This document is the 120th volume of the ICMAI Tax Bulletin, published in September 2022. It covers a range of tax-related topics including recent changes in Form GSTR-3B, assessment under GST, and various direct and indirect tax notifications and circulars. It also features tax judgements and compliance calendars. This bulletin is an essential resource for tax professionals, members of ICMAI, and anyone needing to stay updated on Indian tax laws and regulations.