Standardisation Testing and Quality Certification Directorate

माल और सेवा कर परिषद Goods & Se₹vices Tax Council

STC

Who we are

 The Goods and Services Tax Council (GSTC) Secretariat was set up on 12th September, 2016 with its office in New Delhi. The Secretariat is entrusted with the work of organizing meetings of the GST Council including the drawing up of the agenda notes and preparing the minutes of the GST Council meetings, following up the implementation of the decisions of the GST Council, examining various representations relating to GST Laws/Rules/Rates etc. The Secretariat also organizes the National Co-ordination Meetings of senior officials of the Centre and State Tax departments.  The work dealt by the Secretariat includes: -

  1. Processing of representations received from the trade and Ministries: The representations received from stakeholders are processed for necessary action by appropriate authority for early redressal of genuine concerns of the taxpayers.

 

  1. GST Implementation Committee (GIC):The GST Council has delegated powers to the GIC to decide on issues of urgent and procedural nature in the interregnum of two GST Council meetings. Such decisions are then brought in the next meeting of the GST Council for information.

 

  1. IT Grievance Redressal Committee (ITGRC):The IT Grievance Redressal Committee was set up in 2018 to address the grievances of taxpayers due to technical glitches on GST portal. The GST Council has delegated powers to the ITGRC to approve and recommend to the GSTN the steps to be taken to redress the grievance and procedure to be followed for implementation of the decision. The Council Secretariat provides secretarial assistance to the ITGRC including conduct of its meetings and drawing up the minutes of the same.

 

  1. Formation of Group of Ministers (GoMs): A Group of Ministers is formed by the Council look into complex issues pertaining to various sectors in GST. So far 19 GoMs have been constituted out of which 6 are active now.

In addition, the Joint Secretaries of the Council Secretariat are members of the Law Committee which deals with issues pertaining to GST law and rules and proposes amendments in law to remove difficulties faced in the interpretation of law and also proposes circulars to clarify legal matters. They are also members of the Fitment Committee which deals with issues pertaining to GST Rates, exemptions and clarifications required to resolve the issues pertaining to classification or rates.  The recommendations of Law and Fitment Committees are placed before GST Council for its recommendation.

The NAA is the statutory mechanism under GST law to check unfair profiteering activities by registered suppliers under GST law. The NAA furnishes a performance report to the Secretariat for each quarter for tabling it before the GST Council.  With effect from 1.12.2022, the Competition Commission of India has been entrusted with the Anti-profiteering work.