Decisions Taken by GST Council on its 21st Meeting

Decisions Taken by GST Council on its 21st Meeting

The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:

a) In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:

SL No.
Details / Return
Tax Period
Revised due date
1
GSTR-1
July, 2017
10thOct, 2017
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3. October 2017
2
GSTR-2
July, 2017
31stOct, 2017
3
GSTR-3
July, 2017
10thNov, 2017
4
GSTR-4
July-September, 2017
18thOct, 2017 (no change)
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with.
5      
GSTR-6
July, 2017
13th Oct, 2017

Due dates for filing of the above mentioned returns (i.e. August / September) for subsequent periods shall be notified at a later date.

b) GSTR-3B will continue to be filed for the months of August to December, 2017.

c) A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1. October, 2017.

d) Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 tars in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment.

e) Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths' and silversmiths' wares as covered under Chapter 71 which do not require a-way bill.

f) FORM GST TRAN-1 can be revised once.

g) The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31. October, 2017.

h) The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.

2. The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports.

3. The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation.


The GST Council has recommended changes in the GST rates on the following goods:

S.No
HSN
Description
Present GST Rate
Recommended GST rate
1.
0802
Walnuts, whether or not shelled
12%
5%
2.
0813
Tamarind dried
12%
5%
3.
2106
Roasted Gram
12%
5%
4.
2106
Custard powder
28%
18%
5.
2106
Batters, including idli / dosa batter
18%
12%
6.
2304, 2305, 2306
Oil cakes
Nil for cattle feed
5% for other uses
5%
[irrespective of end use]
7.
2306
Cotton seed oil cake
Nil for cattle feed
5% for other uses
Nil
[irrespective of end use]
8.
3307,
4100
Dhoop batti, dhoop, sambhrani and other similar items
12%
5%
9.
3926
Medical grade sterile disposable gloves of plastics
28%
18%
10.
3926
Plastic raincoats
28%
18%
11.
4016
Rubber bands
28%
12%
12.
4016
Rice rubber rolls for paddy de-husking machine
28%
18%
13.
4907
Duty Credit Scrips
12%
5%
14.
50 to 55
Khadi fabric, sold through Khadi and Village Industrries Commission’s outlets
5%
Nil
15.
5801
Corduroy fabrics
12%
5% [with no refund of ITC]
16.
5808
Saree fall
12%
5%
17.
6501
Textile caps
18%
12%
18.
6912
Idols made of clay
28%
Nil
19.
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]
28%
12%
20.
7102
Rough industrial diamonds including unsorted rough diamonds
3%
0.25%

S.No
HSN
Description
Present GST Rate
Recommended GST rate
21.
8424
Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders]
18%
12%
22.
8445
Charkha for hand spinning of yarns, including amber charkha
Nil / 18%
Nil
23.
8528
Computer monitors upto 20''
Note: Computer monitors upto 17'' are already at 18%.
28%
18%
24.
9404
Cotton quilts
18%
5% on cotton quilts not exceeding Rs.1000 per piece,
12% on cotton quilts exceeding Rs.1000 per piece
25.
9601
Worked corals, other than articles of coral
28%
5%
26.
9603
Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles.
Note: Phool bahari jhadoo is already at Nil GST.
5%
Nil
27.
9613
Kitchen gas lighters
28%
18%
28.
Any Chapter
Rosaries and prayer beads
18%
5%
29.
Any Chapter
Hawan samagri
Applicable rate
5%
30.
4419
Table and Kitchenware etc. of wood
18%
12%
31.
4601, 4602
Grass, leaf and reed and fibre products, including mats, pouches, wallets
12%
5%
32.
4823
Paper Mache articles
18%
5%
33.
68
Stone inlay work
28%
12%
34.
6802
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc; other ornamental goods essentially of stone.
28%
12%

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