Eye Share: Section 54 Amendment - Whether Fixation of One Problem Created Another?

In order to normalize the condition and to make it favourable for the common masses, government is taking numerous steps for the betterment of the taxpayer. One of such step is that to release pending GST refund.Author CA. Kavish Shah (Co-Founder, KSPS & Associates), brings out that while Finance Minister in its press conference in the month of April, 2020, said that Government will release all pending GST refund to provide relief to large number of busines...