Key Takeaways from the 53rd GST Council Meeting - 22 June 2024

𝗧𝗮𝘅 𝗗𝗶𝘀𝗽𝘂𝘁𝗲 𝗮𝗻𝗱 𝗦𝗲𝘁𝘁𝗹𝗲𝗺𝗲𝗻𝘁:


𝗡𝗼 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 & 𝗣𝗲𝗻𝗮𝗹𝘁𝗶𝗲𝘀: Waived for tax demands (April 2017 – March 2020) if paid by 31 March 2025.
𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗜𝗧𝗖 𝗧𝗶𝗺𝗲: Until 30 November 2021 for ITC related to April 2017 – March 2021.
𝗔𝗽𝗽𝗲𝗮𝗹 𝗟𝗶𝗺𝗶𝘁𝘀: INR 20 Lakhs for GST Tribunal, INR 1 Crore for High Court, and INR 2 Crores for Supreme Court.

𝗧𝗿𝗮𝗱𝗲 𝗮𝗻𝗱 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲:


𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀 𝗶𝗻 𝗚𝗦𝗧𝗥-𝟭: Can amend before filing GSTR-3B.
𝗘-𝗰𝗼𝗺𝗺𝗲𝗿𝗰𝗲 𝗥𝗲𝗹𝗶𝗲𝗳: Reduced TCS from 1% to 0.5%.
No Interest on Late Tax Payments: If paid by due date from Electronic Cash Ledger.
𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗙𝗶𝗹𝗶𝗻𝗴 𝗗𝗮𝘁𝗲: For Composition Dealers to 30 June.

𝗡𝗲𝘄 𝗥𝗲𝘀𝘁𝗿𝗶𝗰𝘁𝗶𝗼𝗻𝘀:


𝗡𝗼 𝗜𝗧𝗖 𝗥𝗲𝗳𝘂𝗻𝗱: For goods exported with export duty.
𝗗𝗲𝘁𝗮𝗶𝗹𝗲𝗱 𝗕𝟮𝗖 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴: Threshold reduced to INR 1,00,000.

𝗥𝗮𝘁𝗲 𝗥𝗮𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘇𝗮𝘁𝗶𝗼𝗻𝘀:


𝗨𝗻𝗶𝗳𝗼𝗿𝗺 𝟱% 𝗜𝗚𝗦𝗧: On parts for aircraft MRO services.
𝟭𝟮% 𝗚𝗦𝗧: For items like milk cans, carton boxes, sprinklers, and solar cookers.
𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻𝘀: For hostel accommodations and certain railway services.

𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀:


𝗣𝗹𝗮𝗰𝗲 𝗼𝗳 𝗦𝘂𝗽𝗽𝗹𝘆 𝗳𝗼𝗿 𝗖𝘂𝘀𝘁𝗼𝗱𝗶𝗮𝗹 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀: Location of the recipient for FPIs.
𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗚𝘂𝗮𝗿𝗮𝗻𝘁𝗲𝗲 𝗩𝗮𝗹𝘂𝗮𝘁𝗶𝗼𝗻: For related parties.

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To delve into the specifics, please review the information provided in the following link :

https://www.linkedin.com/feed/update/urn:li:activity:7211704072452661249

Dated: July 8, 2024

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