第49回GST評議会会議の主要なポイント

The GST Council meeting was held for the 49th Time on 18th February 2023 under the chairmanship of the Hon’ble Union Finance & Corporate Affairs Minister. Key points of discussion were Clearance of Compensation cess dues to States, revision of GST rates of a few items, GST appellate tribunal and its structure, Capacity-based taxation and special composition scheme for certain sectors, and additional trade facilitation measures.

Key Takeaways from the 49th GST Council Meeting:

1. Measures for facilitation of trade

a. Extension of time limit for application for revocation of cancellation of registration.

• Presently, as per Section 30 of the CGST Act read with Rule 23 of CGST Rules, 2017, the time limit for filing applications for revocation of cancellation of GST registration is 30 days from the date of cancellation of GST registration.
• GST council has recommended enhancing such a time limit to 90 days.
• Further, such a period of 90 days can be further extended by the commissioner or any other person authorized by him. The extension can be granted for a period not exceeding 180 days.

b. One-time amnesty for GST registration canceled earlier

• GST Council has recommended that an amnesty may be provided for cases where registration has been canceled on account of non-filing of the returns, but the application for revocation of cancellation of registration could not be filed within the time specified in section 30 of the CGST Act.
• Registered persons will be allowed to file an application for revocation by a specified date, subject to certain conditions.

c. Extension of filing of GST returns after best judgment assessment order under Section 62(2) of CGST Act, 2017

• As per Section 62(1) of the CGST Act, is a registered person fails to furnish the GSTR-3B even after the service of a notice under section 46, the proper officer may determine the tax liability of such person to the best of his judgment considering all the relevant material which is available.
• However, as per Section 62(2), if a registered person furnishes a valid return within 30 days from the date of the service of such assessment order then such assessment order shall be deemed to have been withdrawn. However, the liability of interest and late fee shall continue.
• GST Council has recommended enhancing the time period of filing of valid returns from 30 days to 60 days. Such a period may also be further extended by another 60 days, subject to certain conditions.

d. Amnesty Scheme for filing of valid returns in case of best judgment assessment orders

• The Council has also recommended providing an amnesty where the concerned GST return could not be filed within 30 days of the assessment order but has been filed along with due interest and late fee up to a specified date, irrespective of whether the appeal has been filed or not against the assessment order, or whether the said appeal has been decided or not. 

e. Rationalization of Late fee for Annual Return

• As per the present structure, a late fee for the filing of an Annual return (GSTR-9) is the least of the following, irrespective of turnover :
  • INR 200 per day (INR 100 CGST & 100 SGST);
  • 0.5% of turnover in the state or Union Territory (0.25% CGST + 0.25% SGST)

• However, GST Council has recommended a revision in the Late fee of GSTR-9 from FY 2022-23 onwards based on Aggregate Turnover:

f. Amnesty Scheme for Pending returns in FORM GSTR-4, FORM GSTR-9, and FORM GSTR-10

• To provide relief to a large number of taxpayers, the Council recommended amnesty schemes in respect of pending returns in FORM GSTR-4 (Return for Composition Vendors), GSTR-9 (Annual return) & GSTR-10(Final Return).
• Relief shall be provided in the form of conditional waiver or reduction of late fee.

g. Change in Place of supply in case of transportation of goods

• As per Section 13(9) of the CGST Act, where the location of the supplier or location recipient is outside India, the place of supply for the transportation of goods is the place of destination of goods.
• GST Council has recommended deleting this clause.
• Therefore, the place of supply shall be the location of the recipient of the service.

2. Amendment in GST Rates

• GST Council has recommended changing the GST rate on the following goods:

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• 物品およびサービスに関するその他の変更

• 耐久容器に取り付けられた追跡装置に対するGSTは、条件付きでゼロ税率となります。
• 評議会はまた、分類や適用されるGST税率に関する正当な疑義を考慮し、過去の期間における「ラブ（rab）」に対するGSTの支払いを「現状のまま」で適正化することを決定しました。
• 教育機関および中央・州の教育委員会に付与されている免税措置は、教育機関への入学試験を目的として、国家試験庁（NTA）を含む中央または州政府が設置した当局、委員会、または機関が実施する入学試験にも拡大されます。
• 裁判所および審判所が提供する課税サービス（通信会社へのタワー設置用敷地の賃貸、弁護士への事務所の賃貸など）に関するリバースチャージ方式（RCM）の免税措置が拡大されました。

3. その他の推奨事項

1. インド政府は、州に対して未払いとなっていた2022年6月分のGST補償金全額（169億8200万ルピー）を支払うという重要な決定を下しました。
2. GST控訴審判所とその構造

パン・マサラ、グトカ、噛みタバコなどの商品からの税収漏れを防ぐため、評議会は閣僚グループ（GoM）による以下の推奨事項を承認しました：

• 当該商品の輸出は、累積した仕入税額控除（ITC）の還付を伴うLUT（輸出誓約書）に基づく場合にのみ許可されること。
• 能力ベースの課税は規定しないこと。
• 漏洩や脱税を防ぐためのコンプライアンスおよび追跡措置を講じること。
• 当該商品に課される補償税を、従価税から特定の税額ベースの課税に変更すること。