13th MeetingLandmark — Bills Finalized

13th GST Council Meeting — Legislative Bills Ready for Parliament

Held on March 31, 2017, in New Delhi. The Council finalized all four GST Bills (CGST, IGST, UTGST, Compensation Cess), resolved the dual control issue, confirmed the July 1 rollout date, and approved the anti-profiteering framework.

31 March 2017 New Delhi

13th

Meeting Number

31 Mar 2017

Date

New Delhi

Location

Arun Jaitley

Chairperson

4 Bills

Bills Finalized

1 Jul 2017

Rollout Target

Resolved

Dual Control

Approved

Anti-Profiteering

Key Decisions & Outcomes

CGST, IGST, UTGST & Cess Bills Finalized

Council finalized the remaining legislative drafts: Central GST Bill, Integrated GST Bill, Union Territory GST Bill, and GST (Compensation to States) Bill. These were ready for parliamentary introduction. States would pass mirror SGST Acts in their legislatures.

July 1, 2017 Rollout Confirmed

The Council unanimously confirmed July 1, 2017, as the GST rollout date. All preparatory steps — IT infrastructure, law drafting, rules finalization, and taxpayer migration — were on track. A special midnight session of Parliament was planned for the historic launch.

Cross-Empowerment Framework

Centre and States agreed on cross-empowerment: taxpayers with annual turnover ≤₹1.5 crore would be administered by States (90%) and Centre (10%). Above ₹1.5 crore: 50:50 split. This resolved the contentious dual control issue that had delayed GST for months.

SGST Model Law for States

Approved the model SGST law template for all States and Union Territories to adopt. This ensured uniform GST legislation across India while allowing States to pass their own SGST Acts. States had to pass their laws before July 1 deadline.

Anti-Profiteering Clause Finalized

Finalized the anti-profiteering clause mandating that businesses pass on the benefit of GST rate reductions to consumers through commensurate price reductions. A National Anti-Profiteering Authority (NAA) would be constituted to investigate complaints and order price corrections.

Single Authority for Small Taxpayers

For taxpayers with turnover up to ₹1.5 crore, assessment, audit, and enforcement would be conducted by a single authority (either Centre or State) — reducing compliance burden. No dual scrutiny or parallel proceedings for small businesses.

Frequently Asked Questions

What bills were finalized at the 13th GST Council Meeting?
The 13th meeting finalized four key bills: the Central GST (CGST) Bill, Integrated GST (IGST) Bill, Union Territory GST (UTGST) Bill, and the GST (Compensation to States) Bill. These were the legislative backbone of GST and were recommended for introduction in Parliament.
How was the dual control issue resolved?
The Council agreed on cross-empowerment: taxpayers with turnover ≤₹1.5 crore would be primarily under State administration (90% with States, 10% with Centre). For taxpayers above ₹1.5 crore, jurisdiction would be split 50:50. This compromise ended months of Centre-State deadlock.
What is the anti-profiteering clause in GST?
The anti-profiteering clause (Section 171 of CGST Act) requires businesses to pass on the benefit of tax rate reductions or increased input tax credits to consumers through proportionate price reductions. The National Anti-Profiteering Authority (NAA) was set up to enforce this provision.
Why was July 1, 2017 chosen as the GST launch date?
July 1 was chosen to coincide with the start of a new quarter, allowing businesses a clean transition. It also provided 3 months after the parliamentary session (March-April) for state legislatures to pass SGST Acts. A midnight session of Parliament on June 30 ceremonially launched GST.
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