第53回GST評議会会議のハイライト | 貿易促進および手続き関連の措置

2024年6月22日、待望の第53回GST評議会が財務大臣の議長のもと開催されました。今回のGST評議会は、貿易の促進、ビジネス運営の簡素化、およびGSTコンプライアンスの向上を目的としています。

GST評議会は、以下を含む一連の改正および明確化を推奨しました。

1. changes in GST Rates for certain goods and services, 
2. waiver of interest and penalty in certain cases, 
3. reduced TCS rates to ease financial burdens of taxpayers, 
4. Option to amend GSTR-1

GST評議会の推奨事項は、以下のグループに分類されます。

1. 税率の変更
2. 貿易促進のための措置
3. 手続きおよび法律に関連する措置

本稿では、貿易促進のための措置、および手続きと法律に関連する措置について解説します。

1. 貿易促進のための措置：

1.1 DRC-07様式に基づき決定された利息および罰金の免除：

• GST導入初期の混乱により、2017-18年度、2018-19年度、2019-20年度に関して様々な追徴課税が行われています。
• 納税者への救済措置として、GST評議会は、2017-18年度、2018-19年度、2019-20年度のCGST法第73条に基づき発行された需要通知書に対する利息および罰金の免除を推奨しました。
• 免除は、需要命令によって決定された税額の全額が2025年3月31日までに
• 納付された場合にのみ適用されます。この免除は、詐欺、隠蔽、意図的な虚偽記載など、CGST法第74条に基づき発行された需要通知書や、誤った還付請求に対する需要には適用されません。
• この目的のため、GST評議会はCGST法2017に新条項128Aを追加することを推奨しました。

1.2 ITC（仕入税額控除）利用期限の延長、CGST法第16条(4)の改正

a. 2017-18年度から2020-21年度までのITC利用期限の延長

• CGST法第16条(4)の現行規定では、登録事業者は、請求書またはデビットノートが属する会計年度の翌年11月30日以降、当該請求書またはデビットノートに関するITCを受ける権利を有しません。
• この改正は、2022年9月28日付の通知No. 18/2022-CTにより、2022年10月1日から施行されました。
• この改正以前は、ITCは翌会計年度の9月分の第39条に基づく申告期限まで認められていました。
• GST評議会は、2017-18年度から2020-21年度までのCGST法第16条(4)に基づくITC利用期限を、2021年11月30日とみなすことを推奨しました。
• 2017-18年度から2020-21年度のGSTR-3Bで請求されたすべてのITCについて、第16条(4)に基づく期限は2021年11月30日とみなされる可能性があります。

b. GST登録取り消しの取り消し後の未提出申告書の提出期限延長

• GST登録取り消しが取り消された後、納税者は取り消し日から取り消しの取り消し日までのすべての未提出申告書を提出する必要があります。
• GST評議会は、取り消し命令から30日以内に申告書を提出した納税者に対し、CGST法第16条(4)の条件を緩和するため、同条の遡及的な改正を推奨しました。

関連記事： GST法における逮捕および保釈に関するガイドライン

1.3 政府訴訟の金額的制限

評議会は、政府の訴訟を減らすため、GST控訴審判所、高等裁判所、最高裁判所に対する当局の控訴提起について、金額的な制限を設けることを推奨しました。

推奨される金額的閾値は以下の通りです：

1. GST控訴審判所 - 200万ルピー
2. 高等裁判所 - 1,000万ルピー
3. 最高裁判所 - 2,000万ルピー

1.4 Eコマース事業者によるTCS徴収税率の引き下げ

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.