第47回GST評議会で推奨されたGST改正案

In the 47th GST Council meeting held on 28th June and 29th June 2022, GST Council recommended various amendments in GST Rate on goods and services to streamline GST refund due to inverted duty structure, removed various exemptions on goods and services, suggested changes to facility smooth trade operations. To give effect to GST amendments suggested by GST Council, CBIC has issued various notifications and circulars.

Following is the gist of notifications issued to give effect to GST Council suggestions:

1. Waiver from filing GSTR-9 (N/No. 10/2022–Central Tax dated 05.07.2022)

Filing of GSTR-9 (Annual return) has been exempted for FY 2021-22 for the registered person whose aggregate turnover is up to 2 Crores during the year.

2. Extension of Due dates of CMP 08 and GSTR 4

‍

‍

3. Central Goods and Service Tax (Amendment) Rules, 2022 (N/No. 14/2022–Central Tax dated 05.07.2022)

3.1 Automatic Revocation of suspension of GST Registration 

• Presently, proper officers may suspend GST registration if GST returns are not filed for more than 6 months and upon the furnishing of GST returns, the assessee has to file an application for revocation of suspension.
• However, as per amendment in Rule 21A(4) of CGST Rules, suspended GST registration will automatically become revoked upon furnishing all pending returns by the assessee.

3.2 Transfer of balance lying in Electronic Cash Ledger to Electronic cash ledger of a distinct person

• Till now no option is available to transfer the balance lying electronic cash ledger of one GSTIN to the Electronic Cash Ledger of another GSTIN.
• Therefore, a person having GST registration in more than one state was genuinely facing the hardship of working capital blockage because he may have a balance lying in the cash ledger in one state and he is required to deposit GST liability in another state in cash.
• Now an option is provided to transfer the balance lying in the electronic cash ledger under CGST & IGST of one GSTIN to CGST/IGST of another GSTIN of distinct persons.
• However, no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic liability register.
• Distinct person means GST registration of the same person in the same or different states, i.e., GSTINs with the same PAN.

3.3 Interest on Delay payment of Taxes

Manner of calculation of interest on delayed payment of GST is provided in new Rule 88B in the following manner:

• Delay filing of GST Return:

1. In case of delay in filing of GST return, Interest shall be payable on such amount of GST liability which is paid through cash ledger.
2. Interest shall be calculated from the due date of filing of return till the actual date of filing of return.

• Wrong availment and utilization of ITC

1. In case of wrong availment of ITC, interest shall be payable only on the amount of ITC which is wrongly availed as well as utilized. Therefore, ITC availed but not utilized shall not attract any interest liability.
2. Interest shall be calculated from the date of utilization of ITC till the date of reversal of ITC.
3. ITC shall be considered as utilized only if the balance in electronic credit ledger falls below the amount of ITC wrongly availed. The utilized amount shall be the difference of ITC wrongly availed and balance lying in electronic credit ledger.

例：

1. ITC wrongly availed: INR 1,50,000
2. Balance lying in electronic Credit Ledger: INR 1,25,000
3. Wrong ITC utilized: INR 25,000

4. Date of the utilization of ITC shall be the earlier of the following dates for the month in which the balance in Electronic Credit ledger is utilized:
   1. Due date of filing return of GSTR-3B
   2. Actual Date of filing of return of GSTR-3B.

• All other cases:

1. In all other cases, Interest shall be paid on taxes that remain unpaid and interest shall be calculated from the due date of payment of taxes till the date of actual payment of tax.
2. E.g. Supplier charged GST on the sale of goods @ 12% instead of 5%. Interest shall be payable on 7%.

注：本規定の条項は、2017年7月1日に遡って適用されるものとする。

3.4 その他の変更

1. 規則43に基づく仕入税額控除の取り消しを決定するための免税供給額の計算において、関税クレジット証書（Duty Credit Scrips）の供給額は考慮しないものとする。

2. 規則46の改正に基づき、登録事業者が売上高の閾値を超えているにもかかわらず電子インボイスの発行を義務付けられていない場合、当該事業者はインボイスに以下の宣言を記載しなければならない。

「私（私たち）は、2017-18年度以降のいずれかの前会計年度における総売上高が、規則48のサブ規則(4)で通知された総売上高を超えているものの、当該サブ規則の規定に基づきインボイスを作成する義務を負わないことをここに宣言します。」

3. GSTは、あらゆる銀行からIMPSまたはUPIを通じて納付可能である。

4. GST税率の改正

GST評議会の提言に基づき、当局は2022年7月13日付の通知第3/2022-CGST税率から第11/2022-CGST税率により、物品およびサービスに関する様々なGST税率を改正した。

物品およびサービスのGST税率の改正内容は以下の通りである。

4.1 逆転税率構造を解消するための税率の合理化

• 逆転税率構造とは、投入物（インプット）に対するGST税率が産出物（アウトプット）に対するGST税率よりも高く、その結果として仕入税額控除が累積する状態を指す。
• この逆転税率構造を回避するため、GST評議会は以下の品目についてGST税率の引き上げを推奨した。

A. 物品

‍

‍

• さらに、逆転税率構造に起因して累積した仕入税額控除（ITC）の還付は、以下の物品については認められないものとする：
  • 食用油
  • 石炭

B. サービス

‍

‍

4.1.2 その他のGST税率の変更

• 医療機器のGST税率は引き下げられた。一方、研磨済みダイヤモンドのGST税率は引き上げられた。
• 主な変更点は以下の通りである。

A. 物品

‍

‍

• さらに、ロープウェイによる物品および旅客の輸送に対するGST税率は18%から5%に引き下げられ（サービスに対するITCを含む）、トラックや貨物運送の賃貸（燃料費込みの場合）に対するGST税率は18%から12%に引き下げられた。

4.1.3 免税措置の撤廃

• 小切手、地図、またはあらゆる種類の類似図表に対するGST免税措置は撤廃され、12%または18%のGSTが課されることとなった。
• 石油・コールベッドメタン、公的研究機関に供給される科学技術機器、および電子廃棄物に対して付与されていた部分的な免税措置は撤廃され、今後は12%または18%のGSTが課される。
• 様々なサービスに対する免税措置も以下のように合理化された：
  • 事業体（登録事業者）への住宅の賃貸に対する免税措置は撤廃された。
  • インド準備銀行（RBI）、保険規制開発局（IRDA）、証券取引委員会（SEBI）、およびインド食品安全基準局（FSSAI）が提供するサービスに対する免税措置は撤廃された。
  • 1日あたり1,000ルピー以下のホテル宿泊料には12%の税率が適用される。

4.1.4 Clarification of various issues under GST

• GST Council has clarified GST rates applicable on various goods and services to avoid ambiguity such as :

1. Clarification on GST Rate of goods

• Electric vehicles, whether or not fitted with a battery pack, are eligible for the concessional GST rate of 5%.
• All fly ash bricks attract the same concessional rate irrespective of fly ash content
• Sewage-treated water is exempted from GST and is not the same as purified water provided in S. No. 99 of notification 2/2017-CT(Rate). The word 'purified' is being omitted to make this amply clear.

2. Clarification of GST Rate of Services

• Services associated with transit cargo both to and from Nepal and Bhutan are covered by an exemption under entry 9B of notification No. 12/2017-CT(R) dated 28.06.2017.
• Selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
• Renting a vehicle with an operator for transportation of goods on a time basis is classifiable under Heading 9966 (rental services of transport vehicles with operators) and attracts GST at 18%. GST on such renting where the cost of fuel is included in the consideration charged is being prescribed at 12%.

4.1.5 GST under RCM

Following new services have been added under Reverse Charge Mechanism

1. Goods Transport Agency (GTA)

• Till now, GTA had following two options to pay GST

‍

‍

• Now, Government has provided an option to the GTA to pay GST under Forward Charge in the following two manners:

‍

‍

• For opting to pay GST under forwarding Charge, GTA shall issue the tax invoice to the recipient charging GST at applicable rates and shall also make the following declaration on an 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 forwarding charge.”

• For payment of GST under forwarding Charge, GTA has to exercise the option of payment of GST under forwarding Charge by making a declaration in Annexure V on or before 15th March of the preceding Financial Year. For FY 2022-23, GTA may exercise the option by 16th August 2023.

2. Renting of Residential Dwelling

Service of renting of a residential dwelling provided to a registered person is now taxable under Reverse Charge. GST on renting of residential dwelling will be charged in the following manner:

‍

‍

Please note that the above-mentioned list of GST rate amendments is not exhausted and you are suggested to refer to the respective notification to ascertain the applicable GST rate.