Articles by CA Satish Kumar
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Returns under GST
CA Satish Kumar 21 September 2020 at 10:07The concept of returns under GST saw magnanimous launch 3 years ago in 2017 fumbled all it’s way throughout and landed on a seemingly middle ground abridged version of return filing which was originally considered only as a makeshift mechanism and unfortunately became the only functional modus.
Saga of Interest Provision under GST - To be paid on the Net liability
CA Satish Kumar 18 September 2020 at 08:54But the moot question that came was whether this interest has to be paid on Gross liability or net liability paid in cash.
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