26-10 인도 GST Council의 절차 개편 논의
작성자의 핵심 판단
이번 결정은 소기업의 GST 신고·환급 부담을 낮추는 절차 개편으로 제시됐지만, 선택형 제도의 상세 설계는 아직 다음 Council 회의의 결정 대상이다.
근거 보기 3
- 원문 구간 1
[외부 원문 1] [URL] https://www.livemint.com/news/india/gst-council-approves-optional-quarterly-tax-payment-scheme-for-small-businesses-11791482817472.html [제목] GST Council approves concept note for optional quarterly tax payment for small businesses | Today News The GST Council has approved a concept note for an optional compliance scheme aimed at small businesses with an annual turnover of up to ₹5 crore that supply exclusively to consumers, Union Finance Minister Nirmala Sitharaman said on Thursday.Under the proposed scheme, eligible businesses would be required to file only one annual return while making tax payments on a quarterly basis.The detailed framework of the proposed scheme will be placed before the GST Council for consideration at its next meeting, Sitharaman said.In a post on X, Sitharaman said: “Today, we have distributed a concept note on an optional scheme for businesses with a turnover of up to ₹5 crore, supplying only to consumers. So, this will entail filing only one annual return with quarterly tax payments. The detailed framework will come for a decision before the next Council meeting.”57th GST Counc
- 원문 구간 2
il meeting: Major GST process changes approvedThe decisions were taken at the 57th GST Council meeting, where the Centre and states approved a series of changes aimed at simplifying GST administration and reducing compliance burdens.Among the key decisions, the Council approved measures to remove GST officers' power to arrest taxpayers in cases covered by the reform, raise the threshold for criminal prosecution to ₹5 crore and speed up the processing of most GST refunds.The Council also approved measures to simplify GST registration for small suppliers seeking to sell through e-commerce platforms. The reforms include an easier procedure for making amendments to GST registration details and a reduction in penalties.GST refund process to become fasterThe Council has approved changes aimed at reducing the time taken to process GST refund applications.Under the revised process, the acknowledgement period will be reduced from 15 days to 10 days, Sitharaman said.If neither an acknowledgement nor a deficiency memo is issued within 10 days, the refund claim will be treated as acknowledged."Based on risk assessment, it is expected
- 원문 구간 3
that the system will sanction 90 per cent of all the claims within 3 working days of acknowledgement," Sitharaman added.The government expects the new framework to enable faster refunds, with most eligible claims targeted for processing within three days under the broader reform package.Committee to examine protection for genuine buyersThe GST Council has also decided to set up a Committee of Officers to examine the transition towards invoice matching for input tax credit claims.The committee, which is expected to submit its report within three months, will examine how genuine buyers can be protected when they possess a valid invoice, have received the goods and have made full payment to their suppliers.The move is aimed at addressing concerns faced by businesses that have complied with their obligations but could potentially face difficulties because of issues on the supplier's side. [외부 원문 2] [URL] https://www.livemint.com/news/india/gst-council-approves-optional-quarterly-tax-payment-scheme-for-small-businesses-11791482817472.html [제목] GST Council approves concept note for optional quarterly tax payment for small businesses | Today News
이 자료에서 다룬 사실
- GST Council은 소비자에게만 공급하는 연 매출 5크로르 루피 이하 소기업을 위한 선택형 제도의 개념안을 승인했다. 대상 사업자는 연간 신고 1회와 분기별 납부를 하게 되며, 세부 체계는 다음 회의에서 결정될 예정이다.
- Council은 GST 행정 단순화 방안으로 일부 사건의 체포 권한 삭제, 형사기소 기준 5크로르 루피 상향, 환급 처리 절차 단축, 전자상거래 소규모 판매자의 등록 간소화도 승인했다.
근거 보기 5
- 원문 구간 1
[외부 원문 1] [URL] https://www.livemint.com/news/india/gst-council-approves-optional-quarterly-tax-payment-scheme-for-small-businesses-11791482817472.html [제목] GST Council approves concept note for optional quarterly tax payment for small businesses | Today News The GST Council has approved a concept note for an optional compliance scheme aimed at small businesses with an annual turnover of up to ₹5 crore that supply exclusively to consumers, Union Finance Minister Nirmala Sitharaman said on Thursday.Under the proposed scheme, eligible businesses would be required to file only one annual return while making tax payments on a quarterly basis.The detailed framework of the proposed scheme will be placed before the GST Council for consideration at its next meeting, Sitharaman said.In a post on X, Sitharaman said: “Today, we have distributed a concept note on an optional scheme for businesses with a turnover of up to ₹5 crore, supplying only to consumers. So, this will entail filing only one annual return with quarterly tax payments. The detailed framework will come for a decision before the next Council meeting.”57th GST Counc
- 원문 구간 2
il meeting: Major GST process changes approvedThe decisions were taken at the 57th GST Council meeting, where the Centre and states approved a series of changes aimed at simplifying GST administration and reducing compliance burdens.Among the key decisions, the Council approved measures to remove GST officers' power to arrest taxpayers in cases covered by the reform, raise the threshold for criminal prosecution to ₹5 crore and speed up the processing of most GST refunds.The Council also approved measures to simplify GST registration for small suppliers seeking to sell through e-commerce platforms. The reforms include an easier procedure for making amendments to GST registration details and a reduction in penalties.GST refund process to become fasterThe Council has approved changes aimed at reducing the time taken to process GST refund applications.Under the revised process, the acknowledgement period will be reduced from 15 days to 10 days, Sitharaman said.If neither an acknowledgement nor a deficiency memo is issued within 10 days, the refund claim will be treated as acknowledged."Based on risk assessment, it is expected
- 원문 구간 3
that the system will sanction 90 per cent of all the claims within 3 working days of acknowledgement," Sitharaman added.The government expects the new framework to enable faster refunds, with most eligible claims targeted for processing within three days under the broader reform package.Committee to examine protection for genuine buyersThe GST Council has also decided to set up a Committee of Officers to examine the transition towards invoice matching for input tax credit claims.The committee, which is expected to submit its report within three months, will examine how genuine buyers can be protected when they possess a valid invoice, have received the goods and have made full payment to their suppliers.The move is aimed at addressing concerns faced by businesses that have complied with their obligations but could potentially face difficulties because of issues on the supplier's side. [외부 원문 2] [URL] https://www.livemint.com/news/india/gst-council-approves-optional-quarterly-tax-payment-scheme-for-small-businesses-11791482817472.html [제목] GST Council approves concept note for optional quarterly tax payment for small businesses | Today News
- 원문 구간 4
The GST Council has approved a concept note for an optional compliance scheme aimed at small businesses with an annual turnover of up to ₹5 crore that supply exclusively to consumers, Union Finance Minister Nirmala Sitharaman said on Thursday.Under the proposed scheme, eligible businesses would be required to file only one annual return while making tax payments on a quarterly basis.The detailed framework of the proposed scheme will be placed before the GST Council for consideration at its next meeting, Sitharaman said.In a post on X, Sitharaman said: “Today, we have distributed a concept note on an optional scheme for businesses with a turnover of up to ₹5 crore, supplying only to consumers. So, this will entail filing only one annual return with quarterly tax payments. The detailed framework will come for a decision before the next Council meeting.”57th GST Council meeting: Major GST process changes approvedThe decisions were taken at the 57th GST Council meeting, where the Centre and states approved a series of changes aimed at simplifying GST administration and reducing compliance burdens.Among the key decisions, th
- 원문 구간 5
e Council approved measures to remove GST officers' power to arrest taxpayers in cases covered by the reform, raise the threshold for criminal prosecution to ₹5 crore and speed up the processing of most GST refunds.The Council also approved measures to simplify GST registration for small suppliers seeking to sell through e-commerce platforms. The reforms include an easier procedure for making amendments to GST registration details and a reduction in penalties.GST refund process to become fasterThe Council has approved changes aimed at reducing the time taken to process GST refund applications.Under the revised process, the acknowledgement period will be reduced from 15 days to 10 days, Sitharaman said.If neither an acknowledgement nor a deficiency memo is issued within 10 days, the refund claim will be treated as acknowledged."Based on risk assessment, it is expected that the system will sanction 90 per cent of all the claims within 3 working days of acknowledgement," Sitharaman added.The government expects the new framework to enable faster refunds, with most eligible claims targeted for processing within three days und
그렇게 판단한 이유
연간 신고 횟수를 한 번으로 줄이고 환급 인정·처리 기한을 단축하며 전자상거래 판매자의 등록 절차와 벌금을 완화하는 조치들을 함께 묶어 행정 부담 완화라는 방향을 설명한다.
근거 보기 3
- 원문 구간 1
il meeting: Major GST process changes approvedThe decisions were taken at the 57th GST Council meeting, where the Centre and states approved a series of changes aimed at simplifying GST administration and reducing compliance burdens.Among the key decisions, the Council approved measures to remove GST officers' power to arrest taxpayers in cases covered by the reform, raise the threshold for criminal prosecution to ₹5 crore and speed up the processing of most GST refunds.The Council also approved measures to simplify GST registration for small suppliers seeking to sell through e-commerce platforms. The reforms include an easier procedure for making amendments to GST registration details and a reduction in penalties.GST refund process to become fasterThe Council has approved changes aimed at reducing the time taken to process GST refund applications.Under the revised process, the acknowledgement period will be reduced from 15 days to 10 days, Sitharaman said.If neither an acknowledgement nor a deficiency memo is issued within 10 days, the refund claim will be treated as acknowledged."Based on risk assessment, it is expected
- 원문 구간 2
that the system will sanction 90 per cent of all the claims within 3 working days of acknowledgement," Sitharaman added.The government expects the new framework to enable faster refunds, with most eligible claims targeted for processing within three days under the broader reform package.Committee to examine protection for genuine buyersThe GST Council has also decided to set up a Committee of Officers to examine the transition towards invoice matching for input tax credit claims.The committee, which is expected to submit its report within three months, will examine how genuine buyers can be protected when they possess a valid invoice, have received the goods and have made full payment to their suppliers.The move is aimed at addressing concerns faced by businesses that have complied with their obligations but could potentially face difficulties because of issues on the supplier's side. [외부 원문 2] [URL] https://www.livemint.com/news/india/gst-council-approves-optional-quarterly-tax-payment-scheme-for-small-businesses-11791482817472.html [제목] GST Council approves concept note for optional quarterly tax payment for small businesses | Today News
- 원문 구간 3
The GST Council has approved a concept note for an optional compliance scheme aimed at small businesses with an annual turnover of up to ₹5 crore that supply exclusively to consumers, Union Finance Minister Nirmala Sitharaman said on Thursday.Under the proposed scheme, eligible businesses would be required to file only one annual return while making tax payments on a quarterly basis.The detailed framework of the proposed scheme will be placed before the GST Council for consideration at its next meeting, Sitharaman said.In a post on X, Sitharaman said: “Today, we have distributed a concept note on an optional scheme for businesses with a turnover of up to ₹5 crore, supplying only to consumers. So, this will entail filing only one annual return with quarterly tax payments. The detailed framework will come for a decision before the next Council meeting.”57th GST Council meeting: Major GST process changes approvedThe decisions were taken at the 57th GST Council meeting, where the Centre and states approved a series of changes aimed at simplifying GST administration and reducing compliance burdens.Among the key decisions, th