17 expectations for GST Council meeting

Table of Contents – 43^rd GST Council Meeting

Agenda No.	Agenda Item	Volume
1	Confirmation of the Minutes of the 42nd GST Council Meeting held on 05^th & 12^th October, 2020	1
2	Deemed Ratification of Notifications and Circulars by the GST Council	1
3	Decisions of the GST Implementation Committee (GIC) for information of the GST Council.	1
4	Status report of creation of GRC Zone–wise (CBIC) and States/UTs as on 15.05.2021	1
5	Performance Report of the NAA (National Anti-profiteering Authority) for the 2nd quarter (July,2020 to September,2020), 3rd quarter (October 2020 to December 2020) and 4th quarter (January 2021 to March 2021) for the information of the Council	1
6	Ad-hoc Exemptions Orders issued under Section 25(2) of Customs Act, 1962 to be placed before the GST Council for information Agenda Note for Ad hoc IGST exemption for specified imported goods when donated for COVID-19 relief subject to conditions – Ad hoc Exemption Order No. 4/2021-Customs dated 03.05.2021	2 3
7	Status of the Group of Ministers (GoM) on IGST Settlement	2
8	GSTN related issues for the consideration of the GST Council Sanction for extension of Project REAP, LEAP and BIFA till 31st March, 2022 on T&M basis with delegation to the Chairman to reduce the Manpower, if required. In principle approval to expand the scope of IRP project for e-invoice registration and IRN issuance on expanding the scope with reduction of the threshold of turnover and providing for multiple IRPs, if needed, Proposal for approval of deputation guidelines and to request the States to provide manpower to GSTN with SGST experience Intimation – the Status update on transfer of share-holding with the States and conversion of Goods and Services Tax Network (GSTN) into 100% Government owned Company. Status of Payment by the States and Waiver of Interest on delayed receipt of Advance User Charges (AUC) from a few states and CBIC.	2

Agenda No.	Agenda Item	Volume
9A	Issues recommended by the Law Committee for the consideration of the GST Council Rationalization of late fee imposed under section 47 of the CGST Act Annual Return for Financial Year 2020-21 Proposal of amendments in the return related provisions of the CGST Act, 2017	2
9A	Proposal to exempt government departments/entities, governmental authorities/local authorities from the requirement to issue e-invoice	3
9B	Other issues pertaining to GST laws and procedures for consideration of the GST Council Reduction in late fee for FORM GSTR-3B for months from July, 2017 to April, 2021- Amnesty to clean up pendency in return filing in GST regime Notifying section 112 of the Finance Act, 2021 relating to amendment in section 50 of the CGST Act Proposal for converting quarterly return and monthly payment (QRMP) Scheme to quarterly return and quarterly payment (QRQP) scheme	2
10	Seeking concurrence for levy of COVID Cess on power and pharmaceutical sector in Sikkim	2
11	Issues recommended by the Fitment Committee for the consideration of the GST Council i. Covid-19 related recommendations ii. Other recommendations related to changes in rates on goods or issuance of clarifications related to goods iii. Recommendations of the Fitment Committee on Services iv. Issues placed before the Council in pursuance of directions of the Court-GST rates on assistive devices Annexure to 11(iv) – Representation dated 25-11-2020 to the GST Council by Shri Nipun Malhotra in the case of Nipun Malhotra vs Union of India [Writ Petition (Civil) No.725 of 2017] along with its enclosures. v. Issues placed before the Council in pursuance of directions of the Court-Exclusion of ice cream from composition levy Annexure to 11(v) – Copy of Order dated 09-02-2021 of the Hon’ble High Court of Delhi in the case of Del Small Ice Cream Manufacturers Welfare Association in writ petition 5252/2019	3 3 3 3 3 4 3 4
12	Correction of Inverted Rate Structure on textiles and footwear	3
13	Applicability of Goods and Services Tax on Extra Neutral Alcohol (ENA)	3
14	GST Revenue Augmentation	3
15	Decisions/recommendations of the 14th IT Grievance Redressal Committee for the information of the Council along with an agenda for the decision of the Council	3
16	Review of revenue position under Goods and Services Tax	3
17	Issues related to GST Compensation Cess	3