GST Articles

Summary of GST changes w.e.f. 1st January 2022

Posted by Praveen Sharma 06 January 2022 9830 Views

GST regime will see a host of tax rate and procedural changes coming into effect from January 1, 2022. In this regard, some of the important changes have been mentioned for your reference.

Important Updates and Due Date Compliances under GST for January 2022

Posted by Tarun Kr. Gupta 06 January 2022 9854 Views

Please find below the important clarifications/ amendments issued by the Government on GST in December 2021 along with compliance timelines in January 2022

Changes in E-way bill from 1st January 2022

Posted by Vaibhav Singh 05 January 2022 98069 Views

I have compiled this article to discuss a critical radical change that is happening in the E-waybill GST Regulatory Framework.

Important GST updates applicable w.e.f 1st January 2022

Posted by CA DIVYADARSHI KUMAR 05 January 2022 6822 Views

The article covers the important GST updates applicable w.e.f 1st January 2022

Deferred the decision to change the rates in textiles from 5% to 12% w.e.f. January 01, 2022

Posted by Bimal Jain 04 January 2022 3249 Views

The GST Council had taken a laudable decision to defer hike in GST rate on textiles from 5% to 12% w.e.f January 1, 2022 as it will give much-needed impetus and support to textile sector

Blocking of filing of GSTR 1 if GSTR 3B is pending

Posted by Rohit Kumar Singh 04 January 2022 6261 Views

GSTN portal has implemented Rule-59(6) of the CGST Rules, 2017 with immediate effect. As per Notification No. 35/2021 - Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended.

Important changes in GST w.e.f 1st January 2022

Posted by Rohit Kumar Singh 04 January 2022 15519 Views

Central Government has brought into effect the provisions of Finance Act, 2021 effective from 1st January, 2022. In the Budget of 2021-22, changes in Finance Bill,2021 were proposed to make changes in CGST Act, 2017.

File GSTR-1 in time to avoid litigations in GST

Posted by CA Umesh Sharma 03 January 2022 10226 Views

If supplier does not file GSTR-1 timely and correct it can affect the business relationship adversely and the recipient can also recover interest from supplier as recipient cannot claim ITC of the same.

Certain changes in the Concessional Rate Notification on specified handicraft items from January 01, 2022 to align it with HS 2022

Posted by Bimal Jain 31 December 2021 7522 Views

The CBIC vide Notification No. 20/2021- Central Tax (Rate) dated December 28, 2021 has amended relevant entries of the Concessional Rate Notification w.e.f. January 1, 2022

Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022

Posted by Bimal Jain 31 December 2021 6038 Views

The CBIC vide Notification No. 18/2021-Central Tax (Rate) dated December 28, 2021 has issued amendments in the Goods Rate Notification w.e.f. January 1, 2022