GST Council Meeting 2025 What to Expect
The upcoming GST Council Meeting 2025 is expected to be a high-stakes discussion on rate rationalisation, compliance relief, and pending tribunal setups. With businesses looking for clarity and relief, here’s a breakdown of what could be on the table in the next meet.
Why the 2025 GST Council Meeting Matters
The GST Council is India’s apex decision-making body under Article 279A of the Constitution. Its recommendations impact over 1.4 crore taxpayers.
Key reasons this meeting is crucial:
- Several GST Amnesty schemes are nearing deadline
- Restaurant services and online gaming face tax confusion
- States demand clarity on GST compensation beyond June 2026
- Industry expects simplified compliance and reduced litigation
Likely Agenda for the GST Council Meeting
1. GST Amnesty Scheme Extension or Expansion
- Relief under Section 128A (non-filers for FY 2017–18 to 2019–20) ends on 31 July 2025
- Industry associations are urging for:
- Extension till 31 October 2025
- Inclusion of GSTR-9C and TRAN-1/2 issues
- CBIC may provide feedback based on revenue collections post-April 2025
2. Tribunal Functioning & Jurisdiction Clarity
- The GST Appellate Tribunal (GSTAT) is yet to be operationalised
- States await clarification on benches, procedures, and limitations
- Legal experts want rules aligned with CGST Sections 109–113 and recent GSTAT (Procedure) Rules, 2025
3. Rate Rationalisation for Essential Goods
- Rate cuts on health insurance (18% to 12%) and medical devices may be proposed
- Revenue-neutrality being reviewed post record ₹1.92 lakh crore GST collection in April 2025
4. Tax Clarity for Online Gaming & Casinos
- Ongoing Supreme Court case on Rule 31A and retrospective GST
- Council may discuss prospective relief or implementation mechanisms
5. Input Tax Credit (ITC) Rules Simplification
- Expected clarification on Rule 37A (reversal of ITC if supplier defaults)
- Industry wants monthly rather than quarterly reconciliation to ease working capital burden
Expert View: What Tax Professionals Expect
CA Rajat Khurana, GST advisor:
“With litigation rising on ITC mismatches and procedural defaults, we expect the Council to simplify return formats and offer a dispute resolution mechanism. An updated amnesty could significantly reduce pending cases.”
Latest Data: GST Collection Trends
| Month | GST Collection (₹ Crore) | YoY Growth |
|---|---|---|
| April 2025 | 1,92,293 | +12.4% |
| March 2025 | 1,78,318 | +11.7% |
Source: PIB Press Release
High revenue gives the Council flexibility to offer rate cuts or amnesty without hurting fiscal balance.
What Taxpayers Should Do Now
- File pending GSTR-4, GSTR-9, GSTR-10 returns under Section 128A amnesty before 31 July 2025
- Track Council announcements via gstcouncil.gov.in
- Consult a tax expert for ITC reconciliation under Rule 37A
- Prepare for potential changes in rates for insurance, online services
FAQs
Q1. Will the GST Amnesty Scheme be extended beyond July 2025?
Possibly. Industry has requested this, and the Council may decide based on compliance response in June–July.
Q2. What’s the latest on GST Tribunal functioning?
As of June 2025, GSTAT has not begun operations. Council may approve key appointments and bench structures.
Q3. Will there be rate cuts in the next GST Council meet?
Health insurance and diagnostic devices are being considered for rate relief based on recent discussions.
Summary
The GST Council Meeting 2025 may bring updates on amnesty schemes, GSTAT operations, and rate cuts on essentials. Taxpayers should act before the July 31 deadline under Section 128A and prepare for compliance rule changes.