印度第43届商品及服务税委员会会议重点

新德里：第43届商品及服务税委员会（GST）周五作出了几项重要决定，其中包括免征进口新冠相关物品的关税，以及一项针对中小型纳税人的特赦计划，以减轻其滞纳金负担。

会议通过视频会议举行，由财政部长尼尔马拉·西塔拉曼（Nirmala Sitharaman）主持。GST理事会在相隔将近七个月之后举行了会议。

以下是会议的重点：

* GST理事会决定对从国外运来的新冠救灾物品免征进口税，直至2021年8月31日。

*与新冠相关的救济物品的进口，即使是购买或打算捐赠给政府或任何救济机构（经邦政府推荐），也将免于IGST。

*鉴于感染病例的增加，进口黑真菌的药物，即两性霉素B也被列入了免于IGST的项目清单。

*部长小组将迅速组成，他们将在2021年6月8日之前提交报告；检查是否需要进一步降低关税，并确定豁免的任何新税率。

*为减轻小规模纳税人的负担，建议采用大赦方案，以减少小规模纳税人和中型纳税人应缴纳的滞纳金。

*纳税人现在可以提交未决报税表，并利用这项特赦计划的好处减少滞纳金。

*滞纳金的最高金额也已降低。它将从未来的税收期开始生效。

*年度申报表也得到了简化。理事会建议修订CGST法，以允许对帐单的自我认证，而不是由特许会计师进行认证。

*对于小额纳税人，对于2020-21财年，其营业额少于2千万卢比的企业，纳税申报表仍将是可选的，而只有当年营业额在5千万卢比或以上的纳税人才提供2020-21的对帐报表。

*法律委员会将研究涉及季度申报表和季度付款的问题。该中心尚未制定其工作方式。

* GST委员会认为现在不是修正倒置责任的适当时机，所以这仍然存在

*本中心将采用与去年相同的商品及服务税补偿公式。据粗略估计，印度政府将需要借入1.58万亿卢比，然后交给各邦。

Here are the highlights of the meeting:

* GST Council has decided to exempt import duty on Covid-19 relief items being brought from abroad till August 31, 2021.

* Import of Covid-related relief items, even if purchased or meant for donating to government or to any relief agency upon recommendation of state authority will be exempted from IGST.

* Import of medicine for black fungus, that is Amphotericin B, has also been included list of items exempted from IGST, in view of rising cases of the infection.

* Group of ministers to be formed quickly, who will submit report by June 8, 2021; to examine need for further reductions & decide on any new rates in exemptions.

* To provide relief to small taxpayers, an amnesty scheme has been recommended for reducing late fee payable by small taxpayers and medium-sized taxpayers.

* Taxpayers can now file their pending returns and avail the benefits of this amnesty scheme with reduced late fees.

* Maximum amount of late fee has been also reduced. It will come into effect from future tax periods.

* Annual return filing has also been simplified. The Council has recommended amending the CGST Act to allow for self-certification of reconciliation statements, instead of getting it certified by Chartered Accountants.

* Return filing will continue to be optional for FY 2020-21 for small taxpayers, having a turnover less than Rs 2 crore while reconciliation statements for 2020-21 will be furnished only by those taxpayers whose turnover is Rs 5 crore or more.

* Law Committee will look into issues involving quarterly return filing and quarterly payment. The Centre is yet to work out the modalities for it.

* GST Council felt that this is not the appropriate time for correction in Inversion duty, so this remains where it is

* The Centre will adopt same GST compensation formula as last year. As per rough estimate, government will need to borrow Rs 1.58 lakh crore and pass it on to states.