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June 2024 aur 53rd GST Council Meeting (jo 22 June 2024 ko hui thi) ke baad implement hue sabhi prominent aur important GST changes ki complete summary niche di gayi hai:
1. Statutory Interest Relief (Section 128A)
Waiver of Interest & Penalties: Section 73 ke under A.Y. 2017-18, 2018-19, aur 2019-20 ke purane demand notices ke liye interest aur penalty ko waive karne ki Recommendation di gayi, conditional to full payment of tax dues by 31st March 2025.
2. Input Tax Credit (ITC) Rules Relaxation
Extension of ITC Deadline (Section 16(4)): Financial Years 2017-18, 2018-19, 2019-20, aur 2020-21 ke liye ITC claim karne ki time limit ko retrospective effect se 30th November 2021 tak consider karne ka clarification diya gaya.
Biometric Aadhaar Authentication: Fake invoicing aur dummy GST registrations par lagam lagane ke liye pan-India level par Biometric-based Aadhaar Authentication ko phase-wise roll out karne ka decision liya gaya.
3. Form GSTR-1A Introduced
Correction in GSTR-1: Taxpayers ko GSTR-3B file karne se pehle GSTR-1 me chhoot gaye ya galat hue invoice details ko amend/add karne ke liye ek naya optional form GSTR-1A introduce kiya gaya.
4. Appeals & Monetary Threshold Limits
Reduced Pre-deposit for Appeals: Appellate Authority ke samne appeal file karne ke liye pre-deposit limit ko reduce karke GST compliance cost kam ki gayi.
Monetary Limits for Tax Appeals: Departmental litigation ko reduce karne ke liye GST Appellate Tribunal (GSTAT) ke liye ₹20 Lakh, High Court ke liye ₹1 Crore, aur Supreme Court ke liye ₹2 Crore ki monetary limits fixed ki gayi.
5. Exemption on Financial & Platform Services
Exemption on Indian Railways Services: Common man services jaise platform tickets, retiring rooms, waiting rooms, aur cloakroom facilities ko GST se exempt kar diya gaya.
Hostel Accommodation Exemption: Non-educational institution hostels aur PG accommodations ke liye ₹20,000 per person/month tak ke charges ko (minimum 90 days stay requirement ke saath) GST exempt kiya gaya.
6. E-Way Bill & Compliance Threshold
E-Way Bill Exemption for Invoice Value Adjustment: E-way bill generation rules aur threshold limits ko streamline kiya gaya taaki small traders aur MSMEs ke liye compliance load kam ho sake.