BGMG & ASSOCIATES

Chartered Accountants

GST UPDATES
th
47 Meeting of the GST Council,
Chandigarh
28th and 29th June,2022
As per recommendation of 47th GST Council Meeting, Govt. has
issued various notifications on 13/07/2022.
As per the new Notifications certain options has been provided to
Goods Transport Agencies (GTA) to charge GST under Forward
charge and there are certain changes in Reverse charge
Mechanism( RCM) U/s 9(3) of CGST Act 2017.
Relevant Notification:
1. Notification No :- 03/2022-Central Tax(Rate) Dt 13/07/2022 ( Amendment to
Notification No 11/2017 Central Tax(Rate) dt 28/06/2017) – Forward Charge [U/s
9(1)]
2. Notification No :- 05/2022-Central Tax(Rate) Dt 13/07/2022 ( Amendment to
Notification No 13/2017 Central Tax(Rate) dt 28/06/2017) – Reverse Charge [u/s
9(3)]
The summary of changes is as follows:-
Analysis:
Prior to this amendment, GTA has only 2 options:-
1. GTAmay charge GST @ 5% without ITC, in such case the specified recipient are liable to
discharge the GST under Reverse charge Mechanism (RCM) as per section 9(3) notified
under Notification No 13/2017 Central Tax(Rate) dt 28/06/2017; or
2. GTAmay charge GST @ 12% with ITC as per Notification No 11/2017 Central Tax(Rate) dt
28/06/2017. In such case GTA has to discharge the GST under Forward charge.
Prior to amendment:

Option for GTA (Either)

Charge GST @ 5% Covered Charge GST @ 12% Covered

under RCM under Forward Charge

Service Recipient Liable to pay

(GTA Liable to Pay)
GST u/s 9(3)
Amendment under Forward Charge Section 9(1) of CGST Act 2017

Now Govt has amended the original “Notification No 11/2017 Central Tax(Rate) dt
28/06/2017 by way of issuing Notification No 03/2022 dt 13/07/2022(Central Tax
Rate)”. Under the new notification Govt has provided an option to GTA to charge
GST @ 5% under Forward charge in addition to existing rate @ 12%.

Meaning thereby, in the beginning of each Financial Year the GTA has to choose the
option either to charge GST under Forward charge @ 5% without ITC or to
Charge @ 12 % with ITC.
Such Option for a Financial Year need to apply by 15th of March of Preceding FY .
i.e. For FY 2023-24 the GTA need to apply the option by 15th March,2023.

However, Department has provide an opportunity to claim the Option for FY 2022-23
also. The GTA wants to opt for charging GST @5% or 12% under Forward charge for
FY 2022-23 should apply the option on or before 16th August 2022.
After amendment w.e.f 18th July 2022

Option for GTA (Either)

Does not opt to pay GST Opt to pay GST under

under Forward Charge Forward Charge
(GTA Liable to Pay)

GST @ 5% Covered under

RCM

May Charge @ 5% May Charge @ 12%

Service Recipient Liable
to pay GST u/s 9(3) Without ITC With ITC

Such Option shall be exercised by making a declaration provided in Annexure-V to

the notification no 03/2022.
Now Govt has amended the original Notification No 13/2017 Central Tax(Rate) dt
28/06/2017 by way of issuing new Notification No :- 05/2022-Central Tax(Rate) Dt
13/07/2022

As per the Notification, Now the Specified Service recipient need to

discharge GST under RCM if the same Service provided by GTA who had
not opt for forward charge payment of GST as provided under Notification
no 03/2022 dt 13/07/2022(Central Tax Rate)
Meaning thereby, If the service recipient Received a Tax Invoice from the GTA
containing the declaration(Mentioned in Notification No 05/2022) that the GTA has
opted for Payment of Tax under Forward charge, then the service recipient is not
required to pay tax under RCM.
In the absence of such Tax Invoice and Declaration as per Annexure-III of the
Notification No :- 05/2022-Central Tax(Rate) Dt 13/07/2022 , the specified service
recipient is liable to discharge GST Under RCM.
Declaration by GTA Under Notification No :- 05/2022-Central Tax(Rate)
Dt 13/07/2022 in Tax Invoice:

“ I/we have taken registration under the CGST Act, 2017 and have exercised the
option to pay tax on services of GTA in relation to transport of goods supplied by
us during the Financial Year _____ under forward charge.”

A declaration as above, is required to be made on invoice issued by registered

person, further whose aggregate turnover exceeds Rs 20 Crores but who is exempt
from issuance of e-invoice such as:
 Insurer; or
 Banking company or financial institution, including NBFC;
 Goods Transport Agency (GTA),
 Supplier of taxable service is supplying passenger transportation service; and
 Registered person supplying services by way of admission to exhibition of
cinematograph films in multiplex screens.
In view of the above, in case where GTA whose Turnover in any preceding FY from
2017-18 onwards exceeds Rs 20 Crores and it is specifically outside the purview of
the generation of e-invoice need to mention the above declaration in his Tax
Invoice.
Summary of Important Points:

1. W.e.f 18th July 2022, GTA has been provided with an option to choose either to
charge GST @ 5% without ITC or @ 12% GST with ITC Under Forward charge
( Earlier only 12% forward Charge is Available).
2. If Above option (Point No. 1) has not been exercised, and GTA wants to issue
invoice @ 5% such service will be covered under RCM U/s 9(3) of CGST Act.
3. Such Option for a Financial Year need to apply by 15th of March of Preceding
FY.
4. The GTA wants to opt for charging GST @5% or 12% under Forward charge for
FY 2022-23 should apply the option on or before 16th August 2022.
5. The GTA Issuing Tax Invoice under Forward charge need to furnish a
declaration in the Tax invoice (as per Notification No :- 05/2022-Central
Tax(Rate) Dt 13/07/2022 ) as follows:
“I/we have taken registration under the CGST Act, 2017 and have exercised
the option to pay tax on services of GTA in relation to transport of goods
supplied by us during the Financial Year _____ under forward charge.”
6. The Recipient of Service while making payment need to ensure that, if
Tax invoice has been issued by the GTA does not charge GST under
Forward charge and no declaration has been furnished for opting of tax
under Forward charge, GST under RCM need to be discharged by the
recipient.

7. If GTA’s Turnover in any preceding FY from 2017-18 onwards exceeds Rs

20 Crores. Then GTA needs to furnish the following declaration in Tax
Invoice as per Notification No 14/2022 dt 05-07-2022:-

“I/We hereby declare that though our aggregate turnover in any preceding
financial year from 2017-18 onwards is more than the aggregate turnover
notified under sub-rule (4) of rule 48, we are not required to prepare an
invoice in terms of the provisions of the said sub-rule.”
 FORM
“Annexure V”
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the
GTA services supplied by him under forward charge before the commencement of any financial
year to be submitted before the jurisdictional GST Authority
Reference No:
Date:
1. I/We______________ (name of Person), authorised representative of M/s……………………. have taken
registration/have applied for registration and do hereby undertake to pay GST on the GTA services in
relation to transportation of goods supplied by us during the financial …………..under forward
charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of
the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods
or services or both.

2. I understand that this option once exercised shall not be allowed to be changed within a period of one
year from the date of exercising the option and will remain valid till the end of the financial year for
which it is exercised.
Legal Name:
GSTIN:
PAN No.
Signature of Authorised Representative:
Name of Authorised Signatory:
Full Address of GTA
Service by way of renting of residential dwelling to a registered person is now covered
under Reverse Charge Mechanism (RCM):
[Amendment in Reverse Charge Mechanism under Section 9(3) of CGST Act vide
Notification No. 05/2022-CT (Rate) dated 13.07.2022, w.e.f. 18.07.2022]

Please note that the Government has amended the original Notification No. 13/2017-CT
(Rate) dated 28.06.2017 by way of issuing a new Notification No. 05/2022-CT (Rate) dated
13.07.2022. As per this new Notification, a new service has been added 5AA in Notification
No. 05/2022-CT (Rate) dated 13.07.2022 “Service by way of renting of residential
dwelling to a registered person”.

As per Sl. No. 12 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 ‘Services by way
of renting of residential dwelling for use as residence is exempt supply.
Before the Notification No. 05/2022-CT (Rate) dated 13.07.2022, if residential dwelling is
given on rent for commercial purposes than it is not exempt supply and service is covered
under forward charge basis i.e. supplier has to charge GST on forward charge basis.
But after the Notification No. 05/2022-CT (Rate) dated 13.07.2022, even supplier is a
registered person, GST is payable on RCM basis.
Please note that if any person (whether registered or unregistered) gives service by way of rending of
residential dwelling to a registered person, GST is payable on reverse charge basis. This notification
specified only renting of residential dwelling and does not speak about the use of same i.e.
residential dwelling may be used for residential purpose or commercial purpose.
For example:
If a person (whether registered or unregistered) gives his residential dwelling to a registered person,
then GST shall be payable on RCM basis. It does not matter that recipient use this property for
residential or commercial purpose. Earlier residential dwelling is given on rent for commercial
purposes than it is not exempt supply and service is covered under forward charge basis i.e. supplier
has to charge GST on forward charge basis.
Summary:
1. If residential house/property is given to an unregistered person (i.e. not to registered person) for
use as residence only, then the exemption by way of Notification No. 12/2017-CT (Rate) dated
28.06.2017 shall remain continue.
2. If residential house/property is given to an unregistered person (i.e. not to registered person) for
use as commercial purpose, then the exemption by way of Notification No. 12/2017-CT (Rate)
dated 28.06.2017 shall not be granted and supplier has to charge GST on forward charge basis.
3. If residential house/property is given to a registered person for any purpose whether residential
or commercial, GST shall be payable on RCM basis by way of Notification No. 05/2022-CT
(Rate) dated 13.07.2022.
The Government issued Nine Central Tax (Rate) Notifications No. 03/2022 to
11/2022 on 13th July 2022. These GST rate changes will apply from 18th July 2022.
Further, exemptions were withdrawn on a few daily essentials. The government
notified revised rates for items that faced an inverted tax structure.
Following decisions were taken regarding GST rates, including pruning of the exemption
list and correction of the inverted tax structure.
Rate Rationalization to remove inverted duty structure:-
5. Machines for cleaning, sorting or grading eggs, fruitor other 12% 18%
agricultural produce and its parts, Milking Machines and dairy
machinery
6. LED Lamps, lights and fixture, their metal printed Circuits 12% 18%
board
7. Drawing and marking out instruments 12% 18%

8. Solar Water Heater and system 5% 12%

9. Prepared/finished leather/chamois leather/composition leathers; 5% 12%

10. Refund of accumulated ITC not to be allowed on following goods:

(i) Edible oils
(ii) Coal
S.No. Description From To
Services:-
1. Services supplied by foreman to chit fund 12% 18%
2. Job work in relation to processing of hides, skins and leather 5% 12%

3. Job work in relation to manufacture of leather goods and 5% 12%

footwear

4. Job work in relation to manufacture of clay bricks 5% 12%

5. Works contract for roads, bridges, railways, metro, effluent 12% 18%
treatment plant, crematorium etc.

6. Works contract supplied to central and state governments, local 12% 18%
authorities for historical monuments, canals, dams, pipelines,
plants for water supply, educational institutions, hospitals etc.
& sub-contractor thereof

7. Works contract supplied to central and state governments, 5% 12%

union territories & local authorities involving predominantly
earthwork and sub-contracts thereof
Other GST Rate Changes:-
S.No Description From To
GOODS:-
1. Ostomy Appliances 12% 5%
2. Orthopedic appliance- Splints and other fracture appliances; 12% 5%
artificial parts of the body; other appliances which are worn or
carried or implanted in the body, to compensate for a defect or
disability; intraocular lens
3. Tetra Pak (Aseptic Packaging Paper) 12% 18%
4. Tar (whether from coal, coal gasification plants, Producer Gas 5% 18%
plants and Coke Oven Plants

5. IGST on import of Diethylcarbamazine (DEC) tablets supplied 5% NIL

free of cost for National Filariasis Elimination Programme
6. Cut and Polished diamond 0.25% 1.5%
7. IGST on specified defence items imported by private Applicable Rate
entities/vendors, when end-user is the Defence forces. Nil
S.No. Description From To
Services:-
1. Transport of goods and passengers by ropeways. 18% 5% (with
ITC of
Services
2. Renting of truck/goods carriage where cost of fuel is included 18% 12%
Withdrawal of exemptions:-
1. The GST was exempted on specified food items, grains etc. when not branded, or right on the brand
has been foregone. It has been recommended to revise the scope of exemption to exclude from it
prepackaged and pre-labelled retail pack in terms of Legal Metrology Act, including pre-packed, pre-
labelled curd, lassi and butter milk.

2. In case of the following goods, exemption from GST will be withdrawn:-

S.No Description of Goods From To

1. Cheques, lose or in book form NIL 18%

2. Maps and hydrographic or similar charts of all kinds, including NIL 12%
atlases, wall maps, topographical plans and globes, printed

3. Parts of goods of heading 8801 NIL 18%

3. In case of the following goods, the exemption in form of a concessional rate of GST is being
rationalize:-

S.No Description of Goods From To

1. Petroleum/Coal bed methane 5% 12%

2. Scientific and technical instruments supplied to public funded 5% Applicable

research institutes Rate

3. E-waste 5% 18%

4. In case of Services, following exemptions are being rationalized:-

a) Exemptionon transport of passengers by air to and from NE states & Bagdogra is being restricted to
economy class;

b) Exemption on following services is being withdrawn:-

i. Transportation by rail or a vessel of railway equipment and material.
ii. Storage or warehousing of commodities which attract tax (nuts, spices, copra, jaggery, cotton etc.)
iii. Fumigation in a warehouse of agricultural produce.

iv. Services by RBI, IRDA, SEBI, FSSAI,

v. GSTN,

vi. Renting of residential dwelling to business entities (registered persons),

vii. Services provided by the cord blood banks by way of preservation of stem cells.

c) Like CETPs, common bio-medical waste treatment facilities for treatment or disposal of
biomedical waste shall be taxed at 12% so as to allow them ITC
d) Hotel accommodation priced upto Rs.1000/days shall be taxed at 12%.
e) Room rent (excluding ICU) exceeding Rs.5000 per day per patient charged by a hospital
shall be taxed to the extent of amount charged for the room at 5% without ITC.
f) Tax exemption on training or coaching in recreational activities relating to arts or culture,
or sports is being restricted to such services when supplied by an individual.
5. GST on casinos, race course and online gaming:-
The Council directed that the Group of Ministers on Casino, Race Course and Online Gaming re-
examine the issues in its terms of reference based on further inputs from
States and submit its report within a short duration.

6. Clarification on GST Rate (Goods):-

i. Electric vehicles whether or not fitted with a battery pack, are eligible for the concessional GST rate
of 5%.
ii. All fly ash bricks attract same concessional rate irrespective of fly ash content.
iii. Stones covered in S.No.123 of Schedule-I (such as Napa stones),even if they are ready to use and
polished in minor ways [not mirror polished], attract concessional GST rate of 5%.
iv. The GST rate on all forms of mango under CTH 0804, including mango pulp (other than mangoes
sliced, dried) attract GST at the 12%. Entry is also being amended to make this amply clear. Raw or
fresh mangoes continue to be exempt.
v. Sewage treated water is exempted from GST and is not the same as purified water provided in
S.No.99 of notification2/2017-CT(Rate).The word 'purified’ is being omitted to make this amply
clear.
vi. Nicotine Polarilex Gum attracts a GST rate of 18%
vii. The condition of 90% fly ash content with respect to fly ash bricks applies only to fly ash aggregate,
and not fly ash bricks. As a simplification measure, the condition of 90% content is being omitted.
7. Clarification on GST Rate (Services):-
i. Due to ambiguity in GST rates on supply of ice-cream by ice-cream parlours, GST charged @ 5%
without ITC on the same during the period 01.07.2017 to 5.10.2021 shall be regularized to avoid
unnecessary litigation.
ii. Application fee charged for entrance or for issuance of eligibility certificate for admission or issuance
of migration certificate by universities is exempt from GST.
iii. Ginned or baled fibre is covered in entry 24B of notification No. 12/2017- Central Tax (Rate) dated
28.06.2017 in the category of raw vegetable fibres. The exemption under this entry is being
rationalized.
iv. Services associated with transit cargo both to and from Nepal and Bhutan are covered by exemption
under entry 9B of notification No. 12/2017-CT(R) dated 28.06.2017.
v. Activity of selling of space for advertisement in souvenirs published in the form of books is eligible
for concessional GST at 5%.
vi. Renting of vehicle with operator for transportation of goods on time basis is classifiable under
Heading 9966 (rental services of transport vehicles with operators) and attracts GST at 18%.GST on
such renting where cost of fuel is included in the consideration charged is being prescribed at 12%.
vii. Allowing choice of location of a plot is part of supply of long term lease of plot of land. Therefore,
location charge or preferential location charges (PLC) are part of consideration charged for long
term lease of land and shall get the same treatment under GST.
viii.Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
ix. Additional fee collected in the form of higher toll charges from vehicles not having Fastag is
essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given
the same tax treatment as given to toll charges.
x. Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered
under the definition of health care services for the purpose of exemption under GST.
xi. Sale of land after leveling, laying down of drainage lines etc. is sale of land and does not attract
GST.
xii. Renting of motor vehicles for transport of passengers to a body corporate for a period (time) is
taxable in the hands of body corporate under RCM.
xiii.The expression ‘public transport’ used in the exemption entry at SI No. 17(d) of notification No.
12/2017-CT(R), which exempts transport of passengers by public transport other than
predominantly for tourism purpose, in a vessel between places located in India, means thatsuch
transport should be open to public for point to point transport [e.g. such transport in Andaman and
Nicobar islands].

8. Other miscellaneous changes:-

i. All taxable service of Department of Posts would be subject to forward charge. Hitherto certain
taxable services of Department of post were taxed on reverse charge basis.
ii. Goods transport agency (GTA) is being given option to pay GST at 5% or 12% under forward charge;
option to be exercised at the beginning of Financial Year. RCM option to continue.
iii. Service provided by Indian Tour operator to a foreign resident for a tour partially in India and
partially outside India is to be subject to tax proportionate to the tour conducted in India for such
foreign tourist subject to conditions that this concession does not exceed half of tour duration.
❑ The GST Council has inter-alia made the following
recommendations relating to GST law and procedure:
A. Measures for Trade facilitation:
1. In-principal approval for relaxation in the provisions for suppliers making supplies through E-
Commerce Operators (ECOs)
I. Waiver of requirement of mandatory registration under section 24(ix) of CGST Act
for person supplying goods through ECOs, subject to certain conditions, such as-
i. the aggregate turnover on all India basis does not exceed the turnover specified
under sub-section (1) of section 22 of the CGST Act and notifications issued
thereunder.
ii. the person is not making any inter-State taxable supply

II. Composition taxpayers would be allowed to make intra-State supply through e-

commerce operators subject to certain conditions.

The details of the scheme will be worked out by the Law Committee of the
Council. The scheme would be tentatively implemented with effect from
01.01.2023, subject to preparedness on the portal as well as by ECOs.
2. Amendment in formula prescribed in sub-rule (5) of rule 89 of CGST Rules, 2017 for
calculation of refund of unutilized Input Tax Credit on account of inverted rated
structure

a) Change in formula for calculation of refund under rule 89(5) to take into account utilization of
ITC on account of inputs and input services for payment of output tax on inverted rated
supplies in the same ratio in which ITC has been availed on inputs and input services during
the said tax period. This would help those taxpayers who are availing ITC on input services
also.

3. Amendment in CGST Rules for handling of pending IGST refund claims: In some cases
where the exporter is identified as risky exporter requiring verification by GST officers, or
where there is a violation of provisions of Customs Act, the refund claims in respect of export of
goods are suspended/withheld.

Amendment in rule 96 of the CGST Rules has been recommended to provide for transmission of
such IGST refund claims on the portal in a system generated FORM GST RFD-01 to the
jurisdictional GST authorities for processing. This would result in expeditious disposal of such
IGST refund claims, after due verification by GST officers, thus benefitting such exporters.
4. Re-credit of amount in electronic credit ledger to be provided in those cases where erroneous
refund amount sanctioned to a taxpayer on account of accumulated ITC or on account of IGST
paid on zero rated supply of goods or services, in contravention of rule 96(10) of the CGST Rules,
is deposited by him along with interest and penalty, wherever applicable. A new FORM GST
PMT-03Ais introduced for the same.

This will enable the taxpayers to get re-credit of the amount of erroneous
refund, paid back by them, in their electronic credit ledger.
5.Clause (c) of section 110 and section 111 of the Finance Act, 2022 to be notified by Central
Government at the earliest. These provisions relate to-

a) Retrospective amendment in section 50(3) of CGST Act, with effect from 01.07.2017,to provide
that interest will be payable on the wrongly availed ITC only when the same is utilized;

b) amendment in sub-section (10) of section 49 of CGST Act to provide for transfer of balance in
electronic cash ledger of a registered person to electronic cash ledger of CGST and IGST of a
distinct person.

The rules providing for the manner of calculation of interest under section 50 of CGST Act have
also been recommended for more clarity. This will remove ambiguities regarding manner of
calculation of interest and will also provide for transfer of balance in CGST and IGST cash ledgers
between distinct persons, thereby improving liquidity and cash flows of such taxpayers.
6. Waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and extension of due date for
filing FORM GST CMP-08 for Q1 of FY 2022-23:
a) To extend the waiver of late fee under section 47 for delay in filing FORM GSTR-4 for FY 2021-
22 by approximately four more weeks, i.e. till 28.07.2022 (The existing waiver is for the period
from 01.05.2022 till 30.06.2022)
b) To extend the due date of filing of FORM GSTCMP-08 for the 1st quarter of FY 2022-23 from
18.07.2022 to 31.07.2022.
GSTN has also been asked to expeditiously resolve the issue of negative balance in Electronic Cash
Ledger being faced by some of the composition taxpayers.

7. Present exemption of IGST on import of goods under AA/EPCG/EOU scheme to be continued and
E-wallet scheme not to be pursued further.
8. Issuance of the following circulars in order to remove ambiguity and legal disputes on various
issues, thus benefiting taxpayers at large:
a) Clarification on issue of claiming refund under inverted duty structure where the supplier is
supplying goods under some concessional notification.
b) Clarification on various issues relating to applicability of demand and penalty provisions under
the CGST Act in respect of transactions involving fake invoices.
 c) Clarification on mandatory furnishing of correct and proper information of inter-State supplies
and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM
GSTR-3B.
d) Clarification in respect of certain GST related issues:
i. Clarification on the issues pertaining to refund claimed by the recipients of
supplies regarded as deemed export;
ii. Clarification on various issues relating to interpretation of section 17(5) of the
CGST Act;
iii.Clarification on the issue of perquisites provided by employer to the employees as
per contractual agreement;
iv.Clarification on utilization of the amounts available in the electronic credit ledger
and the electronic cash ledger for payment of tax and other liabilities.

9.Exemption from filing annual return in FORM GSTR-9/9A for FY 2021-22to be

provided to taxpayers having aggregate annual turnover upto Rs. 2 crores.
10.Explanation 1 after rule 43 of CGST Rules to be amended to provide that there is no
requirement of reversal of input tax credit for exempted supply of Duty Credit Scrips
by the exporters.
11. UPI & IMPS to be provided as an additional mode for payment of Goods and Services
Tax to taxpayers under Rule 87(3) of CGST Rules.

12. In respect of refunds pertaining to supplies to SEZ Developer/Unit, an Explanation to

be inserted in sub-rule (1) of rule 89 of CGST Rules to clarify that “specified officer”
under the said sub-rule shall mean the “specified officer” or “authorized officer”, as
defined under SEZ Rules, 2006.

13. Amendment in CGST Rules to provide for refund of unutilized Input Tax
Credit on account of Export of Electricity. This would facilitate the exporters of
electricity in claiming refund of utilized ITC on zero rated supplies.

14. Supplies from Duty Free Shops (DFS) at international terminal to outgoing international
passengers to be treated as exports by DFS and consequential refund benefit to be available to
them on such supplies. Rule 95A of the CGST Rules, Circular No. 106/25/2019-GST dated
29.06.2019 and related notifications to be rescinded accordingly.
B. Measures for streamlining compliances in GST:-
1. Provision for automatic revocation of suspension of registration in cases where suspension of
registration was done by the system under Rule 21A(2A) of CGST Rules, for non-compliance in
terms of clause (b) or clause (c) of sub- section (2) of section29 [continuous non-filing of
specified number of returns],once all the pending returns are filed on the portal by the
taxpayer.(Amendment in rule 21A)
2. Proposal for comprehensive changes in FORM GSTR-3B to be placed in public domain for
seeking inputs/suggestions of the stakeholders.
3. Time period from 01.03.2020 to 28.02.2022 to be excluded from calculation of the limitation
period for filing refund claim by an applicant under section 54 and 55 of CGST Act, as well as
for issuance of demand/ order (by proper officer) in respect of erroneous refunds under section
73 of CGST Act. Further, limitation under section 73 for FY 2017-18 for issuance of order in
respect of other demands linked with due date of annual return, to be extended till 30th
September, 2023.

C. The Council has decided to constitute a Group of Ministers to address various concerns raised by
the States in relation to constitution of GST Appellate Tribunal and make recommendations for
appropriate amendments in CGST Act.
D. The GST Council approved ad-hoc apportionment of IGST to the extent of Rs. 27,000 crores and
release of 50% of this amount, i.e. Rs. 13,500 crores to the States.

E. The GoM on IT Reforms, inter alia, recommended that the GSTN should put in place the AI/ML
based mechanism to verify the antecedents of the registration applicants and an improved risk-
based monitoring of their behavior post registration so that non-compliant tax payers could be
identified in their infancy and appropriate action be taken so as to minimize risk to exchequer.

Note:
The Notifications/Recommendations of the GST Council have been
presented in this release containing major item of decisions in simple
language for information of all stakeholders, please note that
notification/recommendation presented for general information and is not
intended to be advice or a legal opinion on any particular matter. The same
would be given effect through relevant Circulars/ Notifications/ Law
amendments which alone shall have the force of law.
 THANK YOU

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