Minutes of the 45th Meeting of the GST Council

Date Issued: 17 September 2021
State: Central
Source: GST Council
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Summary

This document records the minutes of the 45th meeting of the GST Council held in Lucknow on 17 September 2021. It lists agenda items covering confirmation and ratification of earlier Council actions, several Law Committee recommendations on GST rules, refunds, ITC, e-invoicing, and related clarifications, and notes Council decisions on those items. The excerpt also describes preliminary remarks by the Chairperson and Secretary and the start of discussion on agenda item 1 and agenda item 2.