Summary of GST Council recommendations in 48th Meeting:

GST Registration related:

1. At the time of GST registration now OTP will be sent on mobile no & email id registered with the PAN so that no one can get GST Registration without the knowledge of the PAN Holder.

2. GSTN is trying to implement bio-metric-based aadhar authentication & physical verification at the time of registration so that no fake and fraudulent registrations can be taken. Proposal to conduct a pilot in the State of Gujarat.


GST Returns related:

3. Now the Returns (GSTR 1,3B,9,9C,4, etc) can only be filed at a maximum of 3 years after the Due date. Earlier there is no limit for filing returns, as we know If returns are not filed for 6 months then registration will get suspended but still returns can be filed. But now insertion of restriction in time limit.




4. GSTR-1 FORM will be amended & new tables to be inserted for reporting details of supplies made through ECOs, covered under section 52 and section 9(5).


New GST Forms Related :

5. New form DRC-01B & Rule 88c to be inserted, this will be an intimation form for the Differences in GSTR-1 & GSTR-3B for the tax period if the difference exceeds a specific amount/ percentage limit, so taxpayers have to pay the amount or explain the differences.

If not paid or not explained then the next period GSTR-1 will be restricted & can’t be filed.
this form will be system generated so no involvement of any officer for tax difference payment.


E-invoice Related :

6. Circular will be issued for clarification on the applicability of e-invoices from 1st Jan 2023.


Definition changes related :

7. Definition of NTOR & OIDAR will be changed to reduce interpretation issues and litigation.


Verification of ITC by department Related :

8. For FY 17-18 & 18-19, a Circular will be issued for clarification about what procedure is followed by department / Officers for verification of ITC in GSTR-3B vis a vis Available in GSTR-2A.



POS Related:

9. For Goods transportation services, a Circulation will be issued for clarifying the Place of Supply & ITC Availability & commission of Section 12(8).


TDS-TCS Diductors Related :

10. facilities will be provided for the cancelation of registration on their request


Read More: Major changes Applicable in GST from 18-07-22


Demand related:

11. Circular will be issued for clarification of the re-determination of demand in section 75(2).


For taxpayers Whose IBC Proceedings have finalized Related :

12. Circular to be issued for clarifying the issue of treatment of statutory dues under GST & GST DRC-25 also to be amended.

All Recommendations will be effective from the date when the notification/circulars will be issued.