- GST ITC available to recipient only when supplier pay and file GSTR 1, Which matches with GSTR 2A/2B.
- Registered person can’t file GSTR-1 if not furnished GSTR-3B for the preceding month.
- Recovery of self-assessment tax without SCN if there is difference between GSTR1 and GSTR3B.
- Commissioner can pass order for provisional attachment of property/bank account of taxable or any person to protect Govt. revenues.
- Minimum pre-deposit of 25% for filing appeal against e-way bills violations.
- GST leviable on services provided by club or association to its members retrospectively w.e.f. July 01, 2017.
- Food delivery apps like Zomato & Swingy, Cloud kitchens brought within the restaurant services, liable to pay GST @5% with no ITC.
- Job work services w.r.t dyeing or printing of textile and textile products falling under chapter 50 to 63 taxable @ 12% to registered persons and @ 18% to unregistered persons.
- Composite supply of works contract services to Governmental authority or Government entity taxable @18%.
- Aadhar authentication is compulsory under GST for filing refund claim and application for revocation of cancellation of registration.
- GST department can collect data from any person under GST and amendments proposed in section 129 and 130 of the CGST Act, 2017.
Disclaimer
Update is for information purpose. Before taking any action based on this information discuss with consultant first. Firm doesn’t accept any liability arising from this in any aspect.