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1. Amazon, Flipkart etc. Suppliers supplying goods through electronic commerce can opt for a composition levy.

2. In case of non-payment by the seller within 180 days from the date of his bill, interest shall be payable on the ITC availed at the rate mentioned in Section 50 of the CGST Act, 2017.

3. Supply of warehoused goods to any person before clearance for home use shall be treated as an exempt supply for computation of reversal amount under Rule 42 of CGST Rules 2017.

4. CSR expenditure incurred for business growth is not eligible for ITC.

5. Any business owner engaged only in the supply of goods or services or both, which is not liable to tax or is wholly exempt from tax, is not liable to be registered even if he is liable to pay tax under RCM.

6. Any business owner engaged in the supply of goods or services on which GST is not chargeable or exempt is not liable for registration even if he is liable to pay tax under RCM.

7. The maximum time limit for filing GSTR 1, GSTR 3B, GSTR 8 and GSTR 9 for the tax period (3) shall be three years from the due date of filing the return.

8. In case of export refund, the amount of provisional refund shall be 90% of the amount claimed.

9. For computing interest on delayed refunds under section 56 the rules shall provide the method of computing the period of delay.

10. An electronic commerce operator is liable to pay a penalty u/s 122 if he allows any person to supply goods through his platform without registration or immunity from the inter-state supply.

11. It is often heard that the officer initiates prosecution proceedings because the business owner does not allow the officer to perform his duty, tampers with or destroys evidence or documents or gives or does not provide false information. Now a businessperson cannot be arrested on these charges.

12. Supply of goods from one place in a taxable territory to another taxable territory without such goods entering India; And the supply of warehoused goods to any person before clearance for home use shall be outside the purview of GST. 01/07/2017. It is also clarified that there will be no refund of such transactions/activities if tax has already been paid in respect of such transactions/activities during the period 01 July 2017 to 31 January 2019.

13. The proviso to sub-section (

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