online gaming after March 31: Revenue Secretary

The GST Council will be reviewing the decision to levy 28 percent Goods and Services Tax (GST) on full face value on ...
52nd GST Council meeting held on 07.10.2023

Recommendations of 52nd GST Council Meeting- Click here

51st GST Council meeting held on 02.08.2023

Recommendations of 51st GST Council Meeting Click here

Agenda for 51st GST Council Meeting Click here

50th GST Council meeting held on 11.07.2023

Recommendations of 50th meeting of GST Council. Click here

GST in media on 50th GST Council meeting. Click here

Agenda for 50th GST Council Meeting – Volume I – Click here

49th GST Council meeting held on 18.02.2023

Recommendations of 49th GST Council Meeting. Press Release

Agenda for 49th GST Council meeting. Click here

Agenda for 49th GST Council meeting – Volume II – Click here

Model All India GST Audit Manual 2023 – Click here

48th GST Council meeting held on 17.12.2022

The 48th Meeting of the GST Council was held on 17th December, 2022 through Video Conference, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. Press Release – Click here

Also find PPT of ‘overview of amendments notified w.r.t to 48th GST Council meeting by Ms. CA Vaishali Kharde Click here

Agenda for 48th GST Council meeting – Volume I- Click here

Agenda for 48th GST Council meeting – Volume II- Click here

47th GST Council meeting held on 28.06.2022 & 29.06.2022

Recommendations of 47th GST Council Meeting held on 28 & 29.06.2022. Read morePress Release

Recommendations of 47th GST Council Meeting – PPT by ICAI. Read PPT.

Notification no. 09/2022-CT to 14/2022-CT dated 05.07.2022 issued – Read Notification

GST Newsletter by GSTC Secretariat, New Delhi on 47th GST Council meeting – Read Newsletter

Circular no. 170 to 176 dated 06.07.2022 is published Read Circular

46th GST Council meeting held on 31.12.2021

The GST Council’s 46th meeting was held today in New Delhi under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has recommended to defer the decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently, the existing GST rates in textile sector would continue beyond 1st January, 2022. Read more

45th GST Council meeting held on 17.09.2021

The GST Council has inter-alia made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure: Recommendations relating to GST rates on goods and services – COVID-19 relief measure in form of GST rate concessions – Correction in Inverted Duty structure in Footwear and Textiles sector – Major GST changes in relation to rates and scope of exemption on Services w.e.f
1.10.2021 unless otherwise stated. Read more

44th GST Council meeting held on 12.06.2021

Council decided to reduce the GST rates on the specified items used in covid relief and management till 30th September, 2021. Read more

43rd GST Council meeting held on 28.05.2021

The GST Council took decision relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure. Read more.

GST Council meeting held on 12.10.2020

GST Council discussed on the GST Compensation for State Governments for FY 21.

42nd GST Council meeting held on 05.10.2020
  • GST Council has made the following recommendations:
  • Levy of Compensation Cess to be extended beyond the transition period of five years i.e. beyond June, 2022.
  • Enhancement in features of return filing. In other workds, the timely filing of GSTR-1 alone would be sufficient as the return in GSTR-3B would get auto-prepared on the common portal.
  • Click here for access the Press release
41st GST Council meeting held on 27.08.2020
  • The meeting was held mainly to discuss about the GST Compensation requirement of the States. 
  • The Council has communicated two borrowing options to States.
  • The next meeting is scheduled on 01.09.2020 for clarifying issues, if any. Click here to read Press release. And for Minutes of Meeting Click here
40th GST Council meeting held on 12.06.2020
  • Reduction of late fees for past pending GSTR-3B from July 2017 to January, 2020.
  • Reduced rate of interest for delay in filing of GSTR-3B by taxpayers having turnover up to 5 Crore for Feb., 2020 to Apr., 2020 & have waived interest for May, 2020 to July, 2020, if filed till 30.09.2020.
  • Click here for Press Release dated 12.06.2020. And for Minutes of Meeting , Click here
39th GST Council meeting held on 14.03.2020.

A. GST Council took following decisions relating to changes in GST rates on supply of goods and services.

1. The recommendation of the Fitment Committee is to raise the GST rate on Mobile Phones and specified parts presently attracting 12% to 18%.

2. The Council will decide the rates on items like Footwear, Textiles and Fertilizers for removing inversion in future meetings with further consultation and examination of issue.

3. GST rate on all types of matches (Handmade and other than Handmade) has been rationalised to 12% (from 5% on Handmade matches and 18% on other matches). This would address the classification issues. This issue was deliberated earlier in the 37 meeting and was pending for decision.

4. To reduce GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC and to change the place of supply for B2B MRO services to the location of recipient. This change is likely to assist in setting up of MRO services in India. Domestic MRO will also get protection due to 5% tax paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for repairs) as this tax is not available as credit.

Note : It is proposed to issue notifications giving effect to these recommendations of the Council on 01 April, 2020.

B. The GST Council has made the following recommendations on Law & Procedures changes.

Measures for Trade facilitation:

1. Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively).

2. Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).

3. Annual Return:

3.1 Relaxation to MSMEs from furnishing of Reconciliation Statement in FORM GSTR- 9C, for the financial year 2018-19, for taxpayers having aggregate turnover below Rs. 5 crores;

3.2 Due date for filing the Annual return and the Reconciliation Statement for financial year 2018-19 to be extended to 30.06.2020; and

3.3 Late fees not to be levied for delayed filing of the Annual return and the Reconciliation Statement for financial year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores.

4. A new facility called ‘Know Your Supplier’ to be introduced so as to enable every registered person to have some basic information about the suppliers with whom they conduct or propose to conduct business.

5. The requirement of furnishing FORM GSTR-1 for 2019-20 to be waived for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 by filing FORM CMP-02.

6. A special procedure is being prescribed for registered persons who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 and are undergoing the corporate insolvency resolution process, so as to enable them to comply with the provisions of GST Laws during the CIRP period.

7. Extension of due dates for FORM GSTR-3B for the month of July, 2019 to January, 2020 till 24 March, 2020 for registered persons having principal place of business in the Union territory of Ladakh. Similar extension is also recommended for FORM GSTR-1 & FORM GSTR-7.

8. Bunching of refund claims allowed across financial years to facilitate exporters.9. Deferment of E-invoice and QR Code:

9.1 Certain class of registered persons (insurance company, banking company, financial institution, non-banking financial institution, GTA, passenger transportation service etc.) to be exempted from issuing e-invoices or capturing dynamic QR code; and

9.2 The dates for implementation of e-invoicing and QR Code to be extended to 01.10.2020.

Deferment of e-wallet Scheme:

a. Extension of the time to finalize e-Wallet scheme up to 31.03.2021; and

b. Extension of the present exemptions from IGST and Cess on the imports made under the AA/EPCG/EOU schemes up to 31.03.2021.

4. Continuation of existing system of furnishing FORM GSTR-1 & FORM GSTR-3B till September, 2020;

5. Other new initiatives:

a. Seeking information return from Banks;

b. To curb fake invoicing and fraudulent passing of ITC, restrictions to be imposed on passing of the ITC in case of new GST registrations, before physical verification of premises and Financial KYC of the registered person.

6. Issuance of circulars in respect of:

a. Clarification in apportionment of ITC in cases of business reorganization under section 18(3) of CGST Act read with rule 41(1) of CGST Rules;

b. Appeals during non-constitution of the Appellate Tribunal;

c. Clarification on refund related issues; and

d. Clarification on special procedure for registered persons who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016, undergoing the corporate insolvency resolution process.

7. Amendments to the CGST Rules: Key amendments are as below:

a. Procedure for reversal of input tax credit in respect of capital goods partly used for affecting taxable supplies and partly for exempt supplies under rule 43 (1) (c);

b. ceiling to be fixed for the value of the export supply for the purpose of calculation of refund on zero rated supplies;

c. to allow for refund to be sanctioned in both cash and credit in case of excess payment of tax;

d. to provide for recovery of refund on export of goods where export proceeds are not realized within the time prescribed under FEMA; and

e. to operationalize Aadhaar authentication for new taxpayers.

8. Certain amendments to be carried out in the GST laws.The above would be given effect through relevant Circulars/Notifications or amendment in GST laws which alone shall have the force of law. Read more

39th GST Council meeting to be held on 14.03.2020

E-invoice may be extended. It was to come into effect from 01.04.2020. The GST Council will take up this matter in their meeting which will be held on this Saturday. The reason could be that though e-invoice was allowed to generate on voluntarily basis very few taxpayers has tested. So the actual traffic over government portal while e-invoice generation cannot be tested.

The Council is also going to discuss on extending the due date of filing of annual return for FY 2018-19.
The council will also discuss on extending the implementation new GST return.

GST to meet on 14.03.2020

The GST Council meeting is scheduled on 14th March 2020.
E-invoicing may be postponed. The Council is going to speak about extending the effective date. New GST return may also be postponed. Existing GSTR 3B and GSTR 1 to continue for some months.

38th GST Council meeting held on 18.12.2019

1. Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders (GST practitioners and GSTN etc.). These committees will address grievances of specific/ general nature of taxpayers at the Zonal/ State level.

2. Due date for GST annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for FY 2017-18 to be extended to 31.01.2020.

3. Following measures would be taken to improve filing of FORM GSTR-1:a. Waiver of late fee to be given to all taxpayers in respect of all pending FORM GSTR-1 from July 2017 to November 2019, if the same are filed by 10.01.2020.b. E-way Bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked.

4. Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10% of the eligible credit available in respect of invoices or debit notes reflected in his FORM GSTR-2A. Recently, vide notification no 49/2019 dated 09.10.2019, the Govt. has restricted the ITCclaim of the invoices not appearing in GSTR-2A to 20% of eligible credit populated in the GSTR-2A report. That is, if invoice is not appearing in GSTR-2A, the tax payer has to calculate 20% of eligible ITC from GSTR-2A and claim the credit on provisional basis. The said limit, is hereby proposed to reduce to 10%.

5. The Council also considered the rate of GST rate on Woven and Non-Woven Bags and sacks of polyethylene or polypropylene strips or the like , whether or not laminated, of a kind used for packing of goods ( HS code 3923/6305) in view of the requests received post the changes recommended on such goods in last meeting and recommended to raise the GST to a uniform rate of 18%(from 12%) on all such bags falling under HS 3923/6305 including Flexible Intermediate Bulk Containers (FIBC). This change shall become effective from 1st January, 2020.

The Notification giving effect to the above recommendations is yet to be published by CBIC. Read mote

37th GST Council meeting held on 20.09.2019. Changes in Law
  1. Filing of GSTR-9A is waived for Composition Taxpayers for FY 2017-18 and FY 2018-19. And, filing of annual return in Form GSTR-9 is made optional for the those tax payers whose turnover is up to Rs.2 Crores.
  2. A Committee of Officers to be constituted to examine the simplification of Forms GSTR-9 and 9C which is filing Annual Return and reconciliation statement.
  3. Extension of last date for filing of appeals against orders of Appellate Authority before the GST Appellate Tribunal as the Appellate Tribunals are yet not functional.
  4. In order to encourage the supplier to furnish details of outward supply in GSTR-1 the recipient will be allowed to claim input tax credit only if the details are auto populated in his GSTR-2A report. This will ultimately induce the recipient to call the supplier and insist on furnishing the outward supply.
  5. New return system now to be introduced from April, 2020 (earlier proposed from October, 2019), in order to give ample opportunity to taxpayers as well as the system to adapt. Till the time the tax payer will continue to file the return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1.
  6. Issuance of circulars for uniformity in application of law regarding refund across all jurisdictions:
    • procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in appeal or any other forum;
    • eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed; and
    • a clarification regarding supply of Information Technology enabled Services (ITeS services) (in supersession of Circular No. 107/26/2019-GST dated 18.07.2019) being made on own account or as intermediary.
  7. Rescinding of Circular No.105/24/2019-GST dated 28.06.2019, ab-initio, which was issued in respect of post-sales discount. Treatment of GST on discount given for various reasons post sales was elaborated in the said circular. The scenarios mentioned was not acceptable by the tax payers and hence the need arised to set aside.
  8. Suitable amendments in CGST Act, UTGST Act, and the corresponding SGST Acts in view of creation of UTs of Jammu & Kashmir and Ladakh.
  9. Integrated refund system with disbursal by single authority to be introduced from 24th September, 2019.
  10. In principle decision to link Aadhar with registration of taxpayers under GST and examine the possibility of making Aadhar mandatory for claiming refunds.
  11. In order to tackle the menace of fake invoices and fraudulent refunds, in principle decision to prescribe reasonable restrictions on passing of credit by risky taxpayers including risky new taxpayers.

The above changes would be given effect through relevant Circulars/Notifications which alone shall have the force of law. Read more

37th GST Council meeting held on 20.09.2019 rates on Goods and Services

GST rate reduction on:

a. parts of Slide Fasteners from 18% to 12%.

b. Marine Fuel 0.5% (FO) from 18% to 5%.

c. Wet Grinders (consisting stone as a grinder) from 12% to 5%

d. Dried tamarind from 5% to Nil.

e. Plates and cups made up of leaves/ flowers/bark from 5% to Nil.

f. cut and polished semi- precious stones from 3% to 0.25%

g. Applicable rate to 5% on specified goods for petroleum operations undertaken under Hydrocarbon Exploration Licensing Policy (HELP)

h. imports of specified defence goods not being manufactured indigenously (upto 2024) is exempted.

i. supply of goods and services to FIFA and other specified persons for organizing the Under-17 Women’s Football World Cup in India is exempted

j. supply of goods and services to Food and Agriculture Organisation (FAO) for specified projects in India is exempted.

2. GST rate increased on:a. goods, falling under chapter 86 of tariff like railway wagons, coaches, rolling stock (without refund of accumulated ITC). This is to address the concern of ITC accumulation with suppliers of these goods increased 5% to 12%.b. caffeinated Beverages from 18% to 28% +12% compensation cess

3. Measures for Export Promotion:a. GST/IGST is exempted at the time of import on Silver/Platinum by specified nominated agencies.b. GST/IGST is exempted on supply of Silver/Platinum by specified nominated agency to exporters for exports of Jewellery,c. Inclusion of Diamond India Limited (DIL) in the list of nominated agencies eligible for IGST exemption on imports of Gold/ Silver/Platinum so as to supply at Nil GST to Jewellery exporters.

4. A uniform GST rate of 12% on Polypropylene/Polyethylene Woven and Non- Woven Bags and sacks, whether or not laminated, of a kind used for packing of goods (from present rates of 5%/12%/18%).

5. GST concession in certain cases for specific period:-

a. Exemption to Fishmeal for the period 01.07.17 to 30.09.19. There were doubts as regards taxability of fishmeal in view of the interpretational issues. However, any tax collected for this period shall be required to be deposited.

b. 12% GST during the period 1.07.2017 to 31.12.2018, on pulley, wheels and other parts (falling under 8483) and used as parts of agricultural machinery.

6. Passenger vehicles of engine capacity 1500 cc in case of diesel, 1200 cc in case of petrol and length not exceeding 4000mm designed for carrying upto 9 persons attract compensation cess of 1% for petrol and 3% for diesel vehicle. Council recommended same compensation cess rate for vehicles having these specifications (length and engine capacity) but designed for carrying more than 10 persons but upto 13 persons. (Presently these vehicles attract compensation cess at the rate of 15%).

7. Aerated drink manufacturers shall be excluded from composition scheme.

8. Option to pay GST at the rate of 18% on transaction value at the time of disposal of specified goods for petroleum operations (on which concessional GST rate of 5% was paid at the time of original supply) provided that the goods are certified by DGH as non-serviceable.

9. Restriction on refund of compensation cess on tobacco products (in case of inverted duty structure)

10. Prescribing modalities for allowing concessions on spare parts imported temporarily by foreign airlines for repair of their aircraft, while in India in transit in terms of the Chicago Convention on Civil Aviation.

11. Certain other changes of technical nature for the sake of clarity in application of notification.

a. Mere heating of leguminous vegetables (gram/lentil) for removing moisture, or to soften and puff it or removing the skin, and not subjecting to any other processing or addition of any other ingredients (salt, oil etc.) would be classified under HS code 0713.

b. All “mechanical sprayers” falling under HS Code 8424 would attract 12% GST.

c. Parts like Solar Evacuation tubes for solar power based devices like solar water heater, solar steam, generation systems, would be eligible to 5% GST rate.

d. Exclusive parts and accessories suitable for use solely or principally with a medical device (falling under headings 9018, 9019, 9021 or 9022) would fall in respective headings and attract GST at the concessional rate of 12%.

e. Almond milk is classifiable under HS code 22029990 and attracts GST rate of 18%.

f. Imported stores for Navy would be entitled to exemption from import duty including.

The rate changes shall be made effective with effect from 1st October, 2019.

Highlights on GST rate on Services as recommended by the GST Council in its 37th meeting held on 20th September, 2019

I. GST rate reduction on Hotel accommodation service as below:

a. Transaction value per unit per day of upto Rs.1000 the GST is Nil, for above Rs.1000 and upto Rs.7500 the GST is 12% and for Rs.7500 and above the GST is 18%.

b. To reduce rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.

II. Job work service:

a. To reduce rate of GST from 5% to 1.5% on supply of job work services in relation to diamonds.

b. To reduce rate of GST from 18% to 12% on supply of machine job work such as in engineering industry, except supply of job work in relation to bus body building which would remain at 18%.

III. Exemption sector wise:

a. Warehousing:

i. To exempt prospectively services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea.

b. Transportation:

i. To increase the validity of conditional exemption of GST on export freight by air or sea by another year, i.e. till 30.09.2020.

c. Insurance:

i. To exempt “BANGLA SHASYA BHIMA” (BSB) crop insurance scheme of West Bengal Government.

ii. To exempt services of life insurance business provided or agreed to be provided by the Central Armed Paramilitary Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the respective Group Insurance Schemes of these Central Armed Paramilitary forces.

d. Export promotion:

i. To exempt services provided by an intermediary to a supplier of goods or recipient of goods when both the supplier and recipient are located outside the taxable territory.

ii. To issue a notification under Section 13(13) of IGST Act notifying the place of supply of specified R&D services (such as Integrated discovery and development, Evaluation of the efficacy of new chemical/ biological entities in animal models of disease, Evaluation of biological activity of novel chemical/ biological entities in in-vitro assays, Drug metabolism and pharmacokinetics of new chemical entities, Safety Assessment/Toxicology, Stability Studies, Bio Equivalence and Bio Availability Studies, Clinical trials, Bio analytical studies) provided by Indian pharma companies to foreign service recipients, as the place of effective use and enjoyment of a service i.e. location of the service recipient.

iii. To clarify that the place of supply of chip design software R&D services provided by Indian companies to foreign clients by using sample test kits in India is the location of the service recipient and section 13(3)(a) of IGST Act, 2017 is not applicable for determining the place of supply in such cases.

e. Miscellaneous

i. To allow the registered authors an option to pay GST on royalty charged from publishers under forward charge and observe regular GST compliance.

ii. To notify grant of liquor licence by State Governments against payment of license fee as a to remove implementational ambiguity on the subject

.iii. To exempt services related to FIFA Under-17 Women’s World Cup 2020 similar to existing exemption given to FIFA U17 World Cup 2017.IV. RATIONALIZATION/ TRADE FACILITATION MEASURES

a. To allow payment of GST on securities lending service under reverse charge mechanism (RCM) at the merit rate of 18% and to clarify that GST on securities lending service for period prior to RCM period shall be paid on forward charge basis. IGST shall be payable on supply of these services and in cases where CGST/SGST/UTGST have been paid, such taxpayers will not be required to pay tax again.

b. To allow RCM to suppliers paying GST @ 5% on renting of vehicles, from registered person other than body corporate (LLP, proprietorship) when services provided to body corporate entities.


a. To clarify the scope of the entr services of exploration, mining or drilling of petroleum.

b. To clarify taxability of Passenger Service Fee (PSF) and User Development Fee (UDF) levied by airport operators.

Note: It is proposed to issue notifications giving effect to these recommendations of the Council on 1st October, 2019.

Read more

36th GST Council meeting held on 27.07.2019
  • The GST rate on electrical vehicle is proposed to be reduced from 12% to 5% to be effective from 01.08.2019.
  • GST rate on electrical vehicle charger is proposed to be reduced from 18% to 5%. Read more.
35th GST Council meeting held on 21.06.2019

Amendment in GST Laws, Proposed timeline for introduction of New Return, proposed to extend timeline of filing GST ITC-04 June, 2017 to June, 2019. Read more

34th GST Council meeting held on 19.03.2019

GST Council discussed the operational details for implementation of the recommendations made by the Council in its 33rd meeting for lower effective GST rate of 1% in case of affordable houses and 5% on construction of houses other than affordable houses. Click here.. And for Minutes of meeting Click here.

33rd GST Council meeting held on 20.02.2019

Deemed ratification of Notification, Circulars and Orders issued by Central Government.

Recommendation to boost real estate sector, Read more

32nd GST Council meeting held on 10.01.2019

Rationalize of GST rates on lottery, Use of RFID data for strengthening enforcement of E-Way bill system under GST. Read more.

31st GST Council meeting held on 22.12.2018

Extension of the due date for furnishing the statement in Form GSTR-8 by e-commerce operator for the months of October, November and December 2018. Read more

30th GST Council meeting held on 28.09.2018

GST Council meeting was held through video conferencing. Proposal of State of Kerala for imposition of Cess on SGST for rehabilitation and food affected works was made. Read more

29th GST Council meeting held on 04.08.2018

Discussion to address issues and concerns of Micro, Small & Medium Enterprises (MSME) in GST regime. Read more

28th GST Council meeting held on 21.07.2018

The meeting was held at Vigyan Bhawan, New Delhi under the Chairpersonship of the Hon’ble Union Finance Minister, Shri Piyush Goyal. The agenda of the meeting was to discuss on the GST Implementation Committee (GIC) for information of the Council. Proposals for amendment in the CGST Act, 2017, IGST Act, 2017, UTGST Act, 2017 and GST (Compensation of States) Acct, 2017. Creation of GST Appellate Tribunal (GSTAT). Read more

27th GST Council meeting held on 04.05.2018

The agenda of the meeting are ; change in the shareholding pattern of GSTN, Incentivising Digital Payments in GST regime. Read more

26th GST Council meeting held on 10.03.2018
  1. Extension of tax exemptions for exporters for six months – Read more
  2. Recommendations of Council meeting on Return filing system, Reverse Charge Mechanism, TDS/TCS, Grievance Redressal Mechanism – Read more
  3. GST Council has recommended the introduction of e-way bill for inter-state movement of goods across the country from 01st April, 2018. – Read more
  4. GST Council has apprised of the fat that CBEC and GSTN have started detailed data analytics across a number of data sets available with them. – Read more
25th GST Council meeting held on 18.01.2018
  1. Recommendations of the council on 1. late fee payable by any registered person for failure GSTR-1, GSTR-5, GSTR-5A is being reduced to Rs.50/- per day and shall be Rs.20/- per day for NIL return. The late fee payable for failure to furnish GSTR-6 shall be Rs.50/- per day. Read more
  2. Recommendations for changes in GST/IGST Rate and Clarifications in respect of GST Rate on certain goods. Read more
  3. Decisions relating to exemptions / changes in GST rates / ITC eligibility criteria, rationalisation of rates/ exemption and clarification on levy of GST on services were taken by the Council in the meeting held at New Delhi on 18.01.2018. Read more
24th GST Council meeting held on 16.12.2017

Decision of GST Council on Inter-State e-way bill to be made compulsory from 01st of February , 2018 and system to be ready by 16th of January, 2018. Read more

23th GST Council meeting held on 10.11.2017

Simplification of return process. Read more

22nd GST Council meeting held on 06.10.2017

GST Council has recommended the facilitative changes to ease the burden of compliance on small and medium businesses. i) introduction of composition scheme ii) exemption from registration for service providers even if they do interstate supply of service. iii) TDS/TCS provision shall be postponed till 31.03.2018. iv) The e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out nationwide with effect from 01.04.2018. v) The last date for filing the return in FORM GSTR-4 by a taxpayer under composition scheme for the quarter July-September, 2017 shall be extended to 15.11.2017. Also, the last date for filing the return in FORM GSTR-6 by an input service distributor for the months of July, August and September, 2017 shall be extended to 15.11.2017. Read more & Export package GST. Read more & GST rate recommendations Read more

21st GST Council Meeting held on 09.09.2017 in Hyderabad
  1. List of goods where changes in GST rates have been recommended by the GST Council. Read more
  2. The recommendation of the GST Council for increase in the Compensation Cess rates for certain motor vehicles Read more
  3. Decisions of the GST Council on Services taken in the 21st GST Council Meeting held on 9 Sept 2017. Read more
20th GST Council Meeting held on 05.08.2017 at Vigyan Bhavan, New Delhi

The rates of some services were discussed in the 20th GST Council meeting held on 5 August 2017. The Council has broadly approved the following rates. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during
which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law. Read more

19th GST Council Meeting held on 17.07.2017 by Video Conferencing

The following are the agenda of GST Council meeting :

  1. Change in the rate of Compensation Cess. Read more
18th GST Council Meeting held on 30.06.2017 at Vigyan Bhavan, New Delhi

Minutes of the meeting. Read more

17th GST Council Meeting held on 18.06.2017 at Vigyan Bhavan,New Delhi

Minutes of the meeting. Read more

16th GST Council Meeting held on 11.06.2017 at Vigyan Bhavan, New Delhi

Minutes of the meeting . Read more

15th GST Council Meeting held on 03.06.2017 at Vigyan Bhavan, New Delhi

Agenda for 15th GST council meeting Volume I – Click here

Agenda for 15th GST council meeting Volume II – Click here

Minutes of the 15th GST Council – Click here

14th GST Council meeting held on 18 & 19.05.2017 at Srinagar

Agenda – Volume -1 – Click here

Agenda – Volume -2A – Click here

Agenda – Volume -2B – Click here

Detailed Agenda Notes – Click here

Minute Books – Click here

13th GST Council meeting held on 31.03.2017 at Vigyan Bhavan

Draft – GST Rules, 2017 – Invoice – Click here

Draft – Payment Rules – Click here

Draft – Refund Rules – Click here

Draft – GST Registration Rule – Click here

Draft – GST Return rules – Click here

Draft – Gomposition taxpayers – click here

Input Tax Credit Rules – Click here

Transitional Assistant Click here

GST Valuation Rules Click here

Minutes of othe meeting Click here

12th GST Council meeting held on 16.03.2017 at Vigyan Bhavan

Minute Book – Click here

8th GST Council meeting held on 3 & 4.01.2017

Minutes of the meeting – Click here


Detailed Agenda – Click here

7th GST Council meeting held on 22 &23.12.2016

Detailed Agenda Notes Click here

Minutes Click here

6th GST Council meeting held on 11 & 12 .12.2016

Agenda for the meeting Click here

Minute Book Click here

5th GST Council meeting held on 2 & 3.12.2016

Detailed Agenda-Notes – Click here

4th GST Council meeting held on 3 & 4.11.2016

Agenda for the meeting – Read more

3rd GST Council meeting held on 18 to 20.10.2016 at Vigyan Bhavan

Detailed Agenda Notes Click here

2nd GST Council meeting held on 30.09.2016

Detailed Agenda for meeting Click here

1st GST Council meeting held on 22 & 23.09.2016 at Vigyan Bhavan

Minute Book Click here

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