GST Articles

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

Posted by Bimal Jain 31 December 2021 3403 Views

The CBIC vide Notification No. 19/2021-Central Tax (Rate) dated December 28, 2021 has amended relevant entries of the Goods Exemption Notification w.e.f. January 1, 2022

Changes in Compensation Cess Rate Notification w.r.t. supply of certain goods from January 01, 2022 to align it with HS 2022

Posted by Bimal Jain 30 December 2021 3077 Views

The CBIC vide Notification No. 2/2021-Compensation Cess (Rate) dated December 28, 2021 has amended the relevant entries of the Compensation Cess Rate Notification w.e.f. January 1, 2022

Attention: Restrictions on availment of ITC as per GSTR-2A from 1st January 2022

Posted by CA Umesh Sharma 27 December 2021 13068 Views

What is the new amendment that has been notified by the CBIC in respect of claim of ITC which will be applicable from 1st Jan 2022?

GST return legal changes and precautions from January 2022

Posted by Vivek Jalan 27 December 2021 17785 Views

In this article we will discuss the said two amendments and how the taxpayers shall prepare for the changes from the coming return filing for the period Dec'2021.

Recent alarming changes in GST

Posted by Vaibhav Singh 27 December 2021 14416 Views

The central government has decided to introduce some amendments to the existing Goods and Services Tax (GST) regime to prevent fraudulent activities related to billing and recovery. The new rules will come into effect from January 1, 2022.

Exhaustive Analysis of Important GST Amendments Applicable From 1st January 2022

Posted by CA Aakarsh Jain 24 December 2021 10995 Views

Important amendments related to GST have been made vide the Finance Act, 2021 but the same were not notified at the time of receiving the presidential assent. Said amendments are contained from Sec. 108 to Sec. 123 of the said Act

Clarification w.r.t recovery of self-assessed tax w.e.f. January 01, 2022

Posted by Bimal Jain 23 December 2021 7217 Views

The Hon’ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to recovery of self-assessed tax

Amendments proposed in Section 74, 107, 151, 152 and 168 of the CGST Act, 2017 w.e.f. January 01, 2022

Posted by Bimal Jain 23 December 2021 4616 Views

The Hon’ble Finance Minister, in Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.

Amendments proposed in Section 129 and 130 of the CGST Act, 2017 notified w.e.f. January 01, 2022

Posted by Bimal Jain 23 December 2021 5472 Views

The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to amendments in Section 129 and 130 of the CGST Act.

GST ITC available when reflected in GSTR 2A/ 2B w.e.f. January 01, 2022

Posted by Bimal Jain 23 December 2021 9888 Views

The Hon'ble Finance Minister, in Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") to insert a new condition for availment of Input Tax Credit ("ITC") under the GST.