GST: A Note on Applicability of Sec 49A - New offset method

CA Premanshu Jaiswal , Last updated: 21 July 2019  
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An Analysis on Change of Offsetting Mechanism of GST Liability and Credit - Sec 49 provides for Payment of tax, interest, penalty and other amounts under the CGST Act. Clause 5 of Sec 49 provides the manner for offsetting liabilities with input tax credit and order therein. i.e. Old method.

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Published by

CA Premanshu Jaiswal
(GST & Indirect Taxes Enthusiast)
Category GST   Report

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