56th GST Council Meeting: What to Expect from the Upcoming Meet?
This meeting could significantly impact GST compliance, amnesty scheme timelines, and rate clarifications—especially after recent CBIC circulars created confusion.
Let’s break down what Indian taxpayers, consultants, and small businesses should expect.
Key Topics Likely to be Discussed
1. GST Amnesty Scheme 2025 – Extension or Final Call?
The deadline under Section 128A of the CGST Act for filing GSTR-10, GSTR-4, and revocation applications is 30th June 2025. However, many associations have requested a further extension.
Expectations:
- Likely discussion on extending the deadline to 31st July 2025 or beyond
📜 Legal Reference: Notification No. 04/2025–CT dated 05.01.2025 and relevant press releases
2. GST Appellate Tribunal (GSTAT) Rollout Status
After notifying the GSTAT Procedure Rules, 2024, there’s demand to accelerate the appointment of members and launch of regional benches.
Watch for:
- Timeline for filing appeals under Section 112 of the CGST Act
- Update on e-filing portal integration with GSTAT
- Clarity on certified copy timelines (conflicting views exist under Rule 142(1A))
📘 Expert Tip: Taxpayers awaiting appeal rights may want to preserve limitation period through protective writs.
3. GST Rate Revisions – Will There Be Any?
The industry is keenly awaiting rate rationalisation, especially on:
| Sector | Current Issue | What May Change |
|---|---|---|
| Fertilizers | Inverted duty issue | Possible correction |
| Online Gaming | 28% on full stake challenged in SC | No rollback likely yet |
| Restaurant services in hotels | Confusion post ₹7,500/day limit rule | May issue a clarification |
👁️🗨️ View our explainer on GST for Restaurants in Hotels
4. Clarification on Mining Royalty & GST
Despite the Supreme Court’s M/s M.A.D.A. case on mining royalty not being a tax, taxpayers wrongly linked it to GST refunds.
Expected outcome:
- GST Council may issue a clarificatory note separating this SC ruling from GST liabilities
🔗 Case Law: M/s M.P. Mineral Development Corporation Ltd. v. State of Madhya Pradesh, SC Civil Appeal No. 6510 of 2021
Legal Framework: GST Council & Its Powers
The GST Council is constituted under Article 279A of the Constitution, empowered to:
- Recommend tax rates
- Decide exemptions
- Approve changes to GST laws and rules
- Launch amnesty or compliance drives
Efiletax Expert View
“With multiple compliance deadlines coinciding—GSTR amnesty, Form DRC-01C, and transition to GSTAT—the 56th Council meeting needs to bring clarity and practical relief for small taxpayers.”
— CA Sneha R., Indirect Tax Expert at Efiletax
Summary
The 56th GST Council meeting is expected to focus on amnesty scheme extensions, GSTAT implementation, rate rationalisations, and clarifications on mining royalty and restaurant services. Taxpayers should prepare for procedural clarity and final compliance calls by end-June 2025.
Frequently Asked Questions (FAQs)
When is the 56th GST Council meeting expected?
Likely in the last week of June or early July 2025, as per internal sources.
Will the amnesty scheme under Section 128A be extended?
A short extension is possible, depending on state finance ministers’ consensus.
Can I still file GSTR-10 under amnesty if payment is delayed?
Legal experts suggest interest may still apply; Council may issue clarification on this.
Will GST rates change after the 56th meeting?
Only sector-specific clarifications are likely.
Final Thoughts
The 56th GST Council meeting will be pivotal for Indian businesses waiting on compliance relief and procedural clarity. If you’re unsure about how these updates affect your GST filings or want help filing under the amnesty window, Efiletax is here to support you.