GST Updates – Dec 23, 2021

• Exhaustive Analysis of Important GST Amendments Applicable From 01.01.2022
• Amendments proposed in Section 129 & 130 of CGST Act, 2017 notified w.e.f. 01.01.2022
• GST: Notified clarification w.r.t recovery of self-assessed tax w.e.f. 01.01.2022
• Govt Notifies amendments proposed in Section 74, 107, 151, 152 & 168 of CGST Act, 2017 w.e.f. 01.01.2022
• GST ITC available when reflected in GSTR 2A/2B w.e.f. January 01, 2022
• GST leviable on services provided by Club or Association to its members retrospectively w.e.f. July 01, 2017
• Aadhaar authentication is compulsory under GST w.e.f. 01.01.2022
• GST: Provisional Attachment of Property/ Bank Account w.e.f. 01.01.2022
• Filing GSTR 9/9C- Dec 2021: Critical Issues for Preparing for Scrutiny
• Analysis of GST on Hybrid Annuity Model
• Is it possible to have GST without ITC (Input Tax Credit)?
• Quandary of Anticipatory Bail Under Gst Laws
• Summary of GST Notifications No. 38 & 39/2021-Central Tax dated 21.12.2021
• GST: Govt notifies sections 108, 109 & 113 to 122 of Finance Act, 2021 wef 01.01.2022
• Mandatory Aadhar authentication for GST Refund & Revocation application
• Provisions levying interest under GST Act are incomplete & ineffective

Source Taxguru

• If Assessee has to pay Service Tax even after introduction of GST, their Right to avail ITC cannot be denied: CESTAT
• ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: AAR

Source Taxscan

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