New Delhi, Dec 8 (IANS) The recommendations of an advisory group on the Goods and Services Tax (GST) have been referred to the Law Review Committee for a final view on the matter, an official said on Friday. The advisory group submitted its recommendations on Tuesday, a Finance Ministry release said here. "The recommendations of the Advisory Group have been referred to the Law Review Committee, consisting of senior officers of the Central and the state governments, which, in turn, will examine these recommendations and take a final view," it said. The next meeting of the Law Review Committee is slated for December 13-14. The Committee and its advisory group were both constituted on November 2, following a decision taken at the 23rd meeting of the GST Council. The advisory group is headed by a retired government official and consists of representatives from Laghu Udyog Bharti, Federation of Indian Export Organisations (FIEO), Confederation of All India Traders (CAIT) as well as private law and tax practitioners. According to CAIT General Secretary and advisory group member, Praveen Khandelwal, the panel has recommended several changes in the GST regime with a view to simplifying procedures and ensuring automatic refund of taxes. Some of the recommendations by the group include automation of refund process, simplification and rationalisation of procedures, allowing revision in returns, and setting up a National Advance Ruling Authority, Khandelwal said.