1 / 7Online food delivery sites like Swiggy and Zomato have increased their tax by 5 percent which will now cost you more to order online food.2 / 7Food vendors that are currently out of the purview of the Goods and Services Tax (GST) will have to pay GST if they supply to customers through online orders. Currently, restaurants registered under GST collect tax from customers and deposit it with the government.3 / 7Apart from this, app-based cab service companies such as Uber and Ola will also have to collect 5% GST on booking two-wheelers and three-wheelers from Saturday itself.4 / 7These changes are being implemented in GST from the beginning of the new year. In addition, the GST law has been amended to prevent tax evasion. Under this, Input Tax Credit (ITC) will now be available only once.5 / 7Earlier, a 'temporary' credit of five percent was given under the GST rules. This will not be allowed from January 1, 2022. Vipin Sapra, Tax Partner, EY India, said, “This change will have an immediate impact on the working capital of the taxpayers, which till now has been in the range of 105 percent.'6 / 7In this, such units which have not paid tax and have submitted GSTR-3B for the previous month, will not have the facility to file GSTR-1. 7 / 7Apart from this, the powers of the GST officers have been increased by amending the GST law. The GST officers can collect the outstanding tax by visiting the premises of the tax-paying units by showing short sales through GSTR-3B without any show-cause notice.