Changes in GST Effective from January 1, 2022

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  • 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.

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