GST came into effect from 1st July 2017 but till date there has not been a single round of return cycle that has been completed as envisioned by the rules that was introduced in July,2017.
The GSTR-1 filing schedule of Taxpayers whose turnover is above Rs.1.5 Crores is hectic that the GSTR-1 for the months of July, August, September and October
Section 171 of CGST act is the only section that quotes the word "anti-profiteering" in the CGST act.
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