Articles by CA Satish Kumar
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Returns under GST
Posted by CA Satish Kumar
20 March 2021
10008 Views
The 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
Posted by CA Satish Kumar
18 September 2020
5361 Views
But 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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