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New GST Changes applicable from 1st January 2022

New GST Changes applicable from 1st January 2022

The Central Board of Indirect Taxes and Customs (CBIC) has notified various changes in GST Law effective from January 1st, 2022. The GST regime will see a host of tax rates and a number of changes coming into effect from next year. From the tax burden shifting to e-commerce websites, food delivery platforms to consumer goods like footwear, clothes and textiles getting more expensive and blocking of GST return filing of GSTR 1 on non-filing of GSTR 3B, here are all the major GST tax norms that are going to change from 1st January 2022.

New GST Burden On E-Commerce food delivery platforms.

It was decided at the Goods and Services Tax Council meeting that E-Commerce food delivery platforms like Zomato and Swiggy, be made liable to pay tax on services provided through them. These food delivery apps will have to collect and deposit 5% GST with the government, in place of restaurants, for deliveries made by them. It was further notified that the restaurants will have to provide invoices to the customers. However, this will not have any impact on the customers.

The burden of GST has been now shifted to e-commerce food delivery platforms and this will become effective January 1, 2022.

The rise in prices of Readymade Garments and Shoes.

Council has decided to introduce GST rate changes from January 2022 in order to correct the inverted duty structure in the Footwear and Textile Sector. A sharp rise in prices of garments and footwear is going to be seen from 1st January, as the government will start charging 12 per cent GST on these items instead of the previous 5 per cent.

It was clearly notified that all footwear, irrespective of prices, will attract GST at 12 per cent. On the other hand, all readymade textile products, except those made with cotton, will also have GST at the rate of 12 per cent. Previously, these items were sold at a 5 per cent GST rate.

Online Transport Services like Ola, Uber etc going to Come under the GST range

Ola, Uber and other online transport services have become a basic and necessary part of many people’s lives, especially those in metro cities. It has been notified that auto or taxi services when provided through any e-commerce platform would become taxable from 1st January 2022, at 5 % rate. Previously, this was GST-free.

It should be noted that these rules will not be applicable to local passenger transport services provided by auto-rickshaws through offline/ manual mode, which attract no taxes.

Mandatory Aadhaar authentication for GST Refund & Revocation application rules

It has been notified that the rules related to mandatory aadhaar authentication for GST refund and revocation application are going to be effective from 1st January 2022.

Blocking of GST return filing GSTR 1 for non-filing of GSTR 3B

GST return filing form 1 facility will be blocked if a registered taxpayer has not got their GST return filing form 3B submitted for the previous two return periods. For example, if a taxpayer has not filed GSTR-3B for October 2021 and November 2021, the GST return filing facility of GSTR 1 will be restricted from the 1st January 2022.

Proper officer detaining or seizing goods or conveyance to issue notice within 7 days of such detention or seizure

When the proper officer has detained or seized goods or conveyance, he shall issue a notice within seven days of such detention or seizure, specifying the penalty payable.

Then, he/she shall pass an order within a period of seven days from the date of service of such notice, for payment of penalty. The timelines have been set clearly.


In order to prevent dishonest activities related to billing and recovery, the new rules have been imposed and it will come into effect from January 1, 2022.

The amendments announced as part of the Finance Act 2021, are aimed at making the indirect tax regime stricter. The changes are related to issues such as taxable supply, eligibility for input tax credits and rules for filing appeals in some cases. As per the government, the new rules also aim to curb tax evasion by businesses and improve compliance.

However, the new amendments are unlikely to impact customers, but it will surely tighten norms for businesses.


Originally published at on December 29, 2021.

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