- GST ITC available to Recipient only when supplier pay and file GSTR 1, which matches with GSTR 2A/2B
- Registered persons can’t file GSTR-1 if not furnished GSTR-3B for the preceding month
- Recovery of self-assessed tax without SCN if there is difference between GSTR 1 and GSTR 3B
- Commissioner can pass order for provisional attachment of property/bank account of taxable or any person to protect Govt, revenues
- Minimum pre-deposit of 25% for filing appeal against e-way bills violations
- GST leviable on services provided by club or association to its members retrospectively w.e.f. July 01, 2017
- Food delivery apps like Zomato & Swiggy, and cloud kitchens brought within the restaurant services, liable to pay GST @5% with no ITC
- Changes in GST rate on textile, footwear, etc. from 5% to 12%
- Job work services w.r.t dyeing or printing of textile and textile products falling under chapter 50 to 63 taxable @12% to registered persons and @18% to unregistered persons
- Composite supply of works contract services to Governmental Authority of Government Entity taxable @ 18%
- Aadhaar authentication is compulsory under GST for filing refund claim and application for revocation of cancellation of registration
- GST Dept can collect data from any person under GST and Amendments proposed in Section 129 and 130 of the CGST Act, 2017.
Changes in GST Effective from January 1, 2022
