The 45th GST Council meeting was held on 17 September 2021, primarily to consider the extension of relief in GST rates especially medical goods, rationalization of GST rates, clarifications etc. The highlights of the same are mentioned below:

•         Recommended to extend the concessional GST rate on COVID-19 treatment drugs till 31 December 2021

•         Recommended change in GST rate for certain goods and services

•         E-Commerce operator shall be liable to pay GST on certain services provided through them w.e.f. 1 January 2022

•         Interest to be charged at 18% on “ITC availed and utilised”

•         Aadhar authentication of registration to be made mandatory for refund claim.

•         Late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in next open return in FORM GSTR-3B
 

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