12/25/2021
πΊ*IMPORTANT GST CHANGES EFFECTIVE FROM JANUARY 01, 2022*πΊ
π²π Registered persons canβt file GSTR-1 if not furnished GSTR-3B for the preceding month,
π²π Changes in *GST rate on textile, footwear, etc. from 5% to 12%*,
π²π Job work services w.r.t dyeing or printing of textile and textile products falling under *Chapter 50 to 63* *taxable @ 12% to registered persons* and *@ 18% to unregistered persons*,
π²πComposite supply of works contract services to *Governmental Authority* or *Government Entity* *taxable @ 18%*,
π²π*Food delivery* apps like Zomato & Swiggy, and Cloud kitchens brought within the restaurant services, liable to pay *GST @5% with no ITC*,
*Abhay Kumar (Tax consultant)*
π *7654299175*