Slew of GST changes coming in effect from 1 Jan 2022

New Delhi, 27 Dec (KNN) All the changes in the tax rate introduced by the GST regime will be coming into effect from 1st January, 2022 including the correction in inverted duty structure in footwear and textile sectors which is being met by heavy criticism from the industry especially MSMEs.

This Saturday, liability on e-commerce operators to pay tax on services provided through them by way of passenger transport or restaurant services will also come into effect.

While the passenger transport services provided by auto rickshaw drivers through offline/ manual mode would continue to be exempt, such services when provided through any e-commerce platform would become taxable effective on first day of 2022 at 5 per cent rate, as reported in Business Standard.

This means e-commerce operators, such as Swiggy and Zomato, being made liable to collect and deposit GST with the government on restaurant services supplied through them from 1st  January, and they would also be required to issue invoices in respect of such services.

In efforts to counter evasion, a mandatory Aadhaar authentication for claiming GST refund, blocking of the facility of GSTR-1 filing in cases where the business has not paid taxes and filed GSTR-3B in the immediate previous month will come into effect from 1st January as well.