GST Updates – Jan 4, 2022

• GSTR-1 cannot be filed, if previous period GSTR-3B not filed
• GST on disputed property in charge of court receiver – Word ‘Supply’ interpreted by Bombay High court
• 18% GST payable on body building & mounting of body on chassis of Tippers, Tankers, Trucks & Trailers
• Recipient of services cannot apply for advance ruling under GST: AAAR Uttar Pradesh
• GST –The Year Gone By And Changes W.E.F. 01.01.2022
• GST New Era in 2022: Important Changes effective 1st Jan, 2022
• In re Adani Wilmar Limited (GST AAR Madhya Pradesh)
• ‘Renting/Leasing of immovable property’─Reimbursement of electricity expenses are Part of Taxable Value
• Consumer Welfare Fund made available to Board under Rule 97(7A) of CGST Rules, 2017
• Reporting of supplies by E-commerce Operator in GSTR-3B
• Important changes in GST Regime with effect from 1st January 2022
• Memorandum against allowing credit in GSTR 3B only as appears in GSTR 2B
• Rule-59(6)- Not filed GSTR-3B – Not allowed to file GSTR-1
• Points wise Summary of GST Changes Notified w.e.f 1st January 2022
• Education Cess, SHE Cess and KKC cannot be transited to GST
• To avoid litigations in GST – File GSTR-1 in time
• GST Rate on works contract services w.e.f 01.01.2022
• GST Compliance calendar (Due Dates) for January 2022

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