Venue: Vigyan Bhawan, New Delhi

Summary of Points Finalised in the Meeting

1. Constitution of Goods and Services Tax Appellate Tribunal (GSTAT)

The Council approved the constitution of one GST Appellate Tribunal with a Principal Bench and State Benches.

Each Bench will have four members — two Judicial Members and two Technical Members (one each from Centre and State).

Single-member benches can hear cases where tax/penalty involved is ₹50 lakh or less and no legal question is involved.

Search-cum-Selection Committee (ScSC) for Technical Member (State) to include:

Chief Justice of the High Court where the Bench is located,

Senior-most Judicial Member or retired High Court Judge,

Chief Secretary of the State, and

One Additional/Principal Secretary of the State.

The Council authorized the Union Finance Minister (Chairperson) to finalize the draft amendments.
Decision Finalised: Approved and GoM on GSTAT closed.

2. Ratification of Notifications, Circulars, and Orders

All notifications, circulars, and orders issued by the GST Council were ratified.

Issue of Kachri Papad tax rate (18%) was referred to the Fitment Committee for review.
Decision Finalised: Ratified with note for review on Papad classification.

3. Amendment in Section 23 of the CGST Act, 2017

Retrospective amendment approved from 1st July 2017 to clarify that exemption from registration under Section 23(2) overrides Section 24 and Section 22(1) — correcting anomaly affecting reverse charge payers.
Decision Finalised: Approved.

4. Extension of Time under Section 62(2) of the CGST Act

Extended time to file return and withdraw best judgment assessment orders from 30 days to 60 days, further extendable by another 60 days with late fee.

One-time amnesty scheme approved for past cases to regularize returns filed beyond time.
Decision Finalised: Approved; date to be set by GSTN readiness.

5. Place of Supply for Transportation of Goods (Section 13(9) of IGST Act)

Deleted Section 13(9) to ensure the place of supply for international transportation of goods becomes the location of recipient instead of destination of goods.
Decision Finalised: Approved.

6. Rationalization of Late Fees and Amnesty for Non-Filers

Rationalized late fee for Annual Return (GSTR-9):

Turnover ≤ ₹5 crore: ₹25/day (max 0.02% of turnover).

Turnover ₹5–20 crore: ₹50/day (max 0.02% of turnover).

Amnesty Scheme approved for non-filers of:

GSTR-4, GSTR-9, and GSTR-10 for specified period of 3 months.
Decision Finalised: Approved.

7. Aadhaar-Based Biometric Authentication

Approved amendment in CGST Rules and related notification for biometric-based Aadhaar authentication of new registration applicants.
Decision Finalised: Approved.

8. Extension for Revocation of Registration Cancellation

Extended time limit for filing application for revocation of cancelled registrations.
Decision Finalised: Approved.

9. Extension under Section 73(10) for Demands (FY 2017–18 to 2019–20)

Approved extension of limitation period for issuance of orders under Section 73(10) of the CGST Act for financial years 2017–18, 2018–19, and 2019–20.
Decision Finalised: Approved.

10. Fitment Committee Recommendations (Goods & Services)

Approved changes in GST rates and clarifications on various goods and services.

Issues not finalized or deferred were referred for further examination.
Decision Finalised: Recommendations approved; pending items deferred.

11. GoM on Capacity-Based Taxation and Special Composition Scheme

The report of GoM on capacity-based taxation and composition scheme in select sectors was accepted in principle for further action.
Decision Finalised: Accepted for further processing.

12. Closure of GoMs

GoM on COVID Cess in Sikkim and GoM on e-Way Bill for Gold and Precious Stones were formally closed.
Decision Finalised: GoMs closed.

13. GSTN-Related Decisions

Approved proposals related to:

Transition to new revenue model,

Waiver of interest on delayed user charge payments,

Data archival policy,

Implementation of Document Identification Number (DIN) facility.
Decision Finalised: Approved.

14. Model GST Audit Manual

Approved Report of Committee of Officers on GST Audit and the Model All-India GST Audit Manual.
Decision Finalised: Approved.

15. Other Matters

Revenue position under GST reviewed.

States appreciated for improved compliance and revenue growth.
Decision Finalised: Noted.

Overall Outcome

The 49th GST Council Meeting marked a major step in operationalizing the GST Appellate Tribunal, introducing compliance reliefs (amnesty schemes, late fee rationalization), and providing procedural clarity through statutory amendments.
The Council also endorsed several key compliance facilitation and digital governance initiatives under GSTN, reflecting a continued push toward transparency and simplification.