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23rd gst council meeting held on 10th November at Guwahati, Assam. (Highlights)

Writer's picture: STEPWAY SOLUTIONSSTEPWAY SOLUTIONS

The 23rd GST council meeting has done a lot of changes in compliance and procedure related to composition scheme with tax rate change in slab rates under GST along with return filing procedure.


GST council decides to increase the threshold limit of composition scheme taxpayers which was earlier 1 crore to now 2 crores, means the composition scheme taxpayers are now under 1.5 crore threshold. Also, the service supply exemption is now 5 lakhs per annum. The tax rates for traders and manufactures is now 1 percent on taxable goods leaving restaurant under composition to normal.


The GST council meeting also slashed tax rates on 178 items coming under 28% slab rate which leaves on 50 items under the highest tax rate of 28%. It is speculated that the lowering of taxes may result in revenue loss of around 20,000 crores to the government. The taxpayers whose threshold limit comes at 1.5 or less would file GSTR 1 quarterly as decided by the council.


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Blog source : GST Council official



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