Changes in gst law effective from january 1st 2022
Category:
GST Updates
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Date: Dec 27, 2021
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Blocking of GSTR-1 for non-filing of GSTR 3B:- GSTR-1 return filing facility will be blocked on failing of submitting GSTR 3B for two previous periods. GST Provision related to Input Tax Credit to the recipient:- The provisions of Section 16 of the CGST Act has been amended wherein clause 16(2) (aa) inserted. As per this provision, the details of the purchase invoice or debit note referred to in clause (a) should be furnished by the supplier in the statement of outward supplies (i.e. GSTR...
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