Happy Republic Day Greetings 2022 from Abhivirthi

 

REPUBLIC DAY GREETINGS 2022

The Constitution of India came into force on 26th January 1950.

India celebrates 73rd Republic Day on 26.1.2022 with full of joy.

India achieved independence from British Raj on 15.8.1947 through Indian Independence Act, 1947.

At the time of independence, the country did not have a permanent constitution and the laws were based on the modified colonial Government of India Act, 1935.

On 28.8.1947, a Drafting Committee was appointed to draft a permanent constitution, with Dr. B.R. Ambedkar as Chairman.

A draft constitution was prepared by the committee and submitted to the Constituent Assembly on 4.11.1947 and the same with certain modifications, signed by 308 members of the Assembly on 24.1.1950.

26^th January was chosen as Republic Day because it was on this day in 1930 i.e. on 26.1.1930 when declaration of Indian Independence (Purna Swaraj) was proclaimed by the Indian National Congress as opposed to the Dominion status offered by British Regime.

On 26.1.1950, the Constituent Assembly became the Parliament of India under the transitional provisions of the new constitution.  Hence 26^th January of each year is celebrated as Republic Day all over India.

India is the seventh largest and second most populous country in the world.

It is located in the South Asia. It is famous for its cultural and traditional values all across the world.

It is a beautiful country with several historical heritages and monuments.

India is a land of "Unity in Diversity". India has a rich diversity in terms of biodiversity, wildlife and climatic situations. The history of the nation gives the glimpse of its evolution from colonialism to the Republic country and one of the leading economies in the world.

In India, several festivals, important days of national observances, commemorations are celebrated which make up a key part of social life. In this year, 26th January 2022 is celebrated as Republic Day in India. 

This day marks with the largest parade took place at Rajpath, Delhi every year. 

Swiggy and Zomato furnishing of Supply details in GST Returns

 

SWIGGY AND ZOMATO E-COMMERCE OPERATORS AND RESTAURANTS TO REPORT SUPPLY DETAILS UNDER GST

 

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

 The e-Commerce operators like Swiggy and Zomato were brought under GST with effect from 1.1.2022 and the supply and services particulars were to be disclosed in the GST returns and the GST Portal has issued guidelines which are given below:

 

Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B dated 04/01/2022

1.    As per the GST Council decision to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been issued. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the 1st January, 2022.

2.         In light of the above, E-commerce operator and registered       person would report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner.

Supplies reported by	Reporting in Form GSTR-3B
Supplies under 9(5) reported by ECO	Table 3.1(a) of GSTR-3B
Registered person/Restaurant supplying through ECO	Table 3.1(c) along-with nil and exempted supply

3.         For more details, please refer to CBIC Circular No.  167/23/2021 dated 17.12.2021.

Thanking you,
Team GSTN