La pynlong ia ka 53rd GST Council hapoh ka jingpyniaid jong ka Myntri Sorkar Pdeng ba dei khmih ia ka Tnat Kam Pla tyngka, Nirmala Sitharaman ha New Delhi mynta ka sngi. Ha kane ka jingialang la iadonlang ruh u Myntri Khynnah jong ka Sorkar Pdeng u Pankaj Chaudhary, ki Myntri Rangbah jong ka Goa bad Meghalaya; Ki Symbud Myntri Rangbah jong ka Bihar, Haryana, Madhya Pradesh, bad Odisha; nalor ki Myntri ba dei khmih ia ka Tnat Kam pla tyngka jong ki Jylla & ki UT bad ki ophisar jong ka Tnat Kam Pla tyngka bad ki Jylla / UT.

Ka GST Council ka la ai kine ki jingmut kiba iadei bad ki jingpynkylla ia ki bai khajna GST, ki sienjam ban plie lad ia ka khaii pateng bad ki sienjam ban pynsuk ban bud ia ka GST.

1. Ki jingpynkylla ha ki bai khajna GST:

1. Ki jingai jingmut kiba iadei bad ka bai GST na ka bynta ki mar

A. Ki jingpynkylla ha ka bai GST na ka bynta ki mar

1. Ka bai IGST kaba 5% ia baroh ki jingwanrah nabar ri ia ki ‘bynta, ki tiar leh test, ki tiar bad ki thup jong ki tiar na ka bynta ki liengsuin, khlem da iapher katkum ka jingithuh HS khnang ban ai jingiarap ia ki kam MO katkum ki jinglong jingman.
2. Baroh ki tyndong dud (ki nar, aluminum) haba pyndonkam kumno kumno ruh ki hap hapoh ka 12% GST;.
3. Ka bai GST na ka bynta ki Carton, ki Synduk bad ki jingsong ba shna da ka kot (HS 4819 10; 4819 20) kan hiar na ka 18% sha ka 12%.
4. Ki Solar cooker la ki dei ba ioh bording na kawei ne ar tylli ki tyllong; ki jingkynshait um ba kynthup ruh ia ki jingsynreit pynlip ding ki dei ba hap siew 12% GST.
5. Ban pynkylla ia ka bynta kaba iadei bad ki kor ba pyndonkam ha ka jingri syiar kaba long 12% GST kan long mynta tang ia ‘ki bynta jong ki kor ba pyndonkam ha ka jingri syiar” bad ban pynbeit ia ka rukom treikam mynshuwa ‘ha ka jaka ba don’ namar ki jingmih ki jingeh ha ki jingsngewthuh.
6. Ban pynshai ba baroh ki jingsynreit um ba kynthup ki jingsynreit um ban pynlip ding ki dei kiba hap hapoh ka 12% GST bad ban pynbeit ia ka rukom treikam mynshuwa ‘ha ka jaka ba don’ namar ki jingmih ki jingeh ha ki jingsngewthuh.
7. Ban ai jingmap GST na ka bynta ka jingwanrah nabar ri ia ki mar na ka bynta ki kynhun iada ri sa san snem haduh ka 30 tarik u Jylliew, 2029.
8. Ban ai jingmap IGST na ka bynta ka jingwanrah nabar ri ia ki tiar ba pyndonkam ha ki jingwad bniah / ki buoy ba wanrah nabar ri hapoh ka Research Moored Array for African-Asian-Australian Monsoon Analysis and Prediction (RAMA) prokram katkum katto katne ki kyndon.
9. Ban pynlait ia ka Compensation Cess na ka bynta ka jingwanrah nabar ri ha ki SEZ da ki SEZ Unit/nongtrei na ka bynta ki kam ba la ioh jingbit naduh ka 01.07.2017.

Kiwei kiwei ki jingpynkylla

10. Ban pyllait Compensation cess ia ka jingpynbiang ia ki jingdih aerated bad ki jingdih ai bor shaki nongthied da ki Canteen ba pyniaid da ki  Unit hapoh ka Tnat Kam Iada Ri.
11. Ban pyllait bai IGST na ka bynta ka jingwanrah nabar ri ia ki kam teknikal na ka bynta ki suloi AK-203 ba wanrah nabar ri na ka bynta ki kynhuh iada ri jong ka India.

2. Ki jingai jingmut kiba iadei bad ka bai GST na ka bynta ki jingai jingshakri

1. Ban pyllait ia ki jingai jingshakri ka Indian Railways ia ki paidbah, kaba mut ka jingdie ia ki platform ticket, ki jingpynbiang ia ki kamra shongthait, ki jaka buh jain bad ki kali ba pyniaid da ki battery bad ruh ban pyllait ia ki jingiadie jingiathied hapdeng ki dkhot Kam Rel. Ia kane ka kam ha kaba iadei bad ka samoi ba la dep yn pyniaid ryntih naduh ka 20.10.2023 haduh ka tarik ba ai ka jingpynbna ha kaba iadei bad kane ka kam.
2. Ban pyllait bai GST ia ki jingai jingshakri ki Special Purpose Vehicle (SPV) ia ka Indian Railway da kaba ai jingbit ia ka Indian Railway ban pyndonkam ia ki jingdon jingem ba shna & long trai da ki SPV ha ka por ba la pyllait bad ki jingai jingshakri ha ki jingmaramot ba ai da ka Tnat Rel ia ki SPV. Ia kane ka kam ha kaba iadei bad ka samoi ba la dep yn pyniaid ryntih naduh ka01.07.2017haduh ka tarik ba ai ka jingpynbna ha kaba iadei bad kane ka kam.
3. Ban buh ia ka bynta ba kyrpang ha ka notification No. 12/2017- CTR 28.06.2017 hapoh ka phang 9963 ban pyllait ia ki jingai jingshakri ha ki jaka sah kiba haduh T. 20,000/- ha ka shi bnai ia uwei u briew haba ia kane ka jingpynbiang jaka sah ka dei kaba kumno kumno na ka bynta 90 sngi. Yn ioh lang ia kane ka jingmyntoi ha kaba iadei bad kane ka kam ha kip or ba la dep.

Kiwei kiwei ki jingpynkylla kiba iadei bad ki jingai jingshakri

4. Ia ka Co-insurance premium ba la sam da u lead insurer sha u co-insurer na ka bynta ka jingai jingshakri insurance da u lead bad co-insurer ia ki ba ioh insurance ha ki jingiakut coinsurance, lah ban khein kum ka ‘no supply’hapoh ka Schedule III jong ka CGST Act, 2017 bad ia kane kajuh ka kam ha ki por ba la dep lah ban khein ‘kumba long, ha jaka ba long’.
5. Ia ka jingkhein jingdiah ban ai ia ka commission/re-insurance commission hapdeng u insurer ba re-insurer lah ban khein kum ka ‘no supply’hapoh ka Schedule III jong ka CGST Act, 2017 bad ia kane kajuh ka kam ha kip or ba la dep lah ban khein ‘kumba long, ha jaka ba long’.
6. Ia ka bai GST na ka bynta ki jingai jingshakri reinsurance hapoh ki skhim insurance ba kyrpang kiba hap hapoh ki Sr. No. 35 & 36 jong ka notification No. 12/2017-CT (Rate) ha ka 28.06.2017 lah ban pynbeit ha ka rukom ‘kumba long, ha jaka ba long’ naduh ka 01.07.2017 haduh 24.01.2018.
7. Ia ka bai GST na ka bynta ki jingai jingshakri reinsurance jong ki skhim insurance ha kaba baroh ka premium ka dei kaba siew da ka Sorkar ba hap hapoh ka Sr. No. 40 jong ka notification No. 12/2017-CTR ha ka 28.06.2017 mlah ban pynbeit ha ka rukom ‘kumba long, ha ka jaka ba long’ na ka bynta ka samoi naduh 01.07.2017 haduh 26.07.2018.
8. Ban ai jingpynshai ba ka retrocession ka dei ka ‘re-insurance jong ka re-insurance’ bad kumta, lah ban lait hapoh ka Sl. No. 36A jong ka notification No. 12/2017-CTR ha ka 28.06.2017.
9. Ban ai jingpynshai ba ki jinglum da ka Real Estate Regulatory Authority (RERA) ki lait na ka jingsiew GST namar ki hap hapoh ka entry 4 jong ka No.12/2017-CTR ha ka 28.06.2017.
10. Ban ai jingpynshai bad ka jingiasam ia ka incentive da ka bank bad kito kiba iadon bynta lang, ha kana ka jingiasam incentive kaa dei kaba la batai shai hapoh ka skhim Incentive ban kyntiew ia ki RuPay Debit Card bad ki jingsiew jingdiah BHIM-UPI ba duna dor, la rai ha ka rukom da ka NPCI ha ka jingiamir jingmut lang bad ki bank, ym donkam siew khajna.

B. Ki sienjam ban plie lad ia ka khaii pateng:

1. Ka jingthep ia ka Section 128A ha ka CGST Act, ban ai jingmap ia ka sut ne ka jingdain kuna ne baroh ar, ha kaba iadei bad ki jingdawa ba wanrah hapoh ka Section 73, na ka bynta u snem mang tyngka 2017-18 haduh snem mang tyngka 2019-20: Da kaba sngewthuh ia ki jingeh ba ki nongsiew khajna ki iakynduh ha ki snem ba dang sdang pyntreikam ia ka GST, ka GST Council jingmut ban map noh ia ka sut bad ki jingdain kuna na ka bynta ki jingdawa ba la ai hapoh ka Section 73 jong ka CGST Act na ka bynta ki snem 2017-18, 2018-19 and 2019-20, haba ki nongsiew khajna ki siew lut ia ka khajna ba la pan ha ka jingpynbna haduh 31.03.2025. Kane ka jingmap kam iadei bad ki dawa na ka bynta ki jingpynphai pisa bakla. Ban pyntreikam ia kane, ka GST Council ka la ai jingmut ban thep ia ka Section 128A ha ka CGST Act, 2017.

2. Ka jingpynduna ka jingleit ka Sorkar sha ka ain da kaba buh ia ki pud ha kaba iadei bad ka pisa na ka bynta ka jingai jingkyrpad hapoh ka GST: Ka Council ka la ai jingmut ban buh ia ki pud ha kaba iadei bad ka pisa, ha kaba yn don katto katne kiba yn ym khein hapoh kane, ban buh ia ki jingkyrpad hapoh ka GST da ka tnat hakhmat ka GST Appellate Tribunal, High Court, bad Supreme Court, ban pynduna ka jinghap leit ka Sorkar sha ka ain. Kine ki long ki pud ha kaba iadei bad ka pisa kumba la ai jingmut da ka Council:

GSTAT: T. 20 lak

High Court: T. 1 klur

Supreme Court: T. 2 klur

3. Ka jingpynkylla ia ka Section 107 bad Section 112 jong ka CGST Act ban pynduna ia ka bai pre-deposit ba donkam ban siew ban ai jingkyrpad hapoh ka GST: Ka GST Council ka la ai jingmut ban pynduna ia ka bai pre-deposit ban ai jingkyrpad hapoh ka GST ban pynsuk ia ka jingtyllun ka pisa bad ban kiar ia ka jingshah set pisa ki nongsiew khajna. Ka dor ba bun tam ban ai jingkyrpad ka dei kaba la pynduna na ka T. 25 klur CGST bad T. 25 klur SGST sha ka T. 20 klur CGST bad T. 20 klur SGST. Shuh shuh, ka pre-deposit ban ai jingkyrpad hakhmat ka Appellate Tribunal ka dei kaba la pynduna na ka 20% ha kaba kaba bun tam ka long T. 50 klur CGST bad T. 50 klur SGST sha ka 10 % ha kaba bun tam ka long T. 20 klur CGST bad T. 20 klur SGST.

4. Ka jingtreikam ka Goods and Services Tax na ka bynta ka Extra Neutral Alcohol (ENA) ka jinglum khajna ia ka ENA hapoh ka GST: Ka GST Council, ha ka jingialang kaba 52 jong ka, ka la ai jingmut ban pynklla ia ka ain GST ban pyllait ia ka rectified spirit/Extra Neutral Alcohol (ENA) na ka jingsiew GST haba pynbiang ban shna ia ki kyiad ban dih ki briew. Ka GST Council mynta ka la ai jingmut ban wanrah jingpynkylla ha ka sub-section (1) jong ka Section 9 jong CGST Act, 2017 khnang ban yn ym khein GST na ka bynta ka Extra Neutral Alcohol ba pyndonkam ha kaba shna kyiad ban dih ki briew.

5. Ka jingpynduna ia ka bai TCS ban lum da ki ECO na ka bynta ki jingpynbiang lyngba jong ki: Ki Electronic Commerce Operator (ECO) ki donkam ban lum ia ka Tax Collected at Source (TCS) na ka bynta ki jingpynbiang mar hapoh ka Section 52(1) jong ka CGST Act. Ka GST Council ka la ai jingmut ban pynduna ia ka bai TCS na ka 1% (0.5% CGST + 0.5% SGST/ UTGST, lane 1% IGST) kumba long mynta sha ka 0.5 % (0.25% CGST + 0.25% SGST/UTGST, lane 0.5% IGST), ban pynduna ia ka jingban khia ki nongpynbiang mar kiba pynbiang mar lyngba ki ECO.

6. Ka por ba buh ban ai jingkyrpad ha ka GST Appellate Tribunal: Ka GST Council ka la ai jingmut ban pynkylla ia ka Section 112 jong ka CGST Act, 2017 ban plie lad ia ka jingioh haduh lai bnai ban ai jingkyrpad ha ka Appellate Tribunal ban sdang naduh ka tarik ba ai jingpynbna da ka Sorkar ha kaba iadei bad ka jingkyrpad/ hukum pynkylla ba la ai shuwa ka tarik jong ka jingpynbna. Kane kan ai por ia ki nongsiew khajna ba kin ai jingkyrpad ha Appellate Tribunal na ka bynta ki case ba dang sah.

7. Ka jingpynduna ha ka bynta jong ka Section 16(4) jong ka CGST Act:

a) Ha kaba iadei bad ki snem ba dang sdang pyntreikam ka GST, lane ki snem mang tyngka 2017-18, 2018-19, 2019-20 bad 2020-21:

Ka GST Council ka la ai jingmut ba ka por ban shim ia ka input tax credit ha kaba iadei bad kano kano ka invoice lane debit note hapoh ka Section 16(4) jong ka CGST Act, lyngba kano kano ka return ha ka FORM GSTR 3B ba ai haduh ka 30.11.2021 na ka bynta ki snem mang tyngka 2017-18, 2018-19, 2019-20 bad 2020-21, lah ban long ha ka 30.11.2021. Na ka bynta kane, ka jingpynkylla ia ka section 16(4) jong ka CGST Act, ka ban treikam naduh ka 01.07.2017, ka dei kaba la ai jingmut da ka Council.

b) Ha kaba iadei bad ki case ha kaba ki return ki dei kiba la ai hadien ka jingpynkylla:

Ka GST Council ka ai jingmut na ka bynta ka jingpynkylla ia ka Section 16(4) jong ka CGST Act, ka ban treikam naduh ka 1 tarik Naitung^t, 2017, ban pynduna ia ka bynta jong ka Section 16(4) jong ka CGST Act ha ki case ha kaba ki return na ka bynta ka samoi naduh ka tarik ba la pynduh ia ka registration/ ka tarik ba treikam ka jingweng ia ka registration, ki dei kiba aid a ki briew ba la kyntiew kyrteng hapoh laiphew sngi naduh ka hokum ban weng ia ka jingkyntiew kyrteng.

8. Ka jingpynkylla ia ka tarik ba dei ban file ia ki return ha ka FORM GSTR-4 da ki nongsiew khajna na ka 30 tarik u Iaiong sha ka 30 tarik u Jylliew: Ka GST Council ka la ai jingmut ban pynkylla ia ka clause (ii) jong ka sub-rule (1) jong ka Rule 62 jong ka CGST Rules, 2017 bad FORM GSTR-4 ban pynjlan ia ka tarik ban file return ha ka FORM GSTR-4 da ki nongsiew khajna na ka 30 tarik u Iaiong sha ka 30 tarik u Jylliew hadien ba kut u snem mang tyngka. Kane kan treikam na ka bynta ki return naduh u snem mang tyngka 2024-25.  Kane kan ai por shuh shuh ia ki nongsiew khajna kiba jied ban siew khajna hapoh ka composition levy ba kin ai ia kine ki return.

9. Ka jingpynkylla ia ka Rule 88B jong ka CGST Rules, 2017 ha kaba iadei bad ka sut hapoh ka Section 50 jong ka CGST Act halor ka jingslem ban ai ki return, ha ki case ha kaba ka credit ka don ha ka Electronic Cash Ledger (ECL) ha ka sngi ba dei ban ai ia kane ka return: Ka GST Council ka la ai jingmut ban pynkylla ia ka rule 88B jong ka CGST Rules ban pynbiang ba ka jingsiew, kaba don ha ka Electronic Cash Ledger ha ka sngi ba ei ban file return ha ka FORM GSTR-3B, bad ia kaba la khate haba file ia kane ka return, kan ym shah kynthup haba khein ia ka sut hapoh ka section 50 jong ka the CGST Act ha kaba iadei bad ka jingslem ban file ia kane ka return.

10. Ka jingthep ia ka Section 11A ha ka CGST Act ban aibor ban ym shim ia ki duty bym shim la khein ne ba la khein duna namar ka rukom treikam hapoh ka GST Act: Ka GST Council ka la ai jingmut ia ka jingthep ia ka Section 11A ba thymmai ha ka CGST Act ka ban aibor ia ka Sorkar, hadien ki jingai jingmut jong ka Council, ban shah ia ka jingpyntreikam ia ka jing bym khein ne ka jingkhein duna ka GST, ha kaba ka khajna ka dei kaba siew duna lane ym shym la siew namar ki rukom treikam.

11. Ka jingpynphai biang ia ka Integrated Tax (IGST) ba tam ba la siew namar ka jingkyntiew ia ka dor jong ki mar hadien ba la dep shalan: Ka GST Council ka la ai jingmut ban wanrah ia ka rukom treikam ban pan jingpynphai biang ia ka IGST kaba tam ba la siew namar ka jingkiew dor ki mar hadien ba la dep shalan ia ki. Kane kan iarap ia ki nongsiew khajna kiba bun, ki bym dei ban siew IGST shuh shuh namar ka jingkiew dor jong ki mar hadien ba la dep shalan ia ki, ha kaba ki ioh ban pan pynphai biang ia ka IGST kaba la siew tam.

12. Ka jingpynshai shaphang ka jingbuh dor ia ka jingwanrah nabar ri ia ki jingai jingshakri da u briew ha kaba uba ioh ia kane u hap ban siew pura ia ka input tax credit: Ka Council ka la ai jingmut ban pynshai ba haba don ki nongiatreilang nabar ri kiba ai katto katne ki jingshakri sha ka kynhun kaba trei hapoh ka ri, ha kaba ia ka input tax credit ba pura ka don na ka bynta ka kynhun na ka ri, ka dor jong kum kane ka jingpynbiang jingshakri kaba la pyni ha ka invoice da ka kynhun ka lah ban khein kum ka dor open market ha kaba iadei bad ka bynta ba ar jong ka rule 28(1) jong ka CGST Rules. Shuh shuh, ha kaba ka don ka input tax credit kaba pura ia kiba ioh ia kane, lada ka invoice kam dei kaba ai da ka kynhun hapoh ka ri ha kaba iadei bad kano kano ka jingshakri ba ai da ki nongiatreilang shabar rio, ka dor jong kine ki jingshakri lah ban khein ‘Nil’ bad lah ban khein kum ka dor open market ha kaba iadei bad ka bynta kaba ar jong ka rule 28(1) jong ka CGST Rules.
13. Ka jingpynshai shaphang ka jingdon ka Input Tax Credit (ITC) ha ki duct bad manhole ba pyndonkam ha ka rynsan jong ki Optical Fiber Cable (OFC): Ka Council ka la ai jingmut ban pynshai ba ka input tax credit kam dei tang na ka bynta ki duct bad manhole ba pyndonkam ha ki rynsan optical fiber cable (OFC), hapoh ka clause (c) lane hapoh ka clause (d) jong ka sub-section (5) jong ka section 17 jong ka CGST Act.
14. Ka jingpynshai shaphang ka jaka ba pynbiang kaba iadei bad ki jingai jingshakri ki bank: Ka Council ka la ai jingmut ban pynshai ba ia ka jaka ba pynbiang ia ki jingai jingshakri buh tiar ba ai da ki bank jong ka India sha ki nongbei tyngka Foreign Portfolio lah ban peit katkum ka Section 13(2) jong ka IGST Act, 2017.
15. Ka jingpynshai shaphang ka dor jong ka corporate guarantee kaba ai hapdeng ki briew ba don bynta hadien ka jingwanrah ia ka Rule 28(2) jong ka CGST Rules, 2017: Ka GST Council ka la ai jingmut ban pynkylla ia ka rule 28(2) jong ka CGST Rules ka ban treikam naduh ka 26.10.2023 bad ka jingpynmih ia ka jingpynshai ia katto katne ki kam kiba iadei bad ka dor jong ki jingshakri ban ai ia ki corporate guarantee hapdeng kiba iatrei lang. La pynshai ba ka dor hapoh ka rule 28(2) jong ka CGST Rules kan ym treikam ha kaba iadei bad ka jingshalan shabar ri ia kum kine ki jingshakri bad ruh haba uba ioh ia kane ka jingshakri u ioh ruh ia ka input tax credit kaba pura.
16. Ka jingpynshai halor ka jingiadei ki bynta ka Section 16 (4) jong ka CGST Act, 2017, ha kaba iadei bad ki invoice ba ai hapoh ka Reverse Charge Mechanism (RCM): Ka Council ka la ai jingmut ban pynshai ba haba ioh ia ki mar na ki nongpynbiang mar bym  pat kyntiew kyrteng, ha kaba ka khajna ka dei kaba hap siew da uba ioh ia ki mar hapoh ka reverse charge mechanism (RCM) bad dei ban ai invoice da u, u snem ba iadei ban khein ia ka por ba la buh ban shim ia ka input tax credit hapoh ki bynta jong ka section 16(4) jong ka CGST Act ka dei u snem mang tyngka ha kaba u nongioh mar u la pynbiang ia ka invoice.

17. Ka jingpynshai halor kine ki kam kin ai jingshai ia ki ophisar khajna ophisar khaii pateng bad pynduna ia ka jinghap leit sha ka ain:

1. Ka jingpynshai halor ka jinglah lum khajna ia ki jingpynphai pisa na ki security/share kum ka ESOP/ESPP/RSU ba ai da ka kompani sha ki nongtrei
2. Ka jingpynshai halor ka jingdonkam ia ka jingpynkylla ia ka input tax credit ha kaba iadei bad ka premium ha ki jingshakri Life Insurance, ka bym don ha ka thup jong kiba lah ban lum khajna katkum ka Rule 32(4) jong ka CGST Rules.
3. Ka jingpynshai halor ka ka jinglah lum khajna na ki dor wreck bad salvage ha ki jingpang insurance kiba iadei bad ki kali
4. Ka jingpynshai ha kaba iadei bad ka Warranty/ Extended Warranty ba ai ia da ki nongshna tiar sha ki nongthied tiar
5. Ka jingpynshai halor ka jingdon ka input tax credit na ka bynta ki jinglut jingsep na ka bynta ki jingmaramot ba bah da ki kompani insurance hapoh ka rukom treiba pynphai pisa haba pynbeit ia ki jingpang insurance kiba iadei bad ki kali.
6. Ka jingpynshai halor ka jinglah lum khajna na ki jingai kylliang hapdeng ki briew ne hapdeng ki kompani ba don hapoh kawei ka kynhun.
7. Ka jingpynshai halor ka por ba pynbiang ha ki Annuity Payment hapoh ki projek HAM.
8. Ka jingpynshai halor ka por ba pynbiang ha kaba iadei bad ka jingai ia ka Spectrum sha ki kompani Telecom ha kaba ka jingsiew ia ka bai licence bad ka bai pyndonkam Spectrum ka dei kaba siew instalment.
9. Ka jingpynshai halor kajaka ba pynbiang ia ki mar ba ai sha ki briew bym pat kyntiew kyrteng, ha kaba ka address ba pynpoi ka pher na ka address ba phah ia ka bill.
10. Ka jingpynshai halor ka rukom treikam ban ai jingpynshai da ki nongpynbiang mar shaphang ka jingbud ia ki bynta jong ka Section 15(3)(b)(ii) jong ka CGST Act, 2017 ha kaba iadei bad ki jingpynduna dor hadien ba la dep die, ha kaba ka input tax credit ka dei kaba la pynkylla da ki nongioh mar na ka bynta kane ka jingsiew.
11. Ka jingpynshai halor kiwei kiwei ki bynta kiba iadei bad ka rukom treikam ba kyrpang na ka bynta ki nongpynmih mar ba kyrpang kum pan masala, duma bad kiwei kiwei.

17. Ka Council ka la ai jingmut ban pynkylla ia ka section 140(7) jong ka CGST Act ka ban treikam naduh ka 01.07.2017 ban pynbiang ia ka transitional credit ha kaba iadei bad ki invoice kiba iadei bad ki jingai jingshakri shuwa ia ka tarik ba la buh, bad ha kaba ia ki invoice la ioh da ka Input Service Distributor (ISD) shuwa ka tarik ba la buh.
18. Ka Council ka la ai jingmut ban wanrah ia ka FORM GSTR-1A kaba thymmai ban plié lad ia ki nongsiew khajna ba kin pynkylla ia ki jingai jingtip ha ka FORM GSTR-1 na ka bynta ka samoi siew khajna bad / lane ai jingtip shuh shuh, shuwa ban file return ha ka FORM GSTR-3B na ka bynta kane ka samoi siew khajna. Kane kan plié lad ia ki nongsiew khajna ba kin ai jingtip shuh shuh shaphang ki jingpynbiang mar ba khlem ai ha ka FORM GSTR-1 jong ka samoi siew khajna lane ban pynkylla ia ki jingai jingtip ba la ai ha ka FORM GSTR-1 jong ka samoi siew khajna kaba dang iaid (ba kynthup ia kito ba la pyntip ha ka IFF, na ka bynta u bnai ba nyngkong bad ba ar jong ka quarter, lada don, na ka bynta kito kiba siew khajna man ka lai bnai), ban pynthikna ba ka jingsiew kaba dei ka paw ha ka FORM GSTR-3B.

20. Ka Council ka la ai jingmut ba ka jing file ia ka annual return ha ka FORM GSTR-9/9A na ka bynta u snem mang tyngka 2023-24 ka lah ban shah map ia ki nongsiew khajna kiba don ka aggregate annual turnover kaba haduh 2 klur tyngka.

21. La ai jingmut ban wanrah jingkylla ha ka section 122(1B) jong ka CGST Act ban treikam naduh ka 01.10.2023, ban pynshai ba kane ka jingdain kuna ka treikam tang ia ki e-commerce operator, kiba dei ban lum khajna hapoh ka section 52 jong ka CGST Act, bad ba kam treikam ia kiwei kiwei ki e-commerce operator.

22. Ka Council ka la ai jingmut ban pynkylla ia ka rule 142 of CGST Rules bad ka jingai jingtip ban wanrah ia ka rukom treikam ban pynbeit ia ka pisa ba siew ha kana iadei bad ka jingdawa lyngba ka FORM GST DRC-03 haba iadei bad ka pisa ba la siew kum ka pre-deposit ban ai jingkyrpad.

Kiwei kiwei ki sienjam kiba iadei bad ka Ain bad ki rukom treikam

23. Ka jingwanrah ia ka bio-metric based Aadhaar authentication ha baroh kawei ka India: Ka Council ka la ai jingmut ban sdang ia ka biometric-based Aadhaar authentication ia ka jingkyntiew kyrteng ki briew ha baroh kawei ka India ha ki bynta bapher bapher. Kane kan pynkhlain ia ka kam kyntiew kyrteng ha ka GST bad kan iarap ban ialeh pyrshah ia ka jingthok ha ka jingpang input tax credit (ITC) lyngba ki invoice ba thok.

24. Ki jingpynkylla ha ka Section 73 bad Section 74 jong ka CGST Act, 2017 bad ka jingthep ia ka Section 74A ba thaymmai ha ka CGST Act, ban pynbiang ia kawei ka por kaba ryntih ia baroh ban ai ia ki demand notice bad ki hukum khlem da khein lad ki dei ki case jong ki jingthok, ki jingbuhrieh, lane ka jingai jingtip bakla da kaba thmu ban leh kumta: Mynta ka don ka jingiapher ha ka por ba la buh ban phah ia ki demand notice bad ki demand order, haba don ki jingkynnoh shaphang ki jingthok, ki jingbuhrieh, lane ka jingai jingtip bakla da kaba thmu ban leh kumta, bad haba don ki case ba ym don kine ki jingkynnoh. Khnang ban pynsuk ia ka jingpyntreikam, ka GST Council ka la ai jingmut ban ai kajuh ka por kaba ryntih ia baroh ban ai ia ki demand notice bad ki hukum ha kaba iadei bad ki jingdawa naduh u snem mang tyngka FY 2024-25, ha ki case ba don ki jingthok ne ki jingai jingtip bakla bad ki bym don kine ki juh ki jingkynnoh. Shuh shuh, ia ka por ba la ai ia ki nongsiew khajna ba kin shi ia ki jingmyntoi jong ki jingpynduna ia ki jingdain kuna, da kaba siew ia ka khajna bad ka sut, la ai jingmut ban kyntiew na ka 30 sngi sha ka 60 sngi.

25. Ka Council ka la ai jingmut ban pynkylla ia ka section 171 bad section 109 jong ka CGST Act, 2017 ban wanrah ia ka clause na ka bynta ka anti-profiteering hapoh ka GST badn ban plié lad ia ka jingpeit ia ki case anti-profiteering da ka Principal bench jong ka GST Appellate Tribunal (GSTAT). Ka Council ka la ai jingmut ruh ban buh ia ka tarik 01.04.2025 ban pdiang ia kino kino ki jingujor ba thymmai kiba idei bad ka anti-profiteering.

26. Ka jingpynkylla ha ka Section 16 jong ka IGST Act bad section 54 jong ka CGST Act ban pynkut ia ka refund jong ka IGST haba dei ban siew ia ka export duty: Ka Council ka la ai jingmut ban ban wanrah jingkylla ha ka section 16 jong ka IGST Act bad section 54 jong ka CGST Act khnang ba yn tehlakam ia ka refund na ka bynta ki mar, kiba hap ban siew export duty, bad ym pher lada ki mar ki dei kiba shalan khlem da siew khajna lane la dep siew khajna, bad kane kan treikam ruh lada kine ki mar ki dei kiba pynbiang ia u SEZ developer lane SEZ unit na ka bynta ki kam ba la ai jingbit.

27. U pud ban ai jingtip shaphang ki B2C inter-State supply katkum ki invoice ha ka Table 5 jong ka FORM GSTR-1 ka dei kaba la ai jingmut ban pynduna na ka T. 2.5 Lak sha ka T 1 Lak.

28. Ka Council ka la ai jingmut ba ka return ha ka FORM GSTR-7, ka ba hap file da ki briew ba la kyntiew kyrteng kiba hap ban khate ia ka khajna na tyllong hapoh ka section 51 jong ka CGST Act, ka dei kaba hap file man u bnai bad kam pher lada la dep khate ia ka khajna ha une u bnai ne em. La ai jingmut ba yn ym don ka jingsiew bai pynpoi slem ia ka Nil FORM GSTR-7 return. Shuh shuh la ai jingmut ba ia ki jingtip katkum ki invoice lah ban donkam ban ai laing ha kane ka FORM GSTR-7 return.

Note: Ia ki jingai jingmut ka GST Council kumba la ai ha kane ka kyrwoh la leh ha ka rukom batai kaba suk na ka bynta ka jingtip jong kito kiba iadon bynta ha kine ki kam. Ia kine baroh yn sa pynbna lyngba ki circulars/ notifications/ jingpynkylla ain bad dei tang kine kiba don ia ka bor kum ka ain.

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