This document is the 122nd volume of the ICMAI Tax Bulletin, published in October 2022. It provides comprehensive updates on direct and indirect taxation, including articles on the interplay between GST and the Sale of Goods Act, bookkeeping vs. GSTR-3B, and various notifications and circulars. It also features direct and indirect tax judgments, press releases, and a tax calendar. This bulletin is an essential resource for tax professionals, members of the Institute of Cost Accountants of India, and anyone seeking to stay informed about the latest tax developments.