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Articles by CA Satish Kumar

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Returns under GST

  CA Satish Kumar    21 September 2020 at 10:07

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

  CA Satish Kumar    18 September 2020 at 08:54

But the moot question that came was whether this interest has to be paid on Gross liability or net liability paid in cash.