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GST - New Era in 2022

1. Changes On E-Commerce Operators Zomato, Swiggy. 2. Recovery of Self-assessment tax without Opportunity of Difference between GSTR-1 and GSTR-3B. 3. ITC available only When Supplier files his GSTR-1 and makes payment. 4. Blocking of GSTR-1 for non-filing of GSTR 3B. 5. Mandatory Aadhaar authentication for GST Revocation & Refund application. 6. Commissioner empowered to attach provisionally, any property, including bank account. 7. Amendments in Sec. 129 & 130 of CGST Act, 2017. 8. No appeal to be filed against section 129(3) order, unless a sum equal to 25% of the penalty is paid. 9. Changes in GST rate on footwear from 5% to 12%. 10. GST rate on Works Contract Services for specified Contracts to Government Authority and Government Entity. 11. GST on services provided by Club or Association to its members retrospectively w.e.f. July 01 2017.