Section 43A of CGST Act

Section 43A of CGST Act Section 43A of CGST Act has been recently introduced into the GST framework to simplify the procedures concerning return filing and availing Input Tax Credit (ITC). Though notified to be effective from 1st February 2019,…

Deferred Payment of GST

Deferred Payment of GST The GST Act facilitates the taxpayers to make deferred payments and to make payments in instalments. An application for this cause should be made in form GST DRC - 20. This application can be filed by…