The Union Budget 2021 proposed some amendments to the GST Act, and the effect started to reflect as the rules will become more stringent to allow input tax credit.
Santosh Kumar Gupta, tax expert, in a seminar organized on the amendment of GST law of Tax Bar Association on Thursday said that “the tax payable on the sales and debit notes declared in GSTR-1 form will also have to be accepted in the final return of GST 3B form 
He also added that till the merchant does not upload the invoice of sales in his GSTR-1 for the benefit 
Whereas, GST authorities will deposit double the fine from the vehicle owner for abandoning the goods and vehicles.
Additionally, Now goods and vehicles will not be left on the bank guarantee. The failure of depositing a penalty within 15 days will result in forfeiture of the goods and vehicle. Then the penalty will be reimbursed by selling them. Additionally, the vehicle will be able to be released only if the transporter or vehicle owner deposits a maximum penalty of INR 1lakh. An appeal against the order of the GST authority can be filed only after depositing 25% of the penalty.
After talking about the amendment and strict rules, Santosh Kumar Gupta also said that the traders have got a big relief. Now the practice of conducting GST audit from Chartered Accountants (CA) has been removed. Now only in the annual return Form 9C 
