All about Rule 36 (4)
No doubt, the persons dealing with GST, be the taxpayers or the practitioners would loose around 10 years of their life due to the pressure which they undergo in keeping track of all notifications, circulars and instructions from time to time; filing of returns after return; reconciliations; and to top it all, the portal glitches. The latest addition to their woes is the introduction of sub-rule (…