Point of Action after GST - better cash flows and better working capital management - CiteHR
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Tax is collected at every stage and the credit of tax paid (input tax credit) at the previous stage is available as a set-off at the next stage of transaction. This helps to eliminate “tax on tax” or the cascading impact of tax. GST shifts the tax incidence near to the consumer and benefits the industry through better cash flows and better working capital management.
Read Action point in GST

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