GST 第 23 次理事会会议为企业提供的纾困措施

1. 简介

GST委员会在2017年11月10日于古瓦哈提举行的第23次GST委员会会议上，针对GST第23次委员会会议，为纳税人提出了以下便利化措施。

2. 申报纳税

1. 相关部门已采取多种方式放宽了申报要求。

1. 所有纳税人须在2018年3月前，于次月20日前提交GSTR-3B表并缴纳税款。
2. 为在2018年3月前提交GSTR-1表中的详细信息，纳税人将被分为两类。这两类纳税人的详细信息及GSTR-1申报截止日期如下：
3. 年度总营业额在1.5千万卢比及以下的纳税人，需按以下频率按季度申报GSTR-1：

1. 年度总营业额超过1.5千万卢比的纳税人，需按以下频率按月申报GSTR-1：

1. 2017年7月至2018年3月期间的GSTR-2和GSTR-3申报期限将由官员委员会制定。然而，GSTR-1的申报将持续进行，无需提交前一个月/期间的GSTR-2和GSTR-3。

修订后的滞纳金

滞纳金将按以下图表支付。

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3. 2017年7月、8月和9月已缴滞纳金的处理

在第23次GST委员会会议上决定，对于已缴纳7月、8月和9月滞纳金的情况，相关款项将退回至其电子现金账簿的“税款”项下，而非“费用”项下，以便纳税人能将该金额用于抵扣未来的纳税义务。

4. 延长表格提交日期

鉴于GSTN门户网站上部分表格上线较晚或无法使用的情况，GST第23次委员会会议决定，以下表格的提交截止日期将作如下延长：

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后续纳税期间的修订截止日期将另行公布。

5. 预先裁定申请的手动提交

在GST第23次委员会会议上，目前引入了一项手动提交预先裁定申请的便利措施。

服务提供商的福利

1. 向尼泊尔和不丹出口服务的出口商，现在有资格就用于实现此类免税服务供应的投入品和投入服务申请进项税抵扣。此外，对尼泊尔和不丹的出口已免征GST。
2. 所有年度总营业额在200万卢比以下（特殊类别邦除查谟-克什米尔邦外为100万卢比）的服务供应商，即使通过电子商务平台供应服务，也免于办理注册。此前，此类供应商在进行跨邦供应时已免于注册。
3. 进入“受保护古迹”的服务免征GST。
4. 对于临时纳税人已免于注册的手工艺品制造相关的加工服务，其GST税率降至5%，并可享受全额进项税抵扣。

6. 外交使团/联合国组织的福利（根据GST第23次委员会会议）

1. 为减轻外国外交使团/联合国组织的合规负担，中央政府将为每个外国外交使团/联合国组织签发统一的UIN，此类机构的所有合规事宜将由中央政府与外交部协调处理。
2. 上述所有决定的相关通知将于近期发布，并自2017年11月15日起生效。

7. Benefits for Composition Dealer

1. Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (Tax to be paid on Taxable turnover excluding exempt supply of goods). No change for composition scheme for restaurant.
2. Composition Dealers will be allowed to make Supply of services upto Rs. 5 Lakhs per annum within overall limit of composition dealer.
3. As of now composition scheme is restricted to a person with an annual turnover of Rs. 1 crore and it is recommeded to increaseed upto 1.5 cr. Fuether, it is now fix the upper limit of Rs. 2 cr in the law.

8. Benefits for Restaurants

Following rates of taxes will be applicable on restaurants services as decided in the GST 23rd council meeting:

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Exemption from IGST/GST in certain specified cases:

Exemption from IGST Has been provided for following specified cases.

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Other changes for simplification and harmonisation or clarification of issues

1. Inter-state movement of goods like rigs, tools, spares and goods on wheel like cranes, not being in the course of furtherance of supply of such goods, does not constitute a supply. Service provided using such goods would in any case attract applicable tax.
2. To prescribe that GST on supply of raw cotton by agriculturist will be liable to be paid by the recipient of such supply under reverse charge.
3. Supply of e-waste attracts 5% GST rate. Concerned notification to be amended to make it amply clear that this rate applies only to e-waste discarded as waste by the consumer or bulk consumer.

9. Rationalization of Exemption Entries –

1. The existing exemption entries w.r.t. services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to whom the exemption is available.
2. In order to maintain consistency, entry at item (vi) of Sr. No.3 of Notification No. 11/2017-Central Tax (Rate) will be aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word “services” in entry (vi) will be replaced with "Composite supply of Works contract as defined in Clause 119 of Section 2 of CGST Act, 2017"].
3. In order to obviate dispute and litigation, it is proposed that irrespective of whether permanent transfer of Intellectual Property is a supply of goods or service-

• permanent transfer of Intellectual Property other than information technology software attracts GST at the rate of 12%; and
• permanent transfer of Intellectual Property in respect of Information Technology software attracts GST at the rate of 18%.

10. Other Clarifications made in GST 23rd Council Meeting:

1. It is proposed to clarify that credit of GST paid on aircraft engines, parts & accessories will be available for discharging GST on inter–State supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%.
2. Circular will be issued clarifying that processed products such as tea (i.e. black tea, white tea, etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits & cashew nuts, etc. fall outside the definition of agricultural produce given in Notification No. 11/2017- Central Tax (Rate) and Notification No. 12/2017- Central Tax (Rate) (“Exemption Notification”) and therefore the exemption from GST is not available to their loading, packing, warehousing, etc.
3. A suitable clarification will be issued that -                                                                    

• services provided to the Central Government, State Government, Union territory under any insurance
  scheme for which total premium is paid by the Central Government, State Government, Union territory are
  exempt from GST under Sl. No. 40 of Exemption Notification;
• services provided by State Government by way of general insurance (managed by the government) to employees
  of the State government/ Police personnel, employees of Electricity Department or students are exempt vide
  entry 6 of Exemption Notification which exempts Services by Central Government, State Government, Union
  territory or local authority to individuals.

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