नया साल 2022 ला रहा है GST के 14 बदलाव Effective from 1 jan 2022, All changes in one video

नया साल 2022 ला रहा है GST के 14 बदलाव Effective from 1 jan 2022, All changes in one video Change in GST Act 2017, Effective From 1st January 2022 1. Change in GST Rate on Textile, Footwear etc. from 5% to 12% (Notification No. 14/2021 & 15/2021 Central Tax Rate dated 18/11/2021); 2. Change in GST Rate on Job work Services w.r.t. printing or dyeing of textile and textile products falling under chapter heading 50 to 63 taxable 5% to 12% to RP and 18% to URP (Notification no. 15/2021 Central Tax Rate dated 18/11/2021); 3. Composite supply of work contract services to Governmental Authority or Government Entity Taxable from 12% to 18% ( Notification No. 15/2021 Central Tax Rate dated 18/11/2021); 4. Pure labour services to Governmental Authority or Government Entity Taxable from 0% to 18% (Notification No. 15/2021 Central Tax Rate dated 18/11/2021); 5. Food Delivery apps like Zomato & Swigg and cloud kitchens brought within the restaurant services liable to pay @5% with no ITC (Notification No. 17/2021 Central Tax Rate dated 18/11/2021); 6. GST leviable on services provided by Club or Association to its members retrospectively w.e.f. 1st July, 2017 (Notification No 39/2021 Central Tax dated 21/12/2021 by inserting new section 7(1)(aa) of CGST Act. 2017 by Section 109 of Finance Act. 2021); 7. GST ITC available to Recipient only when supplier pay and file GSTR-1, which matches with GSTR-2B (Notification No 39/2021 Central Tax dated 21/12/2021 by inserting new section 16(2)(aa) of CGST Act. 2017 by Section 108 of Finance Act. 2021 and Notification no. 40/2021 Central Tax dated 28/12/2021); 8. Registered persons can’t file GSTR-1 if not furnished GSTR-3B for the preceding month (Amendment made in Rule 59(6) of CGST Act by Notification No 35/2021 Central Tax dated 24/09/201); 9. Recovery of self-assessed tax without SCN if there is difference between GSTR-1 and GSTR-3B (Notification No 39/2021 Central Tax dated 21/12/2021 by amendment made in section 75 of CGST Act. 2017 by Section 114 of Finance Act. 2021); 10. Aadhaar authentication is compulsory under GST for filling refund claim and application for revocation of cancellation of registration ( By Notification No 38/2021 Central Tax dated 21/12/2021 amendment made in rule 2(2),(3),(6) and (7) CGST Act. 2017); 11. Minimum pre-deposit of 25% for filling appeal against e-way bills violations (Notification No 39/2021 Central Tax dated 21/12/2021 by amendment made in section 107 of CGST Act. 2017 by Section 116 of Finance Act. 2021); 12. Commissioner can pass order for provisional attachment of property or bank account of taxable or any person to protect of government revenues (Notification No 39/ 2021 Central Tax dated 21/12/2021 by amendment made in section 83 of CGST Act. 2017 by Section 115 of Finance Act. 2021); 13. GST department can collect data from any person under GST(Notification No 39/2021 Central Tax dated 21/12/2021 by amendment made in section 151 of CGST Act. 2017 by Section 119 of Finance Act. 2021); 14. Increase in penalty in case detention, seizure and release of goods and conveyances in transit under section 129 and confiscation of goods or conveyances and levy of penalty u/s 130 (Notification No 39/2021 Central Tax dated 21/12/2021 by amendment made in section 129 & 130 of CGST Act. 2017 by Section 117 & 118 of Finance Act. 2021); Know The Tax Contact: [email protected], +91 9416692584 By CA Karam Bir Lathwal Please Click here for download of our presentation https://drive.google.com/file/d/1BL1a... Click here for view video for Change in condition for ITC under GST from 01 01 2022, ITC लेने के बदले नियम    • Change in condition for ITC under GST from...   Click here for view video for Change in Footwear/Taxtile Industries GST Rates 5% to 12% w.e.f 01.01.2022    • Change in  Footwear/Taxtile Industries GST...   Click here for view video for Change in GST Rate in composit services to Govermental Authorty or Goverment Entity w.e.f. 01.01.2022    • Change in GST Rates from 01.01.2022 GOVERN...   Click here for view video for Change in Restaurant Services w.e.f. 01.01.2022    • Change in GST Rates from 01.01.2022 GOVERN...   Click here for view for video for Registration of Cheritable Trust under Income Tax Act. 1961    • Re Registration of Charitable Trust   📢 Do like, share and subscribe to our YouTube Channel for regular updates in GST. 👉 Follow us on our social media for more updates: 🔹 Facebook   / cakarambirlathwal   🔹 Twitter https://twitter.com/karambirlathwa1?s=08 #KNOWTHETAX