{"id":13939,"date":"2020-10-10T15:13:57","date_gmt":"2020-10-10T09:43:57","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=13939"},"modified":"2020-10-17T17:54:20","modified_gmt":"2020-10-17T12:24:20","slug":"outcomes-of-the-42nd-gst-council-meeting","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/","title":{"rendered":"Outcomes of the 42nd GST Council Meeting"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The <em>42<sup>nd<\/sup> GST Council Meeting<\/em> was held on <em>05.10.2020<\/em> in <em>New Delhi<\/em>. The meeting was chaired by our <strong><em>Union Finance Minister<\/em><\/strong>, <strong><em>Ms. Nirmala Sitharaman<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Nirmala_Sitharaman\"><strong><em>[1]<\/em><\/strong><\/a><\/sup>. Further, the meeting was attended by <em>Mr Anurag Thakur<\/em>, <em><strong>Minister<\/strong><\/em><strong> of State for Finance and Corporate Affairs<\/strong>.<\/p>\n\n\n\n<p>Apart from this, the <em>Finance Minister of States<\/em> and <em>Union Territories<\/em>, together with the <em>Senior Officials <\/em>of both the Finance Ministry and States and UTs attended the meeting as well.<\/p>\n\n\n\n<p>Further, it shall be relevant to state that it was <em>an 8 hour long meeting<\/em>, however, the council <em>failed to reach a consensus<\/em> on the subject of \u201c<em>Borrowing to Make up for the Compensation Cess Shortfall<\/em>\u201d. As a result, the <em>GST Council<\/em> will <em>meet again<\/em> on <em>12.10.2020<\/em> to determine the <em>Compensation Issue for States<\/em>.<\/p>\n\n\n\n<p>In this blog, we will discuss the <em>Outcomes of the 42<sup>nd<\/sup> GST Council Meeting<\/em>.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a8bcc829f2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a8bcc829f2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Outcomes_of_42nd_GST_Council_Meeting\" title=\"Outcomes of 42nd GST Council Meeting\">Outcomes of 42nd GST Council Meeting<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Levy_of_Compensation_Cess_to_be_Extended_Further_for_5_Years\" title=\"Levy of Compensation Cess to be Extended Further for 5 Years\">Levy of Compensation Cess to be Extended Further for 5 Years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Central_Government_to_Release_Compensation_to_States\" title=\"Central Government to Release Compensation to States\">Central Government to Release Compensation to States<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Compliance_Related_Measures\" title=\"Compliance Related Measures\">Compliance Related Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Reducing_Burden_of_Small_Taxpayers_under_42nd_GST_Council_Meeting\" title=\"Reducing Burden of Small Taxpayers under 42nd GST Council Meeting\">Reducing Burden of Small Taxpayers under 42nd GST Council Meeting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Revising_the_Requirement_to_specify_SAC_HSN_on_Tax_Invoices\" title=\"Revising the Requirement to specify SAC\/ HSN on Tax Invoices\">Revising the Requirement to specify SAC\/ HSN on Tax Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Amendment_to_GST_Rules\" title=\"Amendment to GST Rules\">Amendment to GST Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Refund_Related\" title=\"Refund Related\">Refund Related<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Exemption_for_Launching_of_Satellites\" title=\"Exemption for Launching of Satellites\">Exemption for Launching of Satellites<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/learning\/outcomes-of-the-42nd-gst-council-meeting\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Outcomes_of_42nd_GST_Council_Meeting\"><\/span>Outcomes of 42<sup>nd<\/sup> GST Council Meeting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Outcomes-of-42nd-GST-Council-Meeting-heading.png\" alt=\"Outcomes 42nd GST Council Meeting\" class=\"wp-image-13940\" width=\"503\" height=\"437\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Outcomes-of-42nd-GST-Council-Meeting-heading.png 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Outcomes-of-42nd-GST-Council-Meeting-heading-300x261.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/Outcomes-of-42nd-GST-Council-Meeting-heading-768x667.png 768w\" sizes=\"(max-width: 503px) 100vw, 503px\" \/><\/figure><\/div>\n\n\n\n<p>The\n<strong><em>Outcomes\nof 42<sup>nd<\/sup> GST Council Meeting<\/em><\/strong> are as follows:<\/p>\n\n\n\n<ol><li>Levy of\nCompensation Cess to be Extended for Further 5 Years;<\/li><li>Central\nGovernment to Release Compensation to States;<\/li><li>Compliance\nRelated Measures;<\/li><li>Reducing Burden\nof Small Taxpayers;<\/li><li>Revising the\nRequirement to specify SAC\/ HSN on Tax Invoices;<\/li><li>Amendment to GST\nRules;<\/li><li>Refund Related;<\/li><li>Exemption for\nLaunching of Satellites;<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Levy_of_Compensation_Cess_to_be_Extended_Further_for_5_Years\"><\/span>Levy of Compensation Cess to be Extended Further for 5 Years<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Compensation Cess of the Goods and Service Tax has been extended further for a period of <em>5 years<\/em>, i.e., <em>beyond June 2022<\/em>. Further, the reason for the same is to <em>fulfil the Revenue Gap<\/em>. <\/p>\n\n\n\n<p>However, it shall be relevant to state that during the implementation of <strong><em><a href=\"https:\/\/swaritadvisors.com\/gst-registration\"><span style=\"text-decoration: underline\">GST Registration<\/span><\/a><\/em><\/strong><em> in July 2017<\/em>, the <em>compensation cess<\/em> was <em>already levied for 5 years<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Central_Government_to_Release_Compensation_to_States\"><\/span>Central Government to Release Compensation to States<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the <em>42<sup>nd<\/sup> GST Council Meeting<\/em>, the Central Government had decided to <em>Release of Compensation Cess<\/em> worth <em>Rs 20000 crores<\/em> for the States. Further, the <em>main aim <\/em>behind the same is to meet up the loss of revenue incurred during the <em>Financial Year 2020-2021<\/em>.<\/p>\n\n\n\n<p>Also, the Central Government has decided to <em>further grant Rs 25000 crore<\/em> by the end of <em>next week<\/em> towards the <em>IGST Act 2017<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Related_Measures\"><\/span>Compliance Related Measures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>With an aim to further improve the \u201c<em>Ease of Doing Business<\/em>\u201d and enhance the <em>Compliance Experience<\/em>, the GST Council in its <em>42<sup>nd<\/sup> Meeting<\/em> had approved a \u201c<em>Future Roadmap for GST Return Filing<\/em>\u201d.<\/p>\n\n\n\n<p>Further, the <em>main aim<\/em> of this <em>approved framework<\/em> is to <em>simplify the process of Return Filing<\/em> and to <em>further reduce the compliance burden<\/em> on taxpayers in this regard. However, the same will be done in the manner given below:<\/p>\n\n\n\n<ol><li>With effect from <em>01.01.2021<\/em>, the due dates of furnishing quarterly <em>Form GSTR 1<\/em> by the taxpayers to be <em>amended to 13<sup>th<\/sup> of the month succeeding the quarter<\/em>;<\/li><li><em>Auto-generation of liability<\/em> in <em>Form GSTR 1<\/em>, with effect from 01.01.2021;<\/li><li>There will be <em>Auto-generation of ITC <\/em>(Input Tax Credit) from the <em>suppliers<\/em> of <em>Form GSTR 1<\/em> by the <em>newly developed mechanism<\/em> in <em>Form GSTR 2B<\/em>. &nbsp;Further, the same will be from <em>01.01.2021<\/em> for the <em>monthly filers<\/em> and <em>01.04.2021<\/em> for <em>quarterly filers<\/em>;<\/li><li>In order to confirm <em>auto generation of ITC<\/em> and <em>liability<\/em> in <em>Form GSTR 3B<\/em> as mentioned above, <em>Form GSTR 1<\/em> would be compulsorily required to be filed <em>prior to<\/em> <em>Form GSTR 3B<\/em> with effect from <em>01.04.2021<\/em>;<\/li><li>The prevailing <em>Form GSTR 1<\/em> and<em> 3B<\/em> return filing mechanism to be <em>extended further <\/em>till <em>31.03.2021<\/em>. Further, an amendment will be made in the <em>GST laws<\/em> to make the <em>Form GSTR 1<\/em> and <em>GSTR 3B return filing mechanism<\/em> as the <em>default mechanism<\/em> for return filing.<\/li><\/ol>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important\"><a href=\"https:\/\/swaritadvisors.com\/learning\/expectations-and-outcomes-of-41st-gst-council-meeting\/\">Expectations and Outcomes of 41st GST Council Meeting<\/a><\/mark><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reducing_Burden_of_Small_Taxpayers_under_42nd_GST_Council_Meeting\"><\/span>Reducing Burden of Small Taxpayers under 42nd GST Council Meeting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>With effect from <em>01.01.2021<\/em>, the small taxpayers who are having an <em>annual turnover<\/em> up to <em>Rs 5 crores<\/em><strong><em> <\/em><\/strong>have been allowed to <strong><em><span style=\"text-decoration: underline\"><a href=\"https:\/\/swaritadvisors.com\/gst-return-filing\">file GST Returns<\/a><\/span><\/em><\/strong> on a <em>Quarterly basis<\/em> with <em>Monthly payments<\/em>.<\/p>\n\n\n\n<p>Further, such small taxpayers, for the first two months of the quarter, have a <em>choice to pay 35%<\/em> of the <em>Net Tax Liability<\/em> of the <em>last quarter<\/em> with an <em>auto-generated Challan<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Revising_the_Requirement_to_specify_SAC_HSN_on_Tax_Invoices\"><\/span>Revising the Requirement to specify SAC\/ HSN on Tax Invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>As per <em>Rule 46(g)<\/em> of the <em>CGST Rules<\/em>, there will be a need to <em>mention HSN and SAC<\/em> on the <em>Tax Invoice<\/em>.<\/p>\n\n\n\n<p>Further, the table given below will elucidate the <em>current requirement<\/em> of <em>HSN and SAC on the tax invoice, together with the comparison with the expected change suggested<\/em> by the <em>GST Council<\/em>.<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n<tr><td colspan=\"2\">Current\n  Position<\/td><td>Suggested<\/td><td colspan=\"4\"><\/td><td><\/td>\n  <\/td><\/tr><tr><td>\n  <strong>Aggregate\n  Turnover<\/strong>\n  <\/td><td>\n  <strong>Digits<\/strong>\n  <\/td><td>\n  <strong>Aggregate\n  Turnover<\/strong>\n  <\/td><td>\n  <strong>Digits<\/strong>\n  <\/td><\/tr><tr><td>\n  Up to Rs 1.5 crores\n  <\/td><td>\n  Not required\n  <\/td><td>\n  Up to Rs 5 crores\n  <\/td><td>\n  4 Digits (for B2B\n  (Business to Business) transactions)\n  <\/td><\/tr><tr><td>\n  More than Rs 1.5 crore but up to Rs 5 crores\n  <\/td><td>\n  2 Digits\n  <\/td><td>\n  Above Rs 5<br>\n  crores\n  <\/td><td>\n  6 Digits\n  <\/td><\/tr><tr><td>\n  More Than Rs 5 crores\n  <\/td><td>\n  4 Digits\n  <\/td><td>\n  Imports and Exports of Goods\n  <\/td><td>\n  8 Digits\n  <\/td><\/tr><tr><td>\n  Import Exports of Goods\n  <\/td><td>\n  8 digits\n  <\/td><td>\n  Government notified supplies\n  <\/td><td>\n  8 digits\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n&nbsp;\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_to_GST_Rules\"><\/span>Amendment to GST Rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The <em>GST Council<\/em> has <em>recommended various amendments<\/em> in the&nbsp;CGST Rules&nbsp;and GST Forms. Further, the same includes <em>furnishing of Nil GST Form CMP 08<\/em> through SMS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Refund_Related\"><\/span>Refund Related<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>It was decided that from now onwards, the Refund will be paid\/disbursed in a validated bank account which is <em>linked with the&nbsp;PAN<\/em>&nbsp;(Permanent Account Number) and <em>Aadhaar<\/em> of the registrant.<\/p>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/10\/PIB1661827.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">PIB1661827<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_for_Launching_of_Satellites\"><\/span>Exemption for Launching of Satellites<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In order to encourage the <em>domestic launching of satellites<\/em> specifically by the <em>young start-ups<\/em>, the <em>satellites launch services provided by the ISRO<\/em> (Indian Space Research Organisation), <em>Antrix Corporation Ltd<\/em>, and <em>NSIL<\/em> to be <em>exempted<\/em>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In our opinion, it seems that regardless of the <em>heavy deficit in the GST collections<\/em> due to the <em>COVID- 19 epidemic<\/em>, the GST Council will not be increasing the \u201c<em>Rate of Compensation Cess<\/em>\u201d. However, it has been determined to extend the levy of \u201c<em>Compensation Cess<\/em>\u201d beyond the <em>transition period of 5 years<\/em>, which will expire in <em>June 2022<\/em>.<\/p>\n\n\n\n<p>Further, the familiarity achieved by the businesses with the prevailing return filing mechanism, i.e., <em>Form GSTR 1 and GSTR 3B<\/em> over the <em>last 3 years<\/em>, the decision to carry on with them is a welcome move. Also, this decision will <em>avert avoidable disruptions<\/em> that would have been happened while transferring to a <em>new return filing system<\/em>. <\/p>\n\n\n\n<p>However, it shall be relevant to state that with the introduction of <em>Form GSTR 2B <\/em>and its connection with <em>Form GSTR 3B<\/em>, it will be interesting to notice whether the GST Council eventually decides to <em>curb the ITC eligibility <\/em>of businesses to tax invoices appearing in Form GSTR 2B.<\/p>\n\n\n\n<p>Also, with the decision to specify <em>HSN <\/em>(Harmonized System Nomenclature) and <em>SAC<\/em> (Services Accounting Code) in the Tax Invoice, the businesses need to <em>revisit their ERP<\/em> (Enterprise Resource Planning) mechanism to make sure that their accounting and billing systems are fully equipped to disclose and record the HSN code of their <em>Outward supplies at 8 digits level<\/em>.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important\"><a href=\"https:\/\/swaritadvisors.com\/learning\/key-highlights-of-39th-gst-council-meeting\/\">Key Highlights of 39th GST Council Meeting<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 42nd GST Council Meeting was held on 05.10.2020 in New Delhi. The meeting was chaired by our Union Finance Minister, Ms. Nirmala Sitharaman[1]. Further, the meeting was attended by Mr Anurag Thakur, Minister of State for Finance and Corporate Affairs. Apart from this, the Finance Minister of States and Union Territories, together with the [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":13941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,1],"tags":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13939"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=13939"}],"version-history":[{"count":39,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13939\/revisions"}],"predecessor-version":[{"id":14391,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/13939\/revisions\/14391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/13941"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=13939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=13939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=13939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}