Group of Ministers · GST Council Secretariat (Minutes of the 50th GST Council meeting) · 2023-07-11

Report of the Group of Ministers on GST System Reforms (third meeting) - 50th GST Council

The GoM on GST System Reforms was set up in September 2021 to suggest changes to business processes and IT systems that would plug leaks, improve compliance and coordinate tax administrations. It works as a standing GoM and reports after each meeting. Its second report was accepted at the 47th Council meeting. The recommendations of its third meeting, held on 13 February 2023, were placed before and accepted by the 50th Council meeting. They covered six agenda items on return and ITC controls.

Read the official report →All GST reports

Key findings and recommendations

  • Hard-locking ITC in Table 4 of GSTR-3B to GSTR-2A was judged not yet feasible, because it would cause problems for genuine taxpayers in many edge cases.
  • As a first step, the GoM recommended a phased rule based on gaps in ITC use, similar to the existing GSTR-1 and GSTR-3B mismatch control.
  • Its members came from Maharashtra, Haryana, Delhi, Assam, Andhra Pradesh, Odisha, Tamil Nadu and Chhattisgarh.
  • The Council accepted the GoM's recommendations.

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