It is a secondary ledger maintained and managed for each registered taxable person or business entity for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee, and/or any other amount. Cash ledger includes all the records and transactions details, linked to the different cash accounts of an organization, operated by the firm itself or its branches.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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