Page 111 - DHC Budget Book 2021-22 Final

Sl. No.
Particulars
10.1 110
110
110
10.2 111
111 111
111
112
112
112
114
114
114 114 114
Retrospective changes proposed in the Bill
Page No.
10.1.1
Definition of supply to include transaction by a person (other than individual) to its members
10.1.2
Interest payable on net tax liability
Other Changes proposed in the Bill
10.2.1
Addition in Eligibility Conditions to avail ITC
10.2.2
Annual Return to include a self-certified reconciliation statement and requirement of GST Audit Certification omitted
10.2.3
Seizure, detention and confiscation to be a separate proceeding from recovery of tax.
10.2.4
Self-assessed tax to include details of outward supplies furnished in Form GSTR-1 but not in Form GSTR-3B
10.2.5
Provisional attachment of property of persons involved in a fraudulent transaction
10.2.6
Amendment in Detention, seizure, release and confiscation of goods or conveyance in transit
10.2.7
Pre-deposit for filing appeal against order of detention or seizure of goods or conveyance
10.2.8
Amendment in Confiscation of goods or conveyances and levy of penalty
10.2.9
Power to call for information
10.2.10
Bar on disclosure of information
10.2.11
Changes in Section 16 of Integrated Goods and Services Tax Act, 2017
Content Goods and Services Tax Indirect Tax 109