1. はじめに
GST評議会は、2017年11月10日にグワーハーティーで開催された第23回GST評議会会議において、納税者の利便性を高めるための以下の措置を推奨しました（第23回GST評議会会議）。。
2. 申告書の提出
- 以下の通り、様々な緩和措置が講じられています。
- すべての納税者は、2018年3月まで、翌月20日までに税金の納付とともにGSTR-3B様式で月次申告を行うものとします。
- 2018年3月までのGSTR-1様式による詳細申告については、納税者を2つのカテゴリーに分類します。これら2つのカテゴリーの詳細およびGSTR-1の最終提出期限は以下の通りです。
- 年間総売上高が1,500万ルピー以下の納税者は、以下の頻度で四半期ごとにGSTR-1を提出する必要があります。
| Period |
Dates |
| Jul – Sep |
31st Dec, 2017 |
| Oct – Dec |
15th Feb, 2018 |
| Jan – Mar |
30th April, 2018 |
- 年間総売上高が1,500万ルピーを超える納税者は、以下の頻度で月次ベースでGSTR-1を提出する必要があります。
| Period |
Dates |
| Jul – Oct |
31st Dec, 2017 |
| Nov |
10th Jan, 2018 |
| Dec |
10th Feb, 2018 |
| Jan |
10th Mar, 2018 |
| Feb |
10th Apr, 2018 |
| Mar |
10th May, 2018 |
- 2017年7月から2018年3月までの期間におけるGSTR-2およびGSTR-3の提出期限については、役員委員会が策定します。ただし、前月または前期間のGSTR-2およびGSTR-3の提出を必要とせず、GSTR-1の提出は全期間を通じて継続されます。
延滞金の改定
延滞金は以下の表に従って支払うものとします。
| S no |
Taxpayer |
CGST |
SGST |
IGST |
| 1 |
Whose tax liabilities is NIL |
10 per day |
10 per day |
20 per day |
| 2 |
All other taxpayer |
25 per day |
25 per day |
50 per day |
3. 2017年7月、8月、9月分として支払われた延滞金の取り扱い
第23回GST評議会会議において、第23回GST評議会会議で7月、8月、9月分として支払われた延滞金については、「手数料」項目ではなく「税金」項目として電子現金台帳に再入金し、将来の納税義務の履行に充当できるようにすることが決定されました。
4. 様式提出期限の延長
GSTNポータルにおける一部の様式の利用開始の遅れや利用不可の状況を鑑み、第23回GST評議会会議において、以下の様式の提出期限を以下のように延長することが決定されました。
| S. No. |
Form and Details |
Original due dates |
Revised due dates |
| 1. |
GST ITC-04, containing details of Inputs & CG sent to Job Workers, for the quarter July–September, 2017 |
25.10.2017 |
31.12.2017 |
| 2. |
GSTR-4 for the quarter July–September, 2017 by Composition Dealer |
18.10.2017 |
24.12.2017 |
| 3. |
GSTR-5 for July, 2017 by Non-Resident Taxable Person |
20.08.2017 or 7 days from the last date of registration whichever is earlier |
11.12.2017 |
| 4. |
GSTR-5A for July, 2017 by OIDAR Service Providers |
20.08.2017 |
15.12.2017 |
| 5. |
GSTR-6 for July, 2017 by ISD |
13.08.2017 |
31.12.2017 |
| 6. |
TRAN-1 |
30.09.2017 |
31.12.2017 (One-time option of revision also to be given till this date) |
以降の課税期間の改定後の提出期限については、追って発表されます。
5. 事前裁定申請の手書き提出
第23回GST評議会会議において、当面の間、事前裁定の申請を手書きで提出できる仕組みが導入されます。第23回GST評議会会議。
サービス提供者向けの特典
- ネパールおよびブータンへのサービス輸出者は、ネパールおよびブータンへの免税サービス提供に使用される投入財およびサービスに関して、仕入税額控除を請求できるようになりました。さらに、ネパールおよびブータンへの輸出はすでにGSTの対象外となっています。
- 年間総売上高が200万ルピー以下（ジャンムー・カシミール州を除く特別カテゴリーの州では100万ルピー）のすべてのサービス提供者は、電子商取引プラットフォームを介して供給を行う場合であっても、登録が免除されます。（ジャンムー・カシミール州を除く特別カテゴリーの州では100万ルピー）以前は、州間取引を行う場合、このような供給者は登録が免除されていました。
- 「保護記念物」への入場によるサービスに対するGSTは免除されます。
- 登録取得が免除されている臨時課税対象者が製造する手工芸品に関連するジョブワークサービスに対するGST税率は、完全な仕入税額控除（ITC）を伴い5%に引き下げられます。
6. 外交使節団・国連機関向けの特典（第23回GST評議会会議
- 外国の外交使節団や国連機関のコンプライアンス負担を軽減するため、中央政府が各外交使節団・国連機関に対して一元化されたUINを発行し、これらの機関に関するすべてのコンプライアンス業務は、外務省と連携して中央政府が行います。
- 上記すべての決定に関する関連通知は、2017年11月15日より発効するよう、近日中に発行されます。
7. Benefits for Composition Dealer
- Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (Tax to be paid on Taxable turnover excluding exempt supply of goods). No change for composition scheme for restaurant.
- Composition Dealers will be allowed to make Supply of services upto Rs. 5 Lakhs per annum within overall limit of composition dealer.
- As of now composition scheme is restricted to a person with an annual turnover of Rs. 1 crore and it is recommeded to increaseed upto 1.5 cr. Fuether, it is now fix the upper limit of Rs. 2 cr in the law.
8. Benefits for Restaurants
Following rates of taxes will be applicable on restaurants services as decided in the GST 23rd council meeting:
| S No |
Services |
Rate of Tax |
| 1 |
All stand-alone restaurants, whether air conditioned or not |
5% without ITC |
| 2 |
Food parcels (or takeaways) |
5% without ITC |
| 3 |
Restaurants in hotel premises having room tariff of less than Rs. 7500/- per unit per day |
5% without ITC |
| 4 |
Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day |
18% with full ITC |
| 5 |
Outdoor catering |
18% with full ITC |
Exemption from IGST/GST in certain specified cases:
Exemption from IGST Has been provided for following specified cases.
| S No |
Specified Supplies |
| 1 |
Imports of lifesaving medicine supplied free of cost by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions. |
| 2 |
Imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on the lease amount. |
| 3 |
Supplies of skimmed milk powder or concentrated milk for use in production of milk for distribution, to following person:
- To cooperative society
- To companies registered under Companies Act
|
| 4 |
Imports of specified goods by a sports person of outstanding eminence, subject to specified conditions. |
| 5 |
Specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISc, or IITs or NIT. |
| 6 |
Coverage of more items, such as temporary import of professional equipment by accredited press persons visiting India to cover certain events, broadcasting equipments, sports items, testing equipment, under ATA carnet system. These goods are to be re-exported after the specified use is over. |
Other changes for simplification and harmonisation or clarification of issues
- Inter-state movement of goods like rigs, tools, spares and goods on wheel like cranes, not being in the course of furtherance of supply of such goods, does not constitute a supply. Service provided using such goods would in any case attract applicable tax.
- To prescribe that GST on supply of raw cotton by agriculturist will be liable to be paid by the recipient of such supply under reverse charge.
- Supply of e-waste attracts 5% GST rate. Concerned notification to be amended to make it amply clear that this rate applies only to e-waste discarded as waste by the consumer or bulk consumer.
9. Rationalization of Exemption Entries –
- The existing exemption entries w.r.t. services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to whom the exemption is available.
- In order to maintain consistency, entry at item (vi) of Sr. No.3 of Notification No. 11/2017-Central Tax (Rate) will be aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word “services” in entry (vi) will be replaced with "Composite supply of Works contract as defined in Clause 119 of Section 2 of CGST Act, 2017"].
- In order to obviate dispute and litigation, it is proposed that irrespective of whether permanent transfer of Intellectual Property is a supply of goods or service-
- permanent transfer of Intellectual Property other than information technology software attracts GST at the rate of 12%; and
- permanent transfer of Intellectual Property in respect of Information Technology software attracts GST at the rate of 18%.
10. Other Clarifications made in GST 23rd Council Meeting:
- It is proposed to clarify that credit of GST paid on aircraft engines, parts & accessories will be available for discharging GST on inter–State supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%.
- Circular will be issued clarifying that processed products such as tea (i.e. black tea, white tea, etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits & cashew nuts, etc. fall outside the definition of agricultural produce given in Notification No. 11/2017- Central Tax (Rate) and Notification No. 12/2017- Central Tax (Rate) (“Exemption Notification”) and therefore the exemption from GST is not available to their loading, packing, warehousing, etc.
- A suitable clarification will be issued that -
- services provided to the Central Government, State Government, Union territory under any insurance
scheme for which total premium is paid by the Central Government, State Government, Union territory are
exempt from GST under Sl. No. 40 of Exemption Notification; - services provided by State Government by way of general insurance (managed by the government) to employees
of the State government/ Police personnel, employees of Electricity Department or students are exempt vide
entry 6 of Exemption Notification which exempts Services by Central Government, State Government, Union
territory or local authority to individuals.
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