{"id":3746,"date":"2020-03-02T06:37:34","date_gmt":"2020-03-02T06:37:34","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3746"},"modified":"2020-03-02T06:37:34","modified_gmt":"2020-03-02T06:37:34","slug":"gst-council","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/gst-council\/","title":{"rendered":"GST COUNCIL"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/gst-council\/#GST_COUNCIL\" title=\"GST\nCOUNCIL\">GST\nCOUNCIL<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/gst-council\/#FEATURES\" title=\"FEATURES\">FEATURES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/gst-council\/#CREATION_OF_GST_COUNCIL\" title=\"CREATION\nOF GST COUNCIL\">CREATION\nOF GST COUNCIL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/gst-council\/#STRUCTURE\" title=\"STRUCTURE\">STRUCTURE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/gst-council\/#QUORUM_AND_DECISION_MAKING\" title=\"QUORUM AND DECISION MAKING\">QUORUM AND DECISION MAKING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/gst-council\/#FUNCTIONS_DUTIES_OF_THE_GST_COUNCIL\" title=\"FUNCTIONS\n\/DUTIES OF THE GST COUNCIL\">FUNCTIONS\n\/DUTIES OF THE GST COUNCIL<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"gst-council\"><span class=\"ez-toc-section\" id=\"GST_COUNCIL\"><\/span><strong>GST\nCOUNCIL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST Council is an apex member committee to modify, reconcile or to procure any law or regulation based on the context of goods and services tax in India. The <a rel=\"noreferrer noopener\" aria-label=\"GST (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\">GST<\/a> council is the key decision-making body that will take all important decisions regarding the GST.&nbsp;The Goods and Service Tax Council dictates tax rate,&nbsp;tax exemption, the due date of forms, tax laws, and tax deadlines, keeping in mind special rates and provisions for some states. The predominant responsibility of the Goods and Service Tax Council is to ensure to have one uniform tax rate for goods and services across the nation.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"features\"><span class=\"ez-toc-section\" id=\"FEATURES\"><\/span><strong>FEATURES <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The following are the features of Goods and Service Tasx Council:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>It&#8217;s office is set up in New Delhi.<\/li><li>Revenue Secretary is appointed as the Ex-officio Secretary to the Council.<\/li><li>Central Board of Excise and Customs (CBEC) is included as the chairperson as a permanent invitee (non-voting) to all proceedings of the GST Council.<\/li><li>Create a post for Additional Secretary to the Goods and Service Tax Council.<\/li><li>Create four posts of commissioner in the GST Council Secretariat. (This is at the level of Joint Secretary)<\/li><li>GST Council Secretariat will have officers taken on deputation from both the Central and State Governments.<\/li><\/ul>\n\n\n\n<p>The cabinet also provides funds for meetings the expenses\n(recurring and nonrecurring) of the GST Council Secretariat. This cost is\ncompletely borne by the Central government.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"creation-of-gst-council\"><span class=\"ez-toc-section\" id=\"CREATION_OF_GST_COUNCIL\"><\/span><strong>CREATION\nOF GST COUNCIL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Creation of the GST Council was facilitated by the Constitution (One Hundred and Twenty Second Amendment) Bill 2016 was approved by the President of India on 8th September 2016. The objective of the Bill was to introduce GST in India. Thereafter, the notification for enforcing Article 279A was issued on 10th September 2016 and the Article came into effect from 12th September 2016. On this date, in a Union Cabinet meeting, the establishment of the Goods and Service Tax Council was approved along with the establishment of the GST Council\u2019s Secretariat. The Finance Minister at the time, Mr. Arun Jaitley, also convened the first meeting of the Goods and Service Tax Council on 26th and 27th September 2016.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"structure\"><span class=\"ez-toc-section\" id=\"STRUCTURE\"><\/span><strong>STRUCTURE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Goods and Services Tax (GST) is governed by the Goods and Service Tax Council. Article 279 (1) of the amended Indian Constitution states that the Goods and Service Tax Council has to be constituted by the President within 60 days of the commencement of the Article 279A.<\/p>\n\n\n\n<p>According to the article, Goods and Service Tax Council will be a joint forum for the Centre and the States. It consists of the following members:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The Union Finance Minister  will be the Chairperson<\/li><li>As a member, the Union Minister of State will be in charge of Revenue of Finance<\/li><li>The Minister in charge of finance or taxation or any other Minister nominated by each State government, as members.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"quorum-and-decision-making\"><span class=\"ez-toc-section\" id=\"QUORUM_AND_DECISION_MAKING\"><\/span><strong>QUORUM AND DECISION MAKING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>For a valid meeting of the members of GST Council, at least 50 percent of the total number of the member should be present at the meeting.<\/li><li>Every Decision made during the meeting should be supported by at least 75 percent majority of the weighted votes of the members who are present and voting at the meeting.&nbsp;In \u201cArticle 279A\u201d a principle is there which divides the total weighted vote cast between Central Government and State Government:-<ul><li>The vote of Central Government shall have the weighted of one-third of the total votes<\/li><li>The votes of State Government shall have the weighted of two third of the total votes, cast in the meeting<\/li><\/ul><\/li><li>Any act, decision or proceedings shall not be declared as invalid on the basis of any remaining deficiency at the time of establishment of GST Council i.e.<ul><li>if there is any vacancy remained in the Council<\/li><li>if there is any defect in the constitution of Council<\/li><li>if there is any defect in the appointment of a person as a member of the Council<\/li><li>if there is any procedural non-compliance.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"functions-duties-of-the-gst-council\"><span class=\"ez-toc-section\" id=\"FUNCTIONS_DUTIES_OF_THE_GST_COUNCIL\"><\/span><strong>FUNCTIONS\n\/DUTIES OF THE GST COUNCIL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Besides governing GST implementation in the country, the\nGST Council has two major duties to dispose of. These include making\nrecommendations and holding GST Council meetings. Let\u2019s understand these duties\nin details \u2013<\/p>\n\n\n\n<p><strong>GST\nCouncil recommendations<\/strong><\/p>\n\n\n\n<p>According to the provisions laid down under Article 279A\n(4), the GST Council has the duty to make recommendations about GST .Article\n279A (4) specifies that the Council will make recommendations to the Union and\nthe States on the important issues related to GST, such as, the goods and\nservices will be subject or exempted from the Goods and Services Tax.<\/p>\n\n\n\n<p>They lay down GST laws, principles that govern the\nfollowing:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Place of Supply<\/li><li>Threshold limits<\/li><li>GST rates on goods and services<\/li><li>Special rates for raising additional\n     resources during a natural calamity or disaster<\/li><li>Special GST rates for certain States<\/li><\/ul>\n\n\n\n<p><strong>GST\nCouncil meetings<\/strong><\/p>\n\n\n\n<p>Another important duty of GST Council is to meet and\ndiscuss about the GST rules and laws which would be beneficial for dealers.\nEver since the GST Council has been formed, various meetings have taken place. <\/p>\n\n\n\n<p><strong>Dispute handling by the GST Council<\/strong><\/p>\n\n\n\n<p>The GST Council is also charged with the duty to create a\nmechanism with which the following disputes would be settled \u2013<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Disputes between the Central Government and the State Government of a State<\/li><li>The disputes between the Central Government and one or more States on one side and one or more States on the other side<\/li><li>Disputes between two or more States which occurred due to any recommendation of the Goods and Service Tax Council or due to the implementation of the recommendation of the council.<\/li><\/ul>\n\n\n\n<p><strong>JOIN THE CHANNEL ON TELEGRAM<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/t.me\/commerceiets\" target=\"_blank\">https:\/\/t.me\/commerceiets<\/a><\/p>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>GST COUNCIL GST Council is an apex member committee to modify, reconcile or to procure any law or regulation based on the context of goods and services tax in India. The GST council is the key decision-making body that will take all important decisions regarding the GST.&nbsp;The Goods and Service Tax Council dictates tax rate,&nbsp;tax&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/gst-council\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;GST COUNCIL&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3749,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-3746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3746"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3746"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3746\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3749"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}