第56回GST評議会会合の推奨事項：貿易促進を目的とした取り組み

56th GST Council Meeting held on 3rd September, 2025 under the chairmanship of Hon’ble Union Finance and Corporate Affairs Minister. The GST Council meeting presented a “Next Generation GST Reforms” to enhance the quality of life of every citizen. The Council has recommended rationalization of the 4-tiered tax rate structure into a citizen-friendly “Simple Tax”. The GST shall be charged on a standard rate of 18% and a merit rate of 5% with an exceptional rate of 40% on certain luxury and sin goods. 

GST評議会の推奨事項は以下の通りです。

1. 物品およびサービスのGST税率の変更
2. 貿易促進を目的とした各種施策

This article discussed the initiatives provided by the GST Council to facilitate trade:

1. Registration Related Recommendations:

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a. Simplified GST Registration for Small and Low-Risk Businesses:

• The council has recommended the introduction of an optional simplified GST registration scheme. 
• Under such a scheme, the GST registration shall be granted on an automated basis within 3 working days from the date of submission of the application.
• Such benefit shall be available to low-risk applicants and applicants who determine (as per their own assessment) that their output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh per month (inclusive of CGST, SGST/UTGST and IGST). 
• The scheme will provide for voluntary opting into and withdrawal from the scheme and shall come into operation from 1 November 2025.

b. Simplified Registration Scheme for small suppliers supplying through electronic commerce operators:

• Presently supplier supplying through an e-commerce operator is required to obtain a virtual or non-operational space in every state where GST registration is required as PPOB.
• The Council has proposed to simplify the concept of the GST registration mechanism for small suppliers making supplies through e-commerce operators (ECOs).
• Currently, Suppliers supplying across multiple States are facing challenges in maintaining a principal place of business in each State.
• The detailed modalities for operationalizing such a scheme will be placed before the GST Council.

Read Also: Understanding GST Number: Meaning and Format Explained

2. Operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT)

• The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for accepting appeals before the end of September and will commence hearing before the end of December this year. 
• Further, 30th June, 2026, shall be the limitation of filing of backlog appeals. 
• The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. 

3. Recommendations related to GST refund

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a. Sanction of 90% risk-based provisional refund:

• To enhance the liquidity of the business, the GST Council has recommended an amendment in rule 91(2) of the CGST Rules, 2017, to provide for the sanction of 90% of the refund claimed as a provisional refund.
• Such a refund shall be granted post-identification and evaluation of risk by the system. 
• However, instead of granting a refund on a provisional basis, the proper officer may proceed with the detailed scrutiny of the refund claim after recording the reasons for the same in writing.
• The category of persons shall be notified to whom refund shall not be granted on a provisional basis. 
• This provision shall be operationalised from 1st November 2025.

b. Risk-Based Provisional Sanction of refunds arising out of inverted duty structure (IDS):

• Similar to a rated supply, the Council has recommended a sanction of 90% of the refund claimed on a provisional basis, in cases arising out of an inverted duty structure.
• The provisions refund shall be granted on the basis of identification and evaluation of risk by the system.
• This recommendation shall become operational from 1st November 2025.

c. Refund in respect of low-value export consignments:

• The GST Council has recommended removing the threshold limit for refunds arising out of exports made with payment of tax. 
• This will particularly help small exporters making exports through courier, postal, etc.

4. Amendment in place of supply for intermediary services:

• Presently, as per Section 13(8)(b) of IGST Act, 2017, the place of supply for intermediary services, where either the location of the supplier of service or the recipient of service is outside India, is the location of the Supplier of services. 
• Therefore, the supply of intermediary services outside India does not qualify as “Export of Services” and therefore is not eligible for export Benefits.
• The GST Council has recommended the omission of section 13(8)(b) of the IGST Act 2017. 
• Accordingly, post such amendment, the place of supply for “intermediary services” shall be the location of the recipient of such services. 
• Therefore, the Indian exporters of such services shall be eligible to claim export benefits.

5. Amendment with respect to Post Sale Discount:

• 2017年CGST法第15条(3)(b)(i)に基づき、CGST法において、供給の対価に割引を含めないためには、その割引が供給時またはそれ以前に締結された契約条件に基づいており、かつ特定の請求書に関連付けられている必要があります。
• したがって、請求書との具体的な関連付けがない割引については、課税対象額からの控除が認められていませんでした。
• GST評議会は、2017年CGST法第15条(3)(b)(i)を削除し、割引を関連する請求書で証明するという要件を撤廃することを推奨しました。
• 割引はCGST法第34条に基づいて発行されるクレジットノートを通じて付与されるべきであり、GSTクレジットノートによって供給の対価が減額される場合、受領者は対応する仕入税額控除（ITC）を戻し入れなければなりません。
• これに伴い、2017年CGST法第15条(3)(b)(ii)の条件遵守を確保するための仕組みを定めた2024年6月26日付通達No.212/6/2024-GSTは廃止されます。

6. 販売後割引に関する特定の論点についての通達発行：

曖昧さや法的な紛争を解消するため、GST評議会は販売後割引に関する以下の論点について明確化を行うことを推奨しました：

1. 財務的／商業的クレジットノートを通じた販売後割引による仕入税額控除（ITC）の戻し入れ不要について
2. メーカーからディーラーへ提供される販売後割引が、ディーラーと最終顧客間の取引において追加的な対価とみなされる場合の取り扱い
3. 販売後割引が、ディーラーが行う販売促進活動等の対価ではなく、割引そのものとして扱われる場合の取り扱い

結論：

GST規定の好ましい変更やGST税率の引き下げなど、一般市民に提供される所得税後の恩恵は、国内需要を強化することで国内の経済成長を促進すると期待されています。上記の推奨事項のほとんどは、その統一的な実施を確保するために詳細な通達を必要とするものではありません。