Article on “TCS on Sales of Goods w.e.f. 1st October 2020” by CMA Ashok Nawal, Founder , Bizsolindia Services Pvt. Ltd. ( October 2020)
After the introduction of GST, number of cases were noticed that some suppliers do not file the returns even though they have not opted for composition scheme or below threshold limit. They do not upload their transactions in the form of GSTR-1 and do not pay the tax thereon, full or partly and there was …