Summary of Points Finalized in the Meeting

1. Deemed Ratification of Notifications, Circulars & Orders
The Council approved the ratification of all GST-related notifications, circulars, and orders issued by the Central Government between 21 July and 20 September 2018. These included updates to the CGST, IGST, UTGST, and Compensation Acts, covering Notifications Nos. 30–52 (Central Tax), Circulars 50–65, and relevant Orders. 30th GST Council Meeting, page 2

2. GST Implementation Committee (GIC) Decisions
The Council took note of GIC decisions between 21 July and 17 September 2018, including urgent rule amendments such as Rule 96(10) to prevent exporters from availing dual benefits (advance license and IGST refund). Members emphasized that GIC should not make retrospective rule changes without Council approval. 30th GST Council Meeting, page 3

3. IT Grievance Redressal Committee Updates
The Council noted the committee’s decisions from its second meeting on 21 August 2018 regarding resolution of IT-related grievances in GST operations. 30th GST Council Meeting, page 3

4. Review of Revenue Position
The Council reviewed the State-wise revenue performance for July–August 2018. Revenue collections declined from ₹96,483 crore (July) to ₹93,960 crore (August). The overall average shortfall reduced from 16% (FY 2017–18) to 13% (April–August 2018). Some States like Mizoram, Andhra Pradesh, and Sikkim performed above the protected revenue, while others like Punjab, Bihar, and Kerala faced higher deficits. 30th GST Council Meeting, pages 4–5

5. Analysis of Revenue Gap in Select States
A detailed report was presented for Punjab, Himachal Pradesh, Uttarakhand, Jammu & Kashmir, Bihar, and Puducherry, highlighting key reasons for shortfall—low VAT base, industrial limitations, and compliance issues.

The Council approved a proposal to block e-Way Bill generation for taxpayers defaulting two consecutive returns (GSTR-3B).

The Law Committee was directed to draft necessary amendments. 30th GST Council Meeting, pages 5–10

6. Anti-Profiteering Measures
The National Anti-Profiteering Authority (NAA) reported 9 orders issued, with profiteering confirmed in 3 cases. The Council directed the Law Committee to simplify the anti-profiteering complaint form and enhance awareness through tax officers and State committees. 30th GST Council Meeting, page 11

7. Kerala’s Proposal for Cess on SGST for Flood Relief
Kerala sought permission to levy a temporary cess on SGST to fund post-flood rehabilitation. After extensive debate, the Council constituted a 7-member Group of Ministers (GoM) to examine the legal and procedural aspects of imposing such a cess or increasing SGST rates for disaster relief. 30th GST Council Meeting, pages 12–16

8. Punjab’s Proposal on Rule 96 Amendment
The Council agreed to amend Rule 96(10) to allow refund of IGST on exports made using capital goods imported under the EPCG Scheme, while retaining restrictions for inputs imported under Advance Authorization. 30th GST Council Meeting, page 17

9. IGST Exemption for Kerala Relief Imports
The Council approved IGST exemption on imported goods supplied for relief and rehabilitation of flood-affected people in Kerala. 30th GST Council Meeting, page 18

10. Next Meeting
The 31st GST Council Meeting was scheduled to be held subsequently, with date to be announced. 30th GST Council Meeting, page 1