GST Council 23rd meeting Recommendations on 10.11.2017

By | November 10, 2017
(Last Updated On: November 10, 2017)

Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following facilitative measures for taxpayers:

Return Filing

a)The return filing process is to be further simplified in the following manner:

i)   All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

ii)    For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:

(a) Taxpayers with annual aggregate turnover uptoRs. 1.5 croreneed to file GSTR-1 on quarterly basis as per following frequency:

Jul- Sep31st Dec 2017
Oct- Dec15th Feb 2018
Jan- Mar30th April 2018


(b)      Taxpayers with annual aggregate turnover more thanRs. 1.5 croreneed to file GSTR-1 on monthly basis as per following frequency:

Jul- Oct31st Dec 2017
Nov10th Jan 2018
Dec10th Feb 2018
Jan10th Mar 2018
Feb10th Apr 2018
Mar10th May 2018


iii.            The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

b)A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017.Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.

c)For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayerwhose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day eachunder CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day eachunder CGST & SGST Acts).


Manual Filing

d)A facility for manual filing of application for advance ruling is being introduced for the time being.


Further benefits for service providers

e)Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Creditin respect of goods or services used for effecting such exempt supply of servicesto Nepal and Bhutan.

f)In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. As a further measure towards taxpayer facilitation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).

Extension of dates

g)Taking cognizance of the late availability or unavailability of some forms on the common portal, it has been decided that the due dates for furnishing the following forms shall be extended as under:

S. No.FORM and DetailsOriginal due dateRevised due date
1GST ITC-04 for the quarter July-September, 201725.10.201731.12.2017
2GSTR-4 for the quarter July-September, 201718.10.201724.12.2017
3GSTR-5 for July, 201720.08.2017 or 7 days from the last date of registration whichever is earlier11.12.2017
4GSTR-5A for July, 201720.08.201715.12.2017
5GSTR-6 for July, 201713.08.201731.12.2017
6TRAN-130.09.201731.12.2017 (One-time option of revision also to be given till this date)


Revised due dates for subsequent tax periods will be announced in due course.


Benefits for Diplomatic Missions/UN organizations

h)In order to lessen the compliance burden on Foreign Diplomatic Missions / UN Organizations, a centralized UIN will be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government and all compliance for such agencies will be done by the Central Government in coordination with the Ministry of External Affairs.


  1.        Relevant notifications for all of the above decisions will be issued shorty, so as to be effective from 15.11.2017.

Ministry of Finance 10-November, 2017

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One thought on “GST Council 23rd meeting Recommendations on 10.11.2017


    Why GST on Sanitary napkins was not reduced?

    Chocolate Becomes Cheaper, No Such Luck for Sanitary Napkins. Sanitary napkins the most basic necessity for a woman continues to remain costly even though across country, time and again, people have requested the Finance Minister to review his decision again.

    The GST Council decided on 10.11.17 to reduce the 28 per cent GST tax rate on a range of items to 18 per cent. From chewing gum to chocolates, preparation for facial make-up, shaving and after-shave items, shampoo, deodorants and washing powder detergent etc. will attract lower 18 per cent tax rate now.

    However, yet again, Sanitary Napkins has been ignored from the bracket of the ‘Necessary Items’, as the most commonly used product by thousands and thousands of women in India continues to be in the whopping 12% tax slab.

    The Centre shoves sanitary napkins into a category that also houses items such as sports goods, toys, artefacts, collector’s items, proving menstrual hygiene products are still perhaps viewed as a novelty item, something used for entertainment rather than survival.

    India has 355 million menstruating women and around 88 per cent of the women in the country still do not use sanitary pads. The reason is simple; most of the women in India still cannot afford the most basic necessity to their hygiene, and still the GST regime ensures the cost stays in the higher bracket.

    From July 1, ever since the tax was imposed, industry experts and citizens across India have questioned the move. Even the Delhi High court filed a petition seeking reply from the Finance Ministry on imposition of 12% GST on Sanitary Napkins. But, till date rates have not been cut down.

    Recently, even actor Kalki Koechlin through her short video on GST which means Girls Ko Satao Tax questions the 12% GST on sanitary napkins. Through her video she voices her opinion and asked the GST Council, chaired by Finance Minister Arun Jaitley, to reconsider rates fixed for sanitary napkins.

    She says,
    I don’t know about acche din but humari life mein har mahine paanch not-so-acche-din toh hote hi hain (I don’t know about good days, but in our lives, we have at least five mandatory not-so-good days).
    and adds even though different brands of sanitary napkins exist in the market neither of them come tax-free.

    The move was a regressive step in the discourse on menstrual health, which was a painstaking process and 12% GST on napkins takes a toll on the health of large percentage of rural women, who have no access to sanitary napkins.

    One in four girls drop out of school when they start menstruating — girls miss as much as 20 per cent of the school year due to menstruation. It ought to be obvious that pads, an aid to menstrual hygiene, cannot fall within “luxury goods”, and should be exempt from taxes, in principle and practicality.

    The reality of a menstruating body is decidedly un-sexy, un-holy and uninteresting in this heterosexual male fantasy of the ideal Indian woman. The imposition of GST on pads is incompatible with Article 15(1) of the Constitution as it is per se discriminatory against women. The levy of GST on sanitary napkins tells us that there can be no presumptions as to the recognition of equality of persons, disadvantage, and the importance of women’s work in this country.

    Across the country, this decision taken by GST council is not being viewed positively. This is a clear case of discrimination against women, depriving them of the basic rights to use quality napkins for a biological process like menstruation.

    Let’s pretend that most little girls in villages do not miss five days of school monthly, or that 23 percent drop out altogether when they reach menarche because they have very poor means of maintaining hygiene during menstruation.

    Let’s pretend that menstruation is a woman’s burden, and absolve ourselves of all responsibilities as a government of providing a respectable life to all its citizens.

    For when she actually bleeds in this country, let’s scramble into denial about this excruciatingly beautiful phenomenon that is the cornerstone of humanity itself. Let’s pretend it does not exist. Let’s pretend that 88 percent of the girls in India do not use unsanitary cloth, dry leaves, newspapers, sand, and plastic during menstruation.


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