GST Council · 2017-06-18 · New Delhi

17th GST Council meeting: key decisions

Two weeks before the launch, the seventeenth meeting eased the return-filing burden for the first months of GST. Tax for July and August 2017 would be paid on a simple summary return, Form GSTR-3B, while invoice-level returns would follow on a staggered timetable. No late fee or penalty was to be levied for the interim period. Rates on some services, including hotels and lotteries, were also settled.

Chaired by Arun Jaitley, Union Finance Minister.

Compliance and returns

  • Allowed tax for July and August 2017 to be paid through a simple summary return, Form GSTR-3B, filed by the 20th of the following month.
  • Set a staggered schedule for filing invoice-level details in GSTR-1 and GSTR-2 for July and August 2017.
  • Decided that no late fee or penalty would be levied for the interim period.

Rates

  • Settled the rates on hotel accommodation by tariff band and on lotteries.

Law and procedure

  • Approved remaining rules, including the anti-profiteering rules, while e-way bill rules were deferred.

Official documents

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