The GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendation as measures for streamlining compliances in GST:
- Proposal to conduct a pilot in State of Gujarat for Biometric-based Aadhaar authentication and risk-based physical verification of registration applicants. Amendment in Rule 8 and Rule 9 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) to be made to facilitate the same. This will help in tackling the menace of fake and fraudulent registrations.
- PAN-linked mobile number and e-mail address (fetched from CBDT database) to be captured and recorded in FORM GST REG-01 and OTP-based verification to be conducted at the time of registration on such PAN-linked mobile number and email address to restrict misuse of PAN of a person by unscrupulous elements without knowledge of the said PAN-holder.
- Section 37, 39, 44 and 52 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), to be amended to restrict filing of returns/ statements to a maximum period of three years from the due date of filing of the relevant return / statement.
- FORM GSTR-1 to be amended to provide for reporting of details of supplies made through ECOs, covered under Section 52 and Section 9(5) of the CGST Act, by the supplier and reporting by the ECO in respect of supplies made under Section 9(5) of the CGST Act.
- Rule 88C and FORM GST DRC-01B to be inserted in the CGST Rules, for intimation to the taxpayer, by the common portal, about the difference between liability reported by the taxpayer in FORM GSTR-1 and in FORM GSTR-3B for a tax period, where such difference exceeds a specified amount and/ or percentage, for enabling the taxpayer to either pay the differential liability or explain the difference. Further, clause (d) to be inserted in sub-rule (6) of Rule 59 of the CGST Rules, to restrict furnishing of FORM GSTR-1 for a subsequent tax period if the taxpayer has neither deposited the amount specified in the intimation nor has furnished a reply explaining the reasons for the amount remaining unpaid. This would facilitate taxpayers to pay/ explain the reason for the difference in such liabilities reported by them, without intervention of the tax officers.
- Amendment in definition of “non-taxable online recipient” under Section 2(16) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and definition of “Online Information and Database Access or Retrieval Services (“OIDAR”) under Section 2(17) of the IGST Act so as to reduce interpretation issues and litigation on taxation of OIDAR Services.
The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1884399
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