GST to be More Vigilant from 1st January 2022


The Central Board of Indirect Taxes and Customs (CBIC) has notified various changes in GST Law applicable from 1st January, 2022. Here are the major changes one must has to know.

1.New GST Burden On E-Commerce Operators.

From 1st January, 2022 the e-commerce operators will be liable to pay 5% or 18% tax (as the case may be) on services provided through them namely transport of passengers, by any type of motor vehicles restaurant services or restaurant services provided, with some exceptions.

2.Blocking of GSTR-1 for non-filing of GSTR 3B

From 1st January 2022 onward the GSTR-1 return filing facility will be blocked if you have not submitted the return in FORM GSTR-3B for the previous two return periods.

3.Mandatory Aadhaar authentication for Refund & Revocation

CBIC has notified that Rules related to Mandatory Aadhaar authentication for GST Refund and Revocation application are to be effective from 1 January 2022.

4. Surprise visit by GST officals:

From 1st January, 2022, the CBIC will send its recovery officials to business premises to collect GST without notice, in case the tax liability shown in the requisite form is less than the invoices, mentioned in the outward supply form.


Knowledge Source

Date for Furnishing GST Annual Returns Extended till 28th February 2022

Leave a Reply

Your email address will not be published. Required fields are marked *