GST NEWS BULLETIN

Late fees for filing GSTR-4 for FY 2021-22 waived from 01.05.2022 to 30.06.2022

The CBIC vide Notification No. 07/2022- Central Tax dated May 26, 2022 amended Notification No. 73/2017- Central Tax dated December 29, 2017 to waive late fees for filing Form GSTR-4 (i.e., Quarterly return for registered person opting for composition levy) for Financial Year (“FY”) 2021-22 from May 01, 2022 to June 30, 2022

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The school canteen, bus services not under GST purview: AAR

Canteen and transportation services provided by schools are outside the purview of Goods and Services Tax (GST), the Maharashtra authority for advance ruling (AAR) has said in a ruling, that will offer relief to many schools across India.
The question under review was whether these services provided by schools and the money charged by them should be subject to GST. No tax is levied on school fees, according to the GST framework.

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