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Centre to put a five-pronged ease-of-doing-business plan to the GST Council
खबर में क्यों?
Which Article creates the GST Council? The 279A answer behind the ease-of-business push
GST Council meets on 8 October to consider five focus areas including faceless assessment.
Why it matters: factual, Prelims-type
What you need to know
2 मिनट
The Centre will propose a five-pronged reform plan at the GST Council meeting on 8 October.
Faceless assessment for GST payers, beginning with assessees under central tax formations, is among the measures under consideration, and the Council is also expected to look at a single registered address for small e-commerce sellers.
The GST Council is a constitutional body under Article 279A, chaired by the Union Finance Minister.
स्रोत: Topper IAS editorial (PIB / The Hindu / Indian Express)
मुख्य तथ्य
Remember these
- GST Council meets on 8 October to consider a five-pronged ease-of-doing-business plan
- Faceless assessment for GST payers is proposed, beginning with assessees under central tax formations
- A single registered address for small e-commerce sellers is also expected to be examined
- The GST Council is a constitutional body under Article 279A, chaired by the Union Finance Minister
- Article 279A was inserted by the 101st Constitutional Amendment Act, 2016
प्रीलिम्स · मेन्स
How the exam will ask it
प्रीलिम्स
- The GST Council is a constitutional body established under Article 279A and chaired by the Union Finance Minister.
- Article 246A empowers Parliament and State legislatures to make laws on Goods and Services Tax.
- Article 269A provides for levy and collection of GST on inter-State supply.
- Faceless assessment reduces direct interaction between the taxpayer and the tax official.
मेन्स
GS3 Economy (Taxation) with GS2 federalism links. The GST Council under Article 279A is the forum of cooperative federalism where the Centre and States decide GST reforms; faceless assessment and a single registered address for small e-commerce sellers aim to cut compliance burden and discretion. The implication is lower compliance costs and fewer disputes, and the way forward is consensus with States, robust IT systems and grievance redressal.
Quick recall
Answer before you reveal
The GST Council, which decides rates and reforms under the Goods and Services Tax, is a constitutional body established under which constitutional provision?
- Article 246A
- Article 269A
- Article 279A
- Article 280
उत्तर देखें
उत्तर: C — Correct: Article 279A — Article 279A, inserted by the 101st Amendment, provides for the GST Council chaired by the Union Finance Minister. • Article 246A — wrong: Article 246A gives Parliament and State legislatures power to make laws on GST, but does not create the Council. • Article 269A — wrong: Article 269A deals with levy and collection of GST on inter-State supply, not with the Council. • Article 280 — wrong: Article 280 provides for the Finance Commission, a different constitutional body.
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