Summary of Points Finalized in the Meeting

Deemed Ratification of Notifications, Circulars and Orders
The Council approved deemed ratification of all Notifications, Circulars, and Orders issued by the Central Government under the CGST, IGST, and UTGST Acts between 22nd December 2018 and 2nd January 2019.
These included CGST Notifications 67–78/2018, Central Tax (Rate) 24–30/2018, IGST Notifications 4/2018, 25–31/2018, and corresponding Circulars 76–81/2018 and 82–86/2019. Similar notifications issued by the States were also deemed ratified.
32nd GST Council Minutes, page 5

Decision of the GST Implementation Committee (GIC)
The Council noted the GIC decision to settle ₹18,000 crore of IGST between Centre and States on an ad hoc basis (50:50). This decision was taken to address pending IGST settlement issues.
32nd GST Council Minutes, page 6

Recommendations of the Group of Ministers (GoM) on MSMEs
The Council considered the interim report of the GoM on MSMEs and approved five major recommendations:

Increase in Composition Scheme turnover limit from ₹1 crore to ₹1.5 crore, effective 1st April 2019.

Simplification of compliance — Composition taxpayers to make quarterly tax payment and file one annual return (GSTR-4).

Increase in registration threshold for suppliers of goods from ₹20 lakh to ₹40 lakh, with the option for Special Category States to continue with ₹20 lakh.

Composition Scheme for service providers up to ₹50 lakh turnover at 6% GST (3% CGST + 3% SGST).

Implementation from 1st April 2019 with necessary law amendments and safeguards against misuse (e.g., splitting of businesses, exclusion of certain goods).
32nd GST Council Minutes, pages 6–17, page 17

Revenue Position Review
The Council reviewed the revenue collection trend and expressed concern over shortfall in State GST revenues, especially in smaller and manufacturing States.
Members emphasized continued compensation mechanism through Cess and called for strategies to improve compliance and expand the tax base.
32nd GST Council Minutes, page 18

IT Grievance Redressal Committee (ITGRC)
The Council approved allowing the ITGRC to also consider non-technical issues such as clerical or record-based errors (“errors apparent on the face of record”), expanding its mandate beyond purely technical problems.
32nd GST Council Minutes, page 19

Use of RFID Data for Strengthening e-Way Bill Enforcement
The Council discussed and endorsed the proposal to use RFID (Radio Frequency Identification) data for enhanced tracking and enforcement of e-Way Bills to curb tax evasion and improve logistics compliance.
32nd GST Council Minutes, page 20

Report of the GoM on Revenue Mobilisation
The Council took note of the GoM’s report on revenue mobilisation, which included suggestions for improving GST compliance, rationalising rate structures, and ensuring sustainable revenue growth post-2022.
32nd GST Council Minutes, page 21

Quarterly Report of National Anti-Profiteering Authority (NAA)
The Council noted the NAA report for October–December 2018, highlighting progress on anti-profiteering investigations and enforcement measures against errant businesses.
32nd GST Council Minutes, page 22