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Komal Garg

Latest Posts by Komal Garg

Calculation of interest on delay filling of GSTR 3B on delayed tax payment

September 7, 2019 9978 Views 4 comments Print

Liability to pay interest on delay filling of GSTR 3B on delayed payment of GST to be calculated on net cash component after adjusting Input Tax Credit and not on Gross amount 1. In this Article an attempt has been made by the author to examine the scope of the delayed filling of Return GSTR […]

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