Analysis of Changes made effective from 1st October 2022

Changes made in Provisions relating to Input Tax Credit.

Two Way Matching Concept / New GST Returns Scrapped.

Change in Time Limits.

Stringent provisions in filing of GSTR-1, GSTR-3B, GSTR-5 and GSTR-8.

Amendments in Provisions relating to Payment of Tax.

Changes made in Refund Provisions.

Changes made in Provisions relating to Cancellation of Registration.

Opening of GST Common Portal for filing transitional credit.

Reduction in monetary limit for issuing E-Invoice in GST w.e.f. 1st Oct 2022.

GST Exemption on Export Freight Services has not been continued post 30.09.2022. Read more...