Which of the following statement(s) regarding the amendments in the GST rules w.e.f 01 July 2022 is/are correct?
1
The amendments were notified by the Central Board of Indirect Taxes and Customs (CBIC).
2
Businesses have also been allowed to make tax payments on the GSTN portal by using IMPS and UPI payment modes.
3
The cash ledger balance can be transferred from one GST registered entity to another under the same PAN.
4
Every invoice issued by an MSME supplier will have a standard declaration printed on the invoice regarding the non-applicability of e-invoice.
5
All of the above