What’s Delaying the Next GST Council Meeting?
The next GST Council meeting is expected only after the monsoon session of Parliament in 2024. The reason? Several crucial reports from Groups of Ministers (GoMs) are still pending — including those on GST tribunals, online gaming tax issues, and tax slab rationalisation.
This delay could affect key decisions on compliance, legal reforms, and industry-specific clarifications.
Why the Delay in GST Council Meeting?
According to senior government officials, the Council — chaired by the Union Finance Minister and comprising state ministers — is waiting for:
- Final report on GST Appellate Tribunal (GSTAT) procedures
- Revised GoM note on online gaming taxation (post SC judgment)
- Recommendations on tax rate rationalisation (to curb slab distortions)
- Review of revenue compensation shortfall faced by some states
Since these GoMs haven’t submitted final reports, convening the Council would serve little purpose at this point.
Key GST Issues Awaiting Council Discussion
Let’s break down the pending GST Council agenda:
| Issue | Status | Impact Area |
|---|---|---|
| GST Appellate Tribunal Rules | Draft notified, GoM report pending | Taxpayer litigation & appeals |
| Online Gaming Tax Clarification | Awaiting legal review post SC verdict | ₹1,200+ crore show-cause notices |
| Rate Rationalisation | Slab restructuring incomplete | FMCG, services, MSMEs |
| Input Tax Credit (ITC) rules | Amendments proposed | Real estate, exporters |
| GST on petroleum | Still under discussion | Logistics, aviation |
Legal Angle: Why GoM Reports Matter
Each GoM (Group of Ministers) is set up under Rule 6(2) of the GST Council Rules of Procedure, and their recommendations hold significant weight.
For instance:
- GSTAT GoM is crucial for activating Section 109–113 of the CGST Act, which deals with the structure, benches, and appeals timeline.
- The Gaming GoM, post the Gameskraft Supreme Court decision, will guide retrospective tax enforcement.
- The Rate Rationalisation GoM, headed by Karnataka, is expected to suggest merging 12% and 18% slabs.
These aren’t just policy preferences — they have direct legal consequences for taxpayers and businesses.
Expert View: What Should Taxpayers Do Now?
CA Raghav Gupta, indirect tax consultant, says:
“This delay gives time to prepare documentation, respond to SCNs, and keep an eye on retrospective changes — especially in online gaming, GSTAT appeals, and ITC rule changes.”
What Can Taxpayers Expect Next?
If the Council meets after the monsoon session (likely in August or September 2024), we may see:
- Final GSTAT procedural rules with e-filing and bench allocation clarity
- Clear distinction between games of skill and chance for online platforms
- Push toward three-rate GST structure (5%, 12–15%, 28%)
- Changes in ITC reversal rules for real estate and construction
What Should You Do?
While policy decisions are on hold, compliance isn’t. Here’s what you should do now:
- Track CBIC notifications on GSTAT appeal filing
- Prepare for potential online gaming GST demands
- Watch for input credit restrictions in upcoming circulars
- Use the delay to file pending GST returns under amnesty schemes
FAQs
Q1. Why is the GST Council not meeting now?
Because critical GoM reports are pending, the Council is waiting for complete data before policy decisions.
Q2. Will there be GST on online games again?
Yes. 28% GST applies from Oct 1, 2023, but past periods are under legal dispute, pending GoM clarification.
Q3. When will the GST Appellate Tribunal start functioning?
Only after the Council finalises procedural rules. Draft rules were notified in March 2025.
Q4. Is there any change in GST rates coming soon?
Possibly, but only after the rate rationalisation GoM submits its report and the Council approves it.
Summary
The next GST Council meeting may take place only after the monsoon session as key GoM reports on GST tribunals, gaming tax, and rate rationalisation are still pending.