2019年6月21日に開催された第35回GST評議会に関する要点

物品サービス税（GST）評議会は、2019年6月21日に開催された第35回GST評議会会議において、納税者に配慮したいくつかの決定を下しました。^第35回GST評議会会議は、2019年5月の政府発足後、ニルマラ・シタラマン新財務大臣が議長を務める最初の会議となりました。

第35回GST評議会会議の決定は、ビジネスの成長促進、税率の合理化、納税者が直面する行政上の課題への対処、そして将来を見据えたコンプライアンス体制の構築を目的としています。

第35回GST評議会会議の決定事項は以下の通りです。

1. 税率に関する変更

1.1 電気自動車に対する軽減税率

電気自動車、充電器、および電気自動車のリースに対するGST軽減措置に関する問題について、GST評議会はフィットメント委員会（Fitment Committee）による検討を推奨しました。報告書は次回のGST評議会会議に提出される予定です。

1.2 太陽光発電システムおよび風力タービンの評価メカニズム

太陽光発電システムおよび風力タービンにおける物品およびサービスの評価に関する問題について、GST評議会はデリー高等裁判所の命令に基づき、フィットメント委員会による検討を推奨しました。報告書は次回のGST評議会会議に提出される予定です。

1.3 宝くじの課税メカニズム

GST評議会は、宝くじに関する閣僚グループが提出した報告書を審議しました。GST評議会は、税率および課税の仕向地主義に関連する様々な問題について、法務長官から法的見解を求めることを推奨しました。

関連するプレスリリースを読む

2 政策および行政に関する変更

2.1 物品サービス税控訴審判所（GSTAT）の州および地域審判所の設置場所

GST評議会は、各州および立法権を持つ連邦直轄領におけるGSTAT審判所の設置場所について決定を下しました。シッキム州、ナガランド州、マニプール州、アルナーチャル・プラデーシュ州については、共通の州審判所が設置されることになります。

2.2 国家不当利得防止局（NAPA）の任期延長

NAPAの任期は2019年11月20日に満了を迎える予定でした。GST評議会は、NAPAの任期を2年間、すなわち2021年11月20日まで延長することを推奨しました。

2.3 電子インボイス制度の段階的導入

GST評議会は、すべてのB2B取引に対する電子インボイス（e-invoicing）の段階的な導入を決定しました。第1フェーズは任意導入とし、2020年1月1日の開始を予定しています。

また、GST評議会は、電子インボイスの導入が納税者にとってバックエンドの統合やプロセスの自動化に役立つだけでなく、税務当局にとっても脱税という脅威と戦う一助になるとの見解を示しました。

関連するプレスリリースを読む

3. Law and Procedure related changes

3.1 New GST Return system to be introduced

A single monthly return system would be introduced to make GST compliance a hassle-free and taxpayer friendly process. In order to give ample opportunity to taxpayers and the eco system to adapt, the following transitional provisions have been proposed:

• New return system to be introduced in a phased manner
• New return to be filed in Form GST RET - 01. The return has two annexures
  • FORM GST ANX – 1: Annexure of outward supplies and inward supplies attracting reverse charge
  • FORM GST ANX – 2: Annexure of inward supplies
• Filing for the period July 2019 to September 2019
  • FORM GST ANX – 1 & FORM GST ANX - 2 to be available on trial basis for all taxpayers.
  • Filing of FORM GSTR – 1 & FORM GSTR - 3B as currently existent, to continue.
• Filing for the period October 2019 and onwards for large taxpayers
  • Aggregate turnover to exceed INR 5 crores in previous year
  • Filing of FORM GST ANX - 1 to be made compulsory
  • Monthly filing of returns
  • For October and November 2019, FORM GSTR - 3B to be filed
  • Return in new system FORM GST RET - 01 to be first filed for December 2019
• Filing for the period October 2019 and onwards for small taxpayers
  • Aggregate turnover not to exceed INR 5 crores in previous year
  • Quarterly of returns
  • FORM GST PMT - 08 to be filled in place FORM GSTR – 3B
  • Return in new system FORM GST RET - 01 to be first filed for the quarter October to December 2019
• FORM GSTR - 3B to be completely phased out from January 2020 onwards
• Invoices can be uploaded in FORM GST ANX - 1 on a continuous basis by all taxpayers from October 2019 onwards
• FORM GST ANX - 2 would be available for simultaneous viewing by taxpayers, but no action shall be allowed

Read more on GST Returns | Normal | Sahaj | Sugam | All about New GST Returns

Read more Transition Plan | New GST Return Implementation

3.2 Extension of due date for filing Annual Return for FY 2017-18

Taking into account various representations received from the industry as well as the taxpayers, the GST Council has extended the due date for furnishing the annual returns in FORM GSTR - 9, FORM GSTR - 9A and reconciliation statement in FORM GSTR - 9C from 30 June 2019 to 31 August 2019.

It may be noted that the taxpayers have encountered countless difficulties in filing the annual returns due to technical issues and delays in collation of data due to changes in the return format.

3.3 Extension of due date for filing information relating to job works

The due date for furnishing return in FORM GST ITC - 04 relating to job work for the period July 2017 to June 2019 has been extended till 31 August 2019.  This would provide sufficient time to the trade and industry to collate necessary date and file the returns.

4. Recommendations to undertake amendments in GST law

The GST Council has recommended to make certain amendments in the GST laws to implement the decisions of the GST Council taken in earlier meetings:

4.1 Generation of e-way bills restricted on non-filing of returns for two consecutive tax periods (Rule 138E of the CGST rules) 

The GST Council recommended that the provisions pertaining to blocking of e-way bills on non-filing of GST returns for two consecutive tax periods should be brought into effect from 21 August 2019 instead of the earlier notified date of 21 June 2019.

4.2 Extension of due date for filing intimation on opting for composition scheme

The GST Council extended the due date for filing of intimation in FORM GST CMP - 02 from 30 April 2019 to 31 July 2019

4.3 Penalty for failing to deposit amount pursuant to NAPA order

The GST Council decided that any amount determined as profiteering by the NAPA shall be deposited within 30 days of the order by NAPA.  In case any non-compliance by taxpayers in deposit the GST authorities may impose a penalty and also cancel the registration.

4.4 Linking of Aadhar with GSTIN

The GST Council decided to permit the use of Aadhar for registration under GST and also allow linking of Aadhar with GSTIN.

As part of its anti-tax evasion measures, the 35th GST Council meeting said that if businesses and merchants guilty of pocketing the benefits of tax cuts meant for consumers do not return the amount amassed illegally within 30 days, they will have to pay a 10% penalty of the profiteered amount. They have to return the entire amount to the consumer or deposit the money in the consumers’ welfare funds. Earlier, businesses had to pay a flat rate of ₹25,000 as penalty.

Read Relevant press release

It may be noted that the above summary has been prepared based on the press release by the GST Council and the announcements made by the GST Council during the press meet.  In order to implement the above decisions, relevant amendment to the GST law or notifications/ circulars would be issued by the Central Board of Indirect Taxes and Customs (‘CBIC’).

It may be possible that the aforementioned summary may undergo change/ need to be relooked at, once the relevant amendments or notifications/ circulars are issued. Taxpayer may take note of the same while considering the impact on their respective businesses.