Society for Tax Analysis and Research submits Representation on newly inserted sub-rule (4) of Rule 36 of the CGST Rules 2017

The Society for Tax Analysis and Research (STAR) has submitted some of the foreseen issues in the newly introduced Rule 36(4) of Central Goods and Services Tax Rules 2017. The Society for Tax Analysis and Research has submitted following the suggestions before Finance Minister Nirmala Sitharaman: Impact on small suppliers filing GSTR 1 on a quarterly basis 1.1. It is humbly provided in the sub-rul…