Other measures pertaining to law and procedures:
1. Alignment of provisions of the CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of the Appointment of President and Member of the proposed GST Appellate Tribunals:
The Council has recommended amendments in section 110 of the CGST Act, 2017 to provide that:
an advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;
the minimum age for eligibility for appointment as President and Member to be 50 years;
President and Members shall have tenure up to a maximum age of 70 years and 67 years respectively.
2. Law amendment with respect to ISD as recommended by the GST Council in its 50th meeting:
GST Council in its 50th meeting had recommended that ISD (Input Service Distributor) procedure as laid down in Section 20 of the CGST Act, 2017 may be made mandatory prospectively for distribution of ITC in respect of input services procured by Head Office (HO) from a third party but attributable to both HO and Branch Office (BO) or exclusively to one or more BOs. The Council has now recommended amendments in Section 2(61) and section 20 of CGST Act, 2017 as well amendment in rule 39 of CGST Rules, 2017 in respect of the same.
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