• The Tax Terminal



The GST council on 17th September conducted its first offline meeting in Lucknow since the

pandemic. The agenda for the 45th meeting was to bring ease in compliance and the

recommendations brought about major GST changes in relation to goods and rates and scope

of exemption on Services wef 01 October 2021. Additionally, the GST council agreed to

continue GST relief on life saving drugs relating to the COVID-19 as well as tax cuts for

various others life-saving drugs keeping in mind the current situation.

In terms of the directions of the Hon’ble High Court of Kerala in relation to the ambit of GST

on petroleum products holding that specific products should be brought under the realm of

GST, the Council clarified the said position and decided that it is not appropriate to make any

changes at this stage.

Furthermore, various clarifications have been brought up in relation to GST on services for

instance- Services by cloud kitchens/central kitchens are now covered under ‘restaurant

service’ and attract 5% GST. The GST council also suggested to set up 2 GoM (Group of

Ministers) to examine the issue of correction of inverted duty structure for major sectors;

rationalize the rates and review exemptions and to improve compliance through improved e-

way bill systems, e-invoices, FASTag data etc.

Few of the recommendations for for streamlining compliances in GST are stated as follow:-

1.In order to be eligible for filing refund claim and application of cancellation of

registration, authentication of Aadhar to be made mandatory

2.Late fee for filing of form GSTR-1 to be auto-populated and collected in FORM


3.Filing of return of FORM GSTR-3B for the preceding month, to be made mandatory

in order to be allowed to furnish FORM GSTR-1


[1] https://www.cbic.gov.in/resources//htdocs-c bec/press-release/PRESS_RELEASE_45.pdf;