{"id":20554,"date":"2021-12-29T09:38:41","date_gmt":"2021-12-29T04:08:41","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=20554"},"modified":"2022-06-27T16:20:00","modified_gmt":"2022-06-27T10:50:00","slug":"top-changes-in-gst-regulation-effective-from-01-01-2022","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/","title":{"rendered":"Top changes in GST Regulation effective from 01.01.2022"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d6f401723f8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d6f401723f8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#GST_Important_changes_which_is_effective_from_01012022\" title=\"GST\u00a0Important changes which is effective from 01.01.2022\">GST\u00a0Important changes which is effective from 01.01.2022<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#Inverted_Duty_Structure_Correction_in_the_Footwear_and_Textiles_Sector\" title=\"Inverted Duty Structure Correction in the Footwear and Textiles Sector\">Inverted Duty Structure Correction in the Footwear and Textiles Sector<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#No_appeal_can_be_filed_against_a_section_1293_order_Unless_an_amount_equal_to_25_of_the_penalty_is_paid\" title=\"No appeal can be filed against a section 129(3) order Unless an amount equal to 25% of the penalty is paid, \">No appeal can be filed against a section 129(3) order Unless an amount equal to 25% of the penalty is paid, <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#GST_Provision_for_communicating_invoice_or_debit_note_details_to_the_recipient\" title=\"GST Provision for communicating invoice or debit note details to the recipient\">GST Provision for communicating invoice or debit note details to the recipient<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#Aadhaar_authentication_System_required_for_GST_refund_Revocation_requests\" title=\"Aadhaar authentication System required for GST refund &amp; Revocation requests.\">Aadhaar authentication System required for GST refund &amp; Revocation requests.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#When_a_proper_officer_detains_or_seizes_items_or_a_conveyance_he_or_she_must_give_notice_within_seven_days_of_the_detention_or_seizure\" title=\"When a proper officer detains or seizes items or a conveyance, he or she must give notice within seven days of the detention or seizure.\">When a proper officer detains or seizes items or a conveyance, he or she must give notice within seven days of the detention or seizure.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#GSTR-1_will_be_blocked_if_GSTR_3B_is_not_filed\" title=\"GSTR-1 will be blocked if GSTR 3B is not filed.\">GSTR-1 will be blocked if GSTR 3B is not filed.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#GST_Commissioner_empowered_to_attach_provisionally_any_property_of_taxpayer_including_bank_account_related_with_them\" title=\"GST Commissioner empowered to attach provisionally, any property of taxpayer, including bank account related with them. \">GST Commissioner empowered to attach provisionally, any property of taxpayer, including bank account related with them. <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#The_GST_Commissioners_power_to_call_for_information\" title=\"The GST Commissioner&#8217;s power to call for information\">The GST Commissioner&#8217;s power to call for information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#Self-assessed_tax_shall_include_the_tax_payable_in_respect_of_details_of_outward_supplies\" title=\"Self-assessed tax shall include the tax payable in respect of details of outward supplies \">Self-assessed tax shall include the tax payable in respect of details of outward supplies <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#Ola_Swiggy_Uber_Zomato_other_e-commerce_companies_are_now_subject_to_a_new_GST_burden\" title=\"Ola, Swiggy, Uber, Zomato, &amp;\u00a0 other e-commerce companies are now subject to a new GST burden.\">Ola, Swiggy, Uber, Zomato, &amp;\u00a0 other e-commerce companies are now subject to a new GST burden.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#Other_changes_related_to_e-commerce_companies\" title=\"Other changes related to e-commerce companies\">Other changes related to e-commerce companies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/top-changes-in-gst-regulation-effective-from-01-01-2022\/#CBIC_recommended_GST_officials_to_Enforce_new_GST_Updated_rules_in_a_fair_manner\" title=\"CBIC recommended GST officials to Enforce new GST Updated rules in a fair manner:\u00a0\">CBIC recommended GST officials to Enforce new GST Updated rules in a fair manner:\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-20555\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-..jpg\" alt=\"GST-amendment-w.e.f.-1st-January-2022-.\" width=\"1280\" height=\"720\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-..jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-.-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-.-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-.-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-amendment-w.e.f.-1st-January-2022-.-800x450.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_Important_changes_which_is_effective_from_01012022\"><\/span><a href=\"https:\/\/carajput.com\/publications\/gst-changes-w-e-f-01st-january-2022.pdf\"><span style=\"color: #ff0000;\"><strong>GST\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong>Important changes which is <\/strong><strong>effective from 01.01.2022<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/important-change-in-compliances-for-new-gst-registrants-from-1st-jan.html\">CBIC has issued notified various changes in GST regulations which is effective from 01.01.2022.<\/a> You can find below are important top changes update you need to know.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Inverted_Duty_Structure_Correction_in_the_Footwear_and_Textiles_Sector\"><\/span><span style=\"color: #000080;\"><strong>Inverted Duty Structure Correction in the Footwear and Textiles Sector<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>In order to correct the inverted duty structure in the Footwear and Textile Sector, the GST Council decided to introduce GST rate changes starting effective from 01.01.2022.<\/li>\n<li>All footwear, regardless of price, will be subject to a 12 % GST, while all textile products, including readymade clothing, would be subject to a 12 percent GST.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"No_appeal_can_be_filed_against_a_section_1293_order_Unless_an_amount_equal_to_25_of_the_penalty_is_paid\"><\/span><span style=\"color: #000080;\"><strong>No appeal can be filed against a section 129(3) order Unless an amount equal to 25% of the penalty is paid, <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 116 of the Finance Act of 2021 proposes to add a proviso to section 107(6), stating: &#8220;Provided that no appeal shall be brought against an order made under Section 129(3), unless the appellant has paid an amount equal to twenty-five percent of the penalty.&#8221;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Provision_for_communicating_invoice_or_debit_note_details_to_the_recipient\"><\/span><span style=\"color: #000080;\"><strong>GST Provision for communicating invoice or debit note details to the recipient<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 109 of the Finance Act of 2021 proposes to amend section 16 of the CGST Act by inserting the clause &#8220;(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37(a).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Aadhaar_authentication_System_required_for_GST_refund_Revocation_requests\"><\/span><span style=\"color: #000080;\"><strong>Aadhaar authentication System required for GST refund &amp; Revocation requests.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Mandatory-authentication-of-aadhaar.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-21329\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Mandatory-authentication-of-aadhaar-300x168.jpg\" alt=\"Mandatory authentication of aadhaar\" width=\"814\" height=\"456\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Mandatory-authentication-of-aadhaar-300x168.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Mandatory-authentication-of-aadhaar-768x430.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Mandatory-authentication-of-aadhaar.jpg 800w\" sizes=\"(max-width: 814px) 100vw, 814px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>CBIC has announced that mandatory Aadhaar authentication for GST refund and revocation applications will take effect from 01.01.2022.<\/li>\n<li>its is Compulsory Aadhar authentication for claiming GST Refund application &amp; application for GST Registration Revocation application effective from 01.01.2022.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_a_proper_officer_detains_or_seizes_items_or_a_conveyance_he_or_she_must_give_notice_within_seven_days_of_the_detention_or_seizure\"><\/span><span style=\"color: #000080;\"><strong>When a proper officer detains or seizes items or a conveyance, he or she must give notice within seven days of the detention or seizure.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Proper GST official detaining or seizing goods or conveyance shall publish a notice indicating the penalty payable within seven days of such detention or seizure and then pass an order defining the penalty payable within 7 days of the date of delivery of such notice.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-1_will_be_blocked_if_GSTR_3B_is_not_filed\"><\/span><span style=\"color: #000080;\"><strong>GSTR-1 will be blocked if GSTR 3B is not filed.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>If you have not filed a GSTR-1 return in FORM GSTR-3B for the previous two return periods, the GSTR-1 return filing facility will be blocked on January 1, 2022.<\/li>\n<li>In case a taxpayer does not file GSTR-3B for October and November 2021, for example, the GSTR-1 filing facility will be unavailable beginning effective from 01.01.2022.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Commissioner_empowered_to_attach_provisionally_any_property_of_taxpayer_including_bank_account_related_with_them\"><\/span><strong><span style=\"color: #000080;\">GST Commissioner empowered to attach provisionally, any property of taxpayer, including bank account related with them.<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under Section 115 of the Finance Act of 2021 seeks to amend section 83, namely<\/p>\n<p>&#8220;(1) Where, after the initiation of any proceeding under Chapter XII, \u00a0XIV, or Chapter XV, the GST Commissioner is of the opinion that it is required to do so for the purpose of protecting the interest of the Government revenue, he may, by order in writing, attach provisionally any property of taxpayer including bank accounts, belonging to the taxable person.&#8221;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20556\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Important-changes-which-is-effective-from-01.01.2022..jpg\" alt=\"GST\u00a0Important changes which is effective from 01.01.2022\" width=\"886\" height=\"440\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Important-changes-which-is-effective-from-01.01.2022..jpg 318w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Important-changes-which-is-effective-from-01.01.2022.-300x149.jpg 300w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_GST_Commissioners_power_to_call_for_information\"><\/span><span style=\"color: #000080;\"><strong>The GST Commissioner&#8217;s power to call for information<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 119 of the Finance Act of 2021 proposes to replace section 151 with a new section titled<\/li>\n<\/ul>\n<p>&#8220;<strong>Power to call for information&#8221;: <\/strong><\/p>\n<ul>\n<li>GST Commissioner or an officer authorised by him may by order direct any person to furnish information relating to any matter dealt with in connection with this Act within such time in such form, and in such manner as may be specified therein.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Self-assessed_tax_shall_include_the_tax_payable_in_respect_of_details_of_outward_supplies\"><\/span><strong><span style=\"color: #000080;\">Self-assessed tax shall include the tax payable in respect of details of outward supplies<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 114 of the Finance Act of 2021 proposes to add an explanatory note under section 75 stating that &#8220;For the purposes of this subsection, the expression &#8220;self-assessed tax&#8221; shall include tax payable in respect of details of outward supplies furnished under section 37 but not included in the return furnished u\/s 39.&#8221;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ola_Swiggy_Uber_Zomato_other_e-commerce_companies_are_now_subject_to_a_new_GST_burden\"><\/span><span style=\"color: #000080;\"><strong>Ola, Swiggy, Uber, Zomato, &amp;\u00a0 other e-commerce companies are now subject to a new GST burden.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/blog\/45th-gst-council-meeting-key-takeaways-recommendations-etc\/\">At a GSTN Council meeting,<\/a> it was decided that e-commerce operators should be held liable for tax on services provided through them such as passenger transportation by any type of motor vehicle, restaurant services or restaurant services provided with with some exceptions.<\/li>\n<li>The aforesaid statement issued by the Ministry \u00a0of Finance after the meeting of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/45th-gst-council-meeting-key-takeaways-recommendations-etc\/\">GSTN Council.<\/a> It will be become with effect from 01.01.2022,<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Other_changes_related_to_e-commerce_companies\"><\/span><span style=\"color: #000080;\"><strong>Other changes related to e-commerce companies<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>E-commerce operator services will no longer be required to collect\u00a0TCS\u00a0&amp; file GSTR-8 in respect of \u2018restaurant services\u2019 on which it pays tax U\/s 9(5) of the CGST Act, 2017, but will continue to collect TCS and file GSTR-8 for other services.<\/li>\n<li>Explanation issued related to modalities of compliance in respect of supply of \u201cRestaurant Service\u201d Via E-Commerce Operators w.e.f. 01.01.2022.<\/li>\n<li>E-commerce operator will be liable to pay Goods and Services Tax on restaurant service supplied through them including by an un-registered person.<\/li>\n<li>Total Turnover of person supplying restaurant service through e-commerce operator shall be computed as defined in under section 2(6) of the CGST Act, 2017 and shall include the aggregate value of supplies made by the restaurant via e-commerce operator.<\/li>\n<li>As e-commerce operator services are registered as per rule 8 of the CGST Rules, 2017 and there would be no compulsory need of taking new registration by e-commerce operator services provider for payment of tax on restaurant service.<\/li>\n<li>Registered persons supplying restaurant services through e-commerce operator. U\/s 9(5) of CGST Act will report such supplies in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being.<\/li>\n<li>e-commerce operator shall not be needed to reverse\u00a0Input Tax Credit on account of restaurant services on which it pays Goods and Services Tax in terms of section 9(5) of the CGST Act, 2017.<\/li>\n<li>No Input Tax Credit could be utilized for payment of Goods and Services Tax on restaurant service supplied via e-commerce operator.<\/li>\n<li>E-Commerce operator shall pay the complete Goods and Services Tax liability in cash on restaurant service.<\/li>\n<\/ul>\n<h2 class=\"single-title inner-page-title\"><span class=\"ez-toc-section\" id=\"CBIC_recommended_GST_officials_to_Enforce_new_GST_Updated_rules_in_a_fair_manner\"><\/span><span style=\"color: #000080;\"><a href=\"https:\/\/carajput.com\/learn\/important-change-in-compliances-for-new-gst-registrants-from-1st-jan.html\">CBIC recommended GST officials to Enforce new GST Updated rules in a fair manner:<\/a>\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20803\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/Enforce-new-GST-rules-in-a-fair-manner..jpg\" alt=\"Enforce new GST rules in a fair manner\" width=\"819\" height=\"434\" \/><\/p>\n<ul>\n<li>CBIC recommended GST officials to be just and fair in enforcing the new GST compliance rules, which took effect on January 1, 2022.<\/li>\n<li>Finance Act of 2021, which was notified in December, included new measures approved by the GST Council. Buyers cannot claim tax credits if a seller fails to record or pay tax responsibilities, according to the rules. Furthermore, officials now have greater authority to seize assets in certain cases of tax evasion.<\/li>\n<li>If there is a mismatch in GSTR-1, officers would be able to take action against enterprises to recover dues if they under-report monthly sales while paying taxes (GSTR-3B).<\/li>\n<li>Businesses will also be unable to file tax returns for the current month if returns for the previous month&#8217;s sales are not filed.<\/li>\n<\/ul>\n<p>The Central Board of Indirect Taxes and Customs said field GST officers shall be familiarized with the New GST rules and try to implement them in a \u201cjust &amp; fair\u201d manner, a person said, seeking anonymity.<\/p>\n<p>But 2 clauses have created unease in the industry. \u201cIf there is an clerical error, unintentional &amp; one furnishes a higher figure in GSTR-1 relating to outward supplies (sales) by mistake,<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22535\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022.jpg\" alt=\"GST Corporate Update Jan 2022\" width=\"1110\" height=\"1314\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022.jpg 1110w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022-253x300.jpg 253w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022-865x1024.jpg 865w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022-768x909.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/12\/GST-Corporate-Update-Jan-2022-800x947.jpg 800w\" sizes=\"(max-width: 1110px) 100vw, 1110px\" \/><\/p>\n<p>Rajput Jain &amp; Associates said that <a href=\"https:\/\/carajput.com\/publications\/gst-changes-w-e-f-01st-january-2022.pdf\">GST amendment<\/a> of the mistake will be allowed only in the next month.<\/p>\n<p>Popular Articles :<\/p>\n<p><strong><span style=\"font-size: 12.0pt; font-family: 'Bookman Old Style','serif'; color: #000066;\"><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-tds\/\"><span style=\"color: #000066;\">Key takeaways about TDS under GST<\/span><\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"font-family: 'Bookman Old Style','serif'; color: #000066;\"><a href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\"><span style=\"color: #000066;\">Complete Guidance on TDS applicable on Goods and Services<\/span><\/a><\/span><span style=\"font-family: 'Bookman Old Style','serif'; color: #000066;\"><a href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\"><span style=\"font-family: 'Bookman Old Style','serif'; color: #000066; text-decoration: none; text-underline: none;\">\u00a0Tax\u00a0<\/span><\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST\u00a0Important changes which is effective from 01.01.2022 CBIC has issued notified various changes in GST regulations which is effective from 01.01.2022. You can find below are important top changes update you need to know. Inverted Duty Structure Correction in the Footwear and Textiles Sector In order to correct the inverted duty structure in the Footwear &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[4726],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/20554"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=20554"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/20554\/revisions"}],"predecessor-version":[{"id":22536,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/20554\/revisions\/22536"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=20554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=20554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=20554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}