Criminal proceedings only in cases of GST evasion of more than two crores

- Eight issues could not be discussed in the GST Council meeting

- In addition to GST, 22 percent cess on sports utility vehicles was decided in the meeting

- Taxes on casinos, horse racing could not be determined

- Even after 5.5 years there was no time to constitute the Appellate Tribunal

Ahmedabad: In the meeting of the Goods and Services Tax Council held in Delhi today, GST Rs. It has been decided to take court action against the person who stole 2 crores. Under the old system Rs. There was a system of court action against those who stole or messed up GST worth 1 crore. However, making a bogus bill of Rs. It has been decided to maintain the system of taking court action against the tax evader of 1 crore. This limit is Rs. It was earlier directed to increase from 5 crores to 20 crores. Of course, the most shocking thing is that even though five and a half years have come to an end since the introduction of the GST system, the Finance Minister ended today's meeting of the GST Council without even touching the issue of setting up an Appellate Tribunal for GST citing the lack of time today. As there is no Appellate Tribunal in GST, traders have to resort to the expensive option of filing a counter-case in the High Court to challenge any order passed by the Deputy Commissioner or Commissioner-level officials.

The Goods and Services Tax Council was able to take a decision on only 8 of the 15 items on the agenda of today's meeting. Among them, the most important issue of creating an Appellate Tribunal, which is bothering the traders, has been left unanswered. Similarly, no decision could be taken on fixing the tax rate on online gaming, casinos and horse racing. Similarly, a decision could not be taken on the issue of determining the formula for the recovery of GST from companies producing Panmasala and Gudta. Meghalaya Chief Minister Konard Sangma has submitted a report on GST on these three items, but no decision could be taken on it. The issue of whether or not sedan cars are eligible for cess was raised by some members. At this stage MUV There was also a discussion about the car.

However, the formula for levying a cess of 22 per cent on sports utility vehicles (SUVs) in addition to GST has been fixed. The engine capacity of this SUV must be greater than 1500 cc. Its length should be more than 4000 mm. Also, it has been decided that 22 percent cess will be applied only if the ground clearance is 170 mm or more. The government has said that the fitment committee will consider this further.

Revenue Secretary Sanjay Prasad said that it has been decided not to treat three types of crimes as eligible for court proceedings. These three offenses include preventing or obstructing an officer in the performance of his duty. Moreover, it has been decided that acts of tampering with physical evidence are not actionable. Similarly, it has been decided not to take court action against the person even if he fails to provide the information. Court action will be taken against those who steal GST of Rs.1 crore by creating bogus bills without supplying the goods. In other circumstances Rs. It has been decided to take court action under criminal law only if GST has been stolen more than 2 crores.

However, the central officials of GST last September Rs. If there is a crime of more than 5 crores, it was instructed to take court action under the criminal law only in such circumstances. This limit has been increased to Rs. 20 crores was expected to be made. But this limit has not been increased. The move is believed to have been avoided due to fears that it would increase GST evasion.

The rules will be amended to provide refunds to unregistered traders

Annual Rs. Service providers with a turnover of less than 20 lakhs or Rs. It has been decided to change the CGST Rules 2017 so that traders with a turnover of less than 40 lakhs can get refund. The procedure for the traders falling under both the above categories to fill the form for refund will be specified through the rule. Traders falling under both these categories are considered unregistered dealers.

Small units active in the e-commerce sector will be allowed to operate as unregistered suppliers to supply from one state to another. This system will be introduced from 1st October 2023.

GST on ethyl alcohol and pulses reduced

The 5% GST levied on pulses has been abolished and reduced to zero percent. In this way, the GST on ethyl alcohol used for mixing in petrol has been reduced from 18 percent to 5 percent.

It has also been clarified that no GST will be levied on the rental income in case the registered person has rented out the residential property for his personal use.