1.  GST ITC available to Recipient only when supplier pay and file GSTR 1, which matches with GSTR -2B
2.  Registered persons can’t file GSTR-1 if not furnished GSTR-3B for the preceding month
3.  Recovery of self-assessed tax without SCN if there is difference between GSTR 1 and GSTR 3B
4. Commissioner can pass Order for Provisional Attachment of property/ bank account of taxable or any person to protect Govt. revenues
5.  Minimum Pre-deposit of 25% for filing appeal against e-way bills violations
6.  GST leviable on services provided by Club or Association to its members retrospectively w.e.f. July 01, 2017
7.  Food delivery apps like Zomato & Swiggy, and Cloud kitchens brought within the restaurant services,liable to pay GST @5% with no ITC
8.  Changes in GST rate on textile, footwear, etc. from 5% to 12%
9.  Job work services w.r.t dyeing or printing of textile and textile products falling under Chapter 50 to 63 taxable @ 12% to registered persons and @ 18% to unregistered persons
10.  Aadhaar authentication is compulsory under GST for filing refund claim and application for revocation of cancellation of registration