Summary of Points Finalized in the Meeting

Ratification of Notifications & GIC Decisions
The Council ratified notifications, circulars, and orders issued by the GST Council and GST Implementation Committee, along with similar notifications issued by the States.
45th GST Council Minutes, page 4

Aadhaar Authentication for Existing Taxpayers
Aadhaar authentication was made mandatory for certain situations like refund eligibility and revocation of registration cancellation, to prevent revenue leakage.
45th GST Council Minutes, page 5

Clarifications on Export of Services
It was clarified that Indian companies and foreign companies are distinct legal entities; hence, services between them can qualify as exports.
45th GST Council Minutes, page 5

Clarifications on GST Issues

Debit note ITC time limit based on date of issue (not invoice).

No need for physical tax invoices when e-invoices with QR codes are issued.

Refund of ITC allowed where goods have nil export duty.
45th GST Council Minutes, page 6

GST Portal Notification
www.gst.gov.in was designated as the Common Goods and Services Tax Electronic Portal for all functions, retrospectively from 22.06.2017.
45th GST Council Minutes, page 6

Late Fee Collection for GSTR-1
Mechanism approved for auto-populating late fee in subsequent GSTR-3B filings.
45th GST Council Minutes, page 7

Revision of ITC-04 Filing Requirement
Filing frequency reduced — six-monthly for businesses above ₹5 crore turnover, annually for others (effective 01.10.2021).
45th GST Council Minutes, page 7

Refunds to Bank Accounts Linked with PAN
Refunds to be disbursed only to bank accounts linked with the PAN on which registration is obtained; Aadhaar linkage applies only to proprietorships.
45th GST Council Minutes, page 8

Interest on Wrongly Availed ITC
Interest to apply only when ineligible ITC is both availed and utilized, retrospectively effective from 01.07.2017.
45th GST Council Minutes, page 8

Refund of Tax Wrongfully Paid
Time limit and procedure clarified for refund of tax wrongly paid as intra/inter-state supply.
45th GST Council Minutes, page 9

Transfer of Cash Ledger Balance
Allowed transfer of unutilized cash balance of CGST/IGST between distinct persons under the same PAN, subject to conditions.
45th GST Council Minutes, page 9

Anti–Fake Invoice Measures
Amendments approved in Rules 36(4) and 59(6) to restrict ITC to entries in GSTR-2B and prevent filing of GSTR-1 if GSTR-3B not filed for the previous month (effective 01.01.2022).
45th GST Council Minutes, pages 10–11

Amendment in Section 54 of CGST Act
Time limit for refund under Section 55 aligned to two years; relevant date clarified for SEZ supplies.
45th GST Council Minutes, page 11

Clarification on ‘Intermediary’ Services
Council approved issuing a circular to clarify scope and interpretation of “intermediary services.”
45th GST Council Minutes, page 11

Refund under IGST Route
Proposal to restrict IGST refund route deferred for further examination; implementation to be relooked at a later date.
45th GST Council Minutes, page 14

Nominations on GSTN Board
States grouped alphabetically into three groups for rotation-based nomination of State representatives to GSTN Board for one-year terms.
45th GST Council Minutes, page 15

Ad-hoc Customs Exemptions
Council noted six ad-hoc exemption orders for the drug Zolgensma used for life-saving treatment.
45th GST Council Minutes, page 16

GoM on Covid Cess in Sikkim
Approved allowing Sikkim to levy 1% cess on intra-state turnover of the pharmaceutical sector. Other requests referred to the Central Government.
45th GST Council Minutes, pages 17–18

Closure of GoM on COVID Relief Material
Group’s mandate completed and closed.
45th GST Council Minutes, page 19

GoM on Capacity-Based Taxation
Interim report presented — special composition scheme for brick kilns and RCM on Mentha Oil recommended; extension sought for pan masala and tobacco study.
45th GST Council Minutes, pages 20–23