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Cash available balance amount gst tax applicable

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(Querist)
16 April 2022 Sir,
A Gst registered dealer business searching by gst department cash available balance as on searching date:5 lacs.
Question:
Cash available amount tax applicable in gst act.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 April 2022 No tax applicable on cash available. GST official only check whether billing is done rightly or not based on the available cash.

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