New Delhi: The 57th meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, is scheduled to take place on Thursday in New Delhi.
The meeting was shifted from Wednesday due to unavoidable circumstances, according to an office memorandum issued by the GST Council Secretariat.
The Council, which includes representatives from the Centre and the states, is expected to examine several proposals aimed at making GST compliance simpler and reducing the time and cost involved for businesses and taxpayers.
The proposals form part of broader recommendations examined by the GST Council’s Law Committee, including measures to simplify GST provisions and distinguish between deliberate tax evasion and cases where non-payment of tax was not intentional.
GST Registration, Returns and Refunds May Be Reviewed
The Council is expected to consider changes to the existing mechanisms for GST registration, return filing and refunds. Proposed measures also include reforms to dispute resolution and improvements in the flow of input tax credit.
The broader objective is to make compliance processes more efficient and reduce administrative difficulties for taxpayers. Earlier GST reforms have also focused on simplifying registration and improving refund mechanisms.
The Council is also expected to examine measures that could make GST compliance easier for businesses operating through e-commerce platforms.
Prime Minister Narendra Modi had earlier said that the next phase of GST reforms would focus on simplifying compliance and improving the refund process, with the aim of providing businesses with greater confidence to invest and expand.
Finance Minister Nirmala Sitharaman has also highlighted registration, returns, refunds, dispute resolution and input tax credit as key areas for further GST reforms.
GST Arrest and Tax Evasion Provisions
Another area linked to the proposed legal changes concerns the provisions dealing with GST offences and tax evasion.
Under the existing GST framework, the Commissioner can authorise an arrest under Section 69 of the Central Goods and Services Tax Act when there are reasons to believe that a person has committed specified offences covered under Section 132. These offences include certain cases involving tax evasion and fraudulent availment or passing of input tax credit.
The broader reform discussions include efforts to distinguish intentional tax evasion from cases involving non-payment of tax that may not have been deliberate.
GST Council Meeting Was Rescheduled
The 57th GST Council meeting was initially scheduled for September 12. It was subsequently postponed to October 7 because India was hosting the BRICS summit in New Delhi on September 12 and 13.
The meeting was later rescheduled again to Thursday due to unavoidable circumstances, according to the GST Council Secretariat.
The proposals before the Council are part of the continuing effort to simplify GST procedures and address compliance-related concerns. Any recommendations made by the Council would subsequently require the relevant notifications, circulars or amendments to give them legal effect.