GST RATES EFFECTIVE FROM 01/01/2022 VARIOUS AMENDMENTS AND APPLICABILITY

 There are several changes and new levy's of GST that will be effective from 01/01/2022 like 

These rules will be strictly applicable from 01/01/2022 and are advised to follow them

• GST rates increased in Clothes and Footwear from 5% to 12%. For details (A new press release has been made on 31st December 2021 and it was said that GST rates will be as it is and there will be no changes in GST rates for textile industry. The initiative of increasing the rates from 5 to 12 has been postponed.) visit http://www.gst-return-filling.com/2021/12/gst-rate-changes-on-cloth-apparel.html
• Likewise there is a another Amendment and a New Clause inserted by the union Govt of India regarding the Auto rickshaw rides on roads that any ride that will be booked online or through app will attract a GST charge of 5% w.e.f 01/01/2022.
• ON OLA AND UBER AND ANY OTHER RIDES BOOKED ONLINE
• The words under Passenger Transport under GST Act has included the Omnibus and any other Motor vehicle along with radio taxis under sec 9(5).
• Further there will be no charges of GST on rides of auto rickshaw or buses that will take the travelers from the running roads and street. the GST will be levied only on booking of online rides.
• Food delivery services through e-commerce like ZOOMATO, SWIGGY etc providing delivery services on behalf of the restaurants will have to pay the service tax to the government at the rate of 5%.
• ITC available in GSTR 2B and ITC reflecting in GSTR 2B will only be available for credit and from 01/01/2022 taxpayers will not be liable to claim manually excess tax than shown in GSTR 2B.

• If any tax payer claims excess ITC input than in GSTR 2B or pays less tax in GSTR 3B compare to GSTR 1 will be liable to a notice under Section 74 by GST officer and the officer will be liable to seize the goods or vehicles for claiming penalties.
• If the taxpayer has not filed the GSTR 3B return of the previous month then the tax payer will not be able to file the GSTR 1 return for the current month.
• For example if GSTR 3B of month November 2021 has not been filed by the date 20/12/2021 or before filling the GSTR 1 of December 2021, then the taxpayer will not be able to file the GSTR 1 for December 2021 month. 
• If the taxpayer has reported different sales in GSTR 1 and GSTR 3B of the same month then the CGST officer can recover the proceedings without a show cause notice given to the taxpayer stated under Sec 75(12).
• Aadhar linked with GST portal is mandatory from 01/01/2022
• If any taxpayer wants a refund under GST act then under CGST rules 89 and IGST rules 96 in form RFD-01 then aadhar authentication will be asked, so its better to link Aadhar with GST portal on before hand.
• The tax payers who are under Job work and are liable to file ITC-04 return under GST act has to now file their returns half yearly for those having Turnover more than 5 crore and yearly for those which are having turnover less than 5 crore.
• ITC-04 Taxpayers having Turnover > 5 crore - Return half yearly (April-September) due on 25th October
• ITC-04 Taxpayers having Turnover > 5 crore - Return half yearly (October-March) due on 25th April
• ITC Taxpayers having Turnover < 5 crore - return yearly (April-March) due on 25th April.