The Central Board of Indirect Taxes and Customs (CBIC) has notified various changes in GST Law effective from January 1st, 2022. Here are the top 10 changes you need to know.
- New GST Burden On E-Commerce Operators Zomato, Swiggy, Ola, Uber
- Correction in Inverted Duty structure in Footwear and Textiles sector
- Blocking of GSTR-1 for non filing of GSTR 3B
- Rules related to Mandatory Aadhaar authentication for GST Refund & Revocation application
- GST Provision related to communication of Details of invoice or debit note to the recipient
- Self-assessed tax shall include the tax payable in respect of details of outward supplies
- Commissioner empowered to attach provisionally, any property, including bank account
- No appeal to be filed against section 129(3) order, unless a sum equal to 25% of the penalty is paid
- Commissioner’s Power to call for information
- Proper officer detaining or seizing goods or conveyance to issue notice within 7 days of such detention or seizure
Source Taxscan
