India's Press Information Bureau has published a release on the recommendations of the 45th meeting of India's GST Council. One of the key recommendations is making e-commerce operators liable to pay tax on the following services provided through e-commerce operators from 1 January 2022:
- Transport of passengers, by any type of motor vehicle; and
- Restaurant services, with some exceptions.
Another important recommendation is a change in the filing frequency of Form GST ITC-04, which is curr…