FAST READ
- The Centre announced a 12-state GST Standing Committee on 13 October 2026, with Karnataka, Maharashtra, Uttar Pradesh, Gujarat and Tamil Nadu as permanent members.
- B2C e-invoicing may begin from 1 April.
- India has about 1.7 crore GST taxpayers.
WHY IN NEWS
The GST regime is managed by cooperative federalism through the GST Council. A smaller standing committee of states is meant to speed up technical and compliance decisions, while B2C e-invoicing would extend digital tracking from business transactions to sales to consumers.
TOP DATA & FACTS
- Committee size: 12 states, announced on 13 October 2026.
- Permanent members: Karnataka, Maharashtra, Uttar Pradesh, Gujarat and Tamil Nadu.
- B2C e-invoicing may begin on 1 April.
- Taxpayer base: about 1.7 crore registered GST taxpayers.
- The GST Council is a constitutional body under Article 279A, created by the 101st Constitutional Amendment Act, 2016.
- The Council is chaired by the Union Finance Minister and includes State finance ministers.
PRELIMS
- Article 279A provides for the GST Council to recommend on rates, exemptions, thresholds and dispute settlement.
- E-invoicing means that invoices are authenticated electronically on a common portal, generating a unique invoice reference number.
- B2C stands for business to consumer, while B2B is business to business.
- GST is a destination-based tax on supply of goods and services, with CGST, SGST, IGST and UTGST components.
QUICK REVISION
12-state GST Standing Committee with five permanent states; B2C e-invoicing possible from 1 April; 1.7 crore taxpayers. Link to Article 279A, cooperative federalism, compliance technology and the debate on equal representation of States.
PROBABLE OBJECTIVE QUESTION
With reference to the GST Council in India, consider the following statements:
- It is a constitutional body established under Article 279A.
- It is chaired by the Union Finance Minister.
- Only the Centre has voting power in the Council. Which of the statements given above are correct?
(a) 1 and 2 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3
Answer: (a) Explanation: The GST Council is a constitutional body under Article 279A and is chaired by the Union Finance Minister. States hold two-thirds of the voting weight, so statement 3 is incorrect.