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Many Important Changes in GST has been introduced with effective from 1st January 2022. vide Notification No. 14/2021-Central Tax) & Notification No. 15/2021-Central Tax dated 18th November 2021.
Provisions as Proposed in Section 108 | 109 | 113 to 122 of Finance Act, 2021 Including Scope of supply, Eligibility of ITC , Provisional Attachment , E-way Bill (Penalty and Confiscation), Appeals, Powers to Call for Information
Bar on Filing of GSTR -1 if GSTR 3B not filled ♦ Aadhaar Authentication for Refund and Revocation of Cancellation of Registration
Clarification regarding supply of ‘Restaurant Service’ through E-Commerce Operators
Decisions regarding Change of GST Rate on Textiles and Related products.
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