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GST IMPACT ON CASH FLOW STATMENT


mahipal m. chande (ca)     18 September 2020

mahipal m. chande
ca 
 3 likes  198 points

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HOW TO GIVE EFFECT OF GST PAYMENT MADE, GST RECEIVABLE ACCOUNT AND GST PAYABLE ACCOUNT IN CASH FLOW STATEMENT?

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avater

CA Sunil Kumar (Chartered Accountant)     18 September 2020

CA Sunil Kumar
Chartered Accountant 
 385 likes  4479 points

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The inflows and outflows of GST may be offset in the statement of cash flows and the net amount disclosed. Such a net cash flow from GST is usually disclosed under operating activities.

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