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(b) ceiling to be fixed for the value of the export supply for the
purpose of calculation of refund on zero rated supplies;
(c) to allow for refund to be sanctioned in both cash and credit
in case of excess payment of tax;
(d) to provide for recovery of refund on export of goods where
export proceeds are not realized within the time prescribed
under FEMA; and
(e) to operationalize Aadhaar authentication for new taxpayers.
8. Certain amendments to be carried out in the GST laws.
Note : The recommendations of the GST Council have been presented in this release in
simple language for information of all stakeholders. The same would be given effect
through relevant Circulars/Notifications or amendment in GST laws which alone shall
have the force of law.
[Based on Press Information Bureau, New Delhi, dated 14-3-2020]

GST IT Roadmap — Recommendations of GST Council

The 39th GST Council met under the Chairmanship of Union Finance &
Corporate Affairs Minister Smt. Nirmala Sitharaman at New Delhi on 14-3-2020.
The meeting was also attended by Union Minister of State for Finance & Corpo-
rate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and
senior officers of the Ministry of Finance.
In the GST Council meeting, Shri Nandan Nilekani, on behalf of Infosys,
made a presentation addressing the system related issues that are being faced by
the taxpayers in the GST system. He first gave the summary of the recently ob-
served IT issues and the way forward to resolve them.
He suggested that in order to smoothen the rollout of the new return sys-
tem, and to ensure a better uptake of the new return, the transition to the new
return system may be made in an incremental manner. He suggested that the
process may be initiated by addressing the compliance related issues first so that
the problem of tax evasion and gaming of the system due to non-linking of
FORM GSTR-1 and FORM GSTR-3B is addressed immediately. The journey
could start with linking of the details of the statement of outward supplies in
FORM GSTR-1 to the liability in FORM GSTR-3B. This would be followed by
the linking of the Input Tax Credit in FORM GSTR-3B to the details of the sup-
plies reflected in the FORM GSTR-2A. In order to tackle evasion and preventing
the gaming of the system, implementation of Aadhaar authentication and spike
rules would also be initiated.
He informed the Council that to augment the capacity of the IT system to
concurrently handle 3 lakh taxpayers from the present level of 1.5 lakh taxpayers,
hardware procurement process has been initiated which is slightly impacted by
the Covid-19 pandemic.
The GST Council further made the following suggestions after due discussions -
(a) Shri Nandan Nilekani would attend the next 3 meetings of the GST
Council and update the Council of the status of implementation of
the decisions taken by the Council and assist the Council in taking
appropriate decisions on technology related issues,
GST LAW TIMES  26th March 2020  143