Aspectos destacados de la 53.ª reunión del Consejo del GST | Medidas para facilitar el comercio y cuestiones de procedimiento

La tan esperada 53.ª reunión del Consejo del GST se celebró el 22 de junio de 2024 y fue presidida por la Ministra de Finanzas. Esta reunión del Consejo del GST tuvo como objetivo fomentar el comercio, simplificar las operaciones comerciales y mejorar el cumplimiento del GST.

El Consejo del GST ha recomendado una serie de enmiendas y aclaraciones, entre las que se incluyen:

1. cambios en las tasas del GST para determinados bienes y servicios,
2. exención de intereses y sanciones en ciertos casos,
3. reducción de las tasas de TCS para aliviar la carga financiera de los contribuyentes,
4. opción para modificar el GSTR-1

Las recomendaciones del Consejo del GST se agruparon en las siguientes categorías:

1. Cambios en las tasas impositivas
2. Medidas para facilitar el comercio
3. Medidas relacionadas con procedimientos y legislación

Este artículo analiza las medidas recomendadas para la facilitación del comercio y aquellas relacionadas con los procedimientos y la legislación.

1. Medidas para la facilitación del comercio:

1.1 Exención de intereses y sanciones determinados bajo el formulario DRC-07:

• Debido a la implementación del GST en los primeros años, se han presentado diversas demandas para los ejercicios fiscales 2017-18, 2018-19 y 2019-20.
• Para ofrecer flexibilidad a los contribuyentes, el Consejo del GST ha recomendado la exención de intereses y sanciones para los avisos de demanda emitidos bajo la Sección 73 de la Ley CGST para los ejercicios fiscales 2017-18, 2018-19 y 2019-20.
• La exención se concederá únicamente si el importe total del impuesto, según lo determinado por la orden de demanda, se paga antes del 31 de marzo de 2025.
• Dicha exención no es aplicable a los avisos de demanda emitidos bajo la Sección 74, es decir, casos que involucren fraude, ocultación o declaraciones falsas deliberadas, etc., así como demandas por devoluciones erróneas.
• Para este propósito, el Consejo del GST ha recomendado insertar una nueva Sección 128A en la Ley CGST de 2017.

1.2 Ampliación del plazo para aplicar el ITC, enmienda en la Sección 16(4) de la Ley CGST

a. Ampliación del plazo para aplicar el ITC para los ejercicios fiscales 2017-18 a 2020-21

• Según las disposiciones vigentes de la Sección 16(4) de la Ley CGST, una persona registrada no tendrá derecho a aplicar el ITC respecto a ninguna factura o nota de débito después del 30 de noviembre del ejercicio fiscal siguiente al que corresponda dicha factura o nota de débito.
• Dicha enmienda se realizó con efecto a partir del 1 de octubre de 2022 mediante la Notificación n.º 18/2022-CT de fecha 28.09.2022.
• Antes de dicha enmienda, el ITC estaba permitido hasta la fecha de vencimiento de la declaración bajo la Sección 39 para el mes de septiembre del ejercicio fiscal siguiente.
• El Consejo del GST ha recomendado que el plazo para aplicar el ITC bajo la Sección 16(4) de la Ley CGST se considere el 30 de noviembre de 2021 para los ejercicios fiscales 2017-18 a 2020-21.
• Para todo el ITC reclamado en el GSTR-3B de los ejercicios fiscales 2017-18 a 2020-21, la fecha de vencimiento/plazo bajo la sección 16(4) podrá considerarse el 30 de noviembre de 2021.

b. Ampliación del plazo para la presentación de declaraciones pendientes tras la revocación de la cancelación del GST

• Tras la revocación de la cancelación del registro de GST, los contribuyentes deben presentar todas las declaraciones pendientes desde la fecha de cancelación hasta la fecha de revocación.
• El Consejo del GST ha recomendado una enmienda retroactiva a la Sección 16(4) de la Ley CGST para flexibilizar las condiciones de dicha sección para los contribuyentes que hayan presentado sus declaraciones dentro de los 30 días posteriores a la orden de revocación.

Lea también: Directrices para detenciones y fianzas bajo la ley de GST

1.3 Límite monetario para litigios gubernamentales

El Consejo ha recomendado establecer límites monetarios para que el Departamento presente apelaciones ante el Tribunal de Apelaciones del GST, el Tribunal Superior y la Corte Suprema, con el fin de reducir los litigios gubernamentales.

Los umbrales monetarios recomendados son los siguientes:

1. Tribunal de Apelaciones del GST: 20 lakhs de INR.
2. Tribunal Superior: 1 crore de INR.
3. Corte Suprema: 2 crores de INR.

1.4 Reducción de las tasas de TCS a recaudar por los operadores de comercio electrónico

E-commerce operators are required to collect TCS @ 1% on sales made through e-commerce platform. The GST Council has recommended to reduce TCS rate from 1% (0.5% CGST + 0.5% SGST/ UTGST, or 1% IGST) to 0.5 % (0.25% CGST + 0.25% SGST/UTGST, or 0.5% IGST). Such step is taken to ease financial burden on the suppliers.

1.5 Reduction in requirement of Pre-deposit for filing appeal

• The GST Council recommends reduction of the quantum of pre-deposit required to be paid for filing of appeals under GST. to ease the cashflows for the taxpayers.
• The Council has recommended following amendment to Sections 107 and 112 of the CGST Act as below:
  • Section 107- Filing of Appeal with GST (appeals)- Maximum amount of pre-deposit to file an appeal with appellate authority has been reduced from INR 50 crores (CGST + SGST or IGST) to INR 40 crores (CGST + SGST or IGST). 
  • Section 112- filing an appeal with the Tribunal- Pre-deposit to file appeal with tribunal has been reduced from 20% to 10% and the cap for maximum pre-deposit has also been reduced from INR 100 Crores (CGST + SGST or IGST) to INR 40 crores (CGST + SGST or IGST).

1.6 No Interest to be charged to the extend balance is lying in Electronic Cash Ledger

GST Council has recommended to amend Rule 88B in provide that no interest under Section 50 shall be levied on the amount lying in electronic cash ledger on the due date of filing of GSTR-3B and to the extend such balance is debited while filing the return.

1.7 Amendment in GSTR-1 through GSTR-1A

• The GST Council has recommended to provide a new optional facility of FORM GSTR-1A to facilitate the taxpayers to amend the details in FORM GSTR-1 for a tax period and/ or to declare additional details, if any, before filing of return in FORM GSTR-3B for the said tax period. 
• This will facilitate the taxpayer to add or amend the information furnished in GSTR-1 of current period to ensure that correct liability auto-populates in Form GSTR-3B of such period.

1.8 Granting power not to recover taxes not levied or short levied due to General Trade Practise:

• Recently, various industries were served with heavy GST notices running in thousand crores where GST was short levied or not levied due to general trade practises such as online gaming sector.
• To prevent the taxpayer from genuine hardship, the GST Council has recommended to insert new Section 11A in the CGST Act, to give powers to the Government to allow regularization of non-levy or short levy of GST, where tax was being short paid or not paid due to common trade practices.

1.9 Time for filing appeals in GST Appellate Tribunal:

The GST Council has recommended to amend Section 112 of the CGST Act, 2017 to allow the 3 months for appeals before the Appellate Tribunal to start from a date to be notified by the Government in respect of appeal/ revision orders passed before the date of said notification. This will give sufficient time to the taxpayers to file appeal before the Appellate Tribunal in the pending cases.  

1.10 Other Recommendations:

GST Council has made following other recommendations:

1. Due date filing of GSTR-4, return for dealers opting for composition scheme, has been recommended to extend from 30th April to 30th June of the following year. Extended due date shall apply from FY 2024-25 onwards.
2. No GST shall be levy on Extra Neutral Alcohol used for manufacture of alcoholic liquor for human consumption.   
3. Prescribe a mechanism for claiming refund of additional IGST paid on account of upward revision in price of the goods subsequent to their export. This will facilitate the taxpayer in claiming refund of additional IGST paid on account of upward revision of price subsequent to export.
4. Amend Section 140(7) of CGST Act to provide transitional credit with respect to invoices pertaining to services provided before the date of implementation of GST and where the invoices are received by the ISD before the appointed date. 
5. Exemption to file Annual Return in Form GSTR-9 and GSTR-9A for supplier with aggregate annual turnover upto INR 2 Crores during FY 2023-24
6. The threshold for reporting of B2C inter-State supplies invoice-wise in Table 5 of FORM GSTR-1 was recommended to be reduced from Rs 2.5 Lakh to Rs 1 Lakh.

2. Measures Pertaining To Law And Procedures

GST Council has made several recommendations to smooth the procedures and Law for businesses:

2.1 Rulling out of bio-metric based Aadhaar authentication on All-India basis: 

• For the purpose of GST registration, many states are calling the taxpayers to physically come for the bio-matric authentication and it is cause the genuine hardship to the taxpayers in obtaining GST registration multiple states.
• Considering the representation of Industry, The GST Council has recommended to roll-out the biometric-based Aadhaar authentication of registration applicants on pan-India basis in a phased manner. 
• This will strengthen the registration process in GST and will help in combating fraudulent input tax credit (ITC) claims made through fake invoices.

2.2 Common timelines for issuance of demand notices and orders irrespective of whether case involves fraud, suppression, willful misstatement etc., or not: 

• Presently, notices and demand orders for fraud, suppression, willful misstatement of facts etc. are issued under Section 74 of CGST Act. However, notices on other grounds are issued under Section 73 of CGST Act.
• To simplify the implementation of those provisions, the GST Council has recommended a common time limit for issuance of notices and orders in both of the cases.
• Common time line shall apply from FY 2024-25 onwards.
• Also, as per Section 73 and 74, the taxpayers are not required to pay penalty if the tax determined in Show cause notice is paid along with interest within 30 days of issuance of SCN. The GST Council has recommended to increase the time period from 30 days to 60 days.

2.3 Sunset Clause for Anti-profiteering clause

• The GST Council has recommended amendment in section 171 and section 109 of CGST Act, 2017 to provide a sunset clause for anti-profiteering under GST.
• It also provided for of anti-profiteering cases by the Principal bench of GST Appellate Tribunal (GSTAT). 
• Council has also recommended the sun-set date of 01.04.2025 for receipt of any new application regarding anti-profiteering.

2.4 Curtail refund of IGST where export duty is payable: 

• The GST Council has recommended to amendments in section 16 of IGST Act and section 54 of CGST Act to provide that the refund in respect of goods which are subjected to export duty is restricted.
• Such restriction shall apply irrespective of whether the said goods are exported without payment of taxes or with payment of taxes,.
• Further, such restrictions should also be applicable if such goods are supplied to a SEZ developer or a SEZ unit for authorized operations.