LDR GST

  Vide Notification 14/2022 Central Tax (Rates) dated 5th July 2022, various changes have been made in the format of GSTR-3B return. Vide Circular No. 170/02/2022-GST dated 6th July 2022, the various changes in GSTR-3B have been explained. The changes can broadly be classified under three heads.   Changes relating to supplies through E-commerce operators. As per Section 9 (5) of the CGST Act (and the corresponding provisions under the SGST Acts, IGST Act, UTGST Act), for certain notified supplies made through E-commerce operators, the tax has to be paid by the E-commerce operator and not by the actual suppliers. The following services are notified under Section 9 (5). Transportation of passengers by radio taxi, motor cab, maxi cab, motor cycle, omni bus or any other motor vehicle. Hotel accommodation (except where the Hotel is registered) Housekeeping, plumbing and carpentry. Supply of food. Vide Circular No. 167/23/2021 Dt. 17.12.2021 it was clarified as to how, the turnover,...