23rd gst council meeting held on 10th November at Guwahati, Assam

With the series of GST Meetings, the 23rd GST Council Meeting held in Guwahati, Assam. The abstract of the meeting is as below:
1: All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5 percent GST without ITC. Food parcels (or takeaways) will also attract 5 percent GST without ITC.
2: Restaurants in hotel premises having room tariff of less than Rs 7500 per unit per day will GST of 5 percent  without ITC.
3: Restaurants in hotel premises having room tariff of Rs 7500 and above per unit per day (even for a single room) will attract GST of 18 percent with full ITC. Outdoor catering will continue to be at 18 percent with full ITC.
4: The rate of GST on job work services in relation to manufacture of those handicraft goods in respect of which the casual taxable person has been exempted from obtaining registration, shall be reduced to 5 percent with full ITC.
5: GST on Services by way of admission to "protected monuments" will be exempted.
6: All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.
7: Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:
a) For the period July - September, the due date will be 31st . December . 2017.
b) For the period October - December, the due date will be 15th . Februrary . 2017.
c) For the period January - March, the due date will be 30th . March . 2017.
8: Taxpayers with annual aggregate turnover more than Rs. 1.5 croreneed to file GSTR-1 on monthly basis as per following frequency:
a) For the Month/Period July - October , the due date will be 31st . December . 2017.
b) For the month of November, the due date will be 10th . January . 2018.
c) For the month of December, the due date will be 10th . Februrary . 2018.
d) For the month of January, the due date will be 10th . March . 2018.
e) For the month of February, the due date will be 10th . April . 2018.
f) For the month of March , the due date will be 10th . May . 2018.
 9: The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entireperiod without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.
10:  A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017.Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.
11:  For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayerwhose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day eachunder CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day eachunder CGST & SGST Acts).
12: Further, to know about the recommendations for changes in GST/IGST  Rate and clarifications in respect of GST Rate on certain goods as per the discussions by the GST Council in the 23rd GST Council meeting, please follow the link stated below:
http://www.cbec.gov.in/resources//htdocs-cbec/gst/Changes-in-GST-IGST-10-11-2017.pdf