The Cash Accounting VAT Scheme is a scheme of recording VAT whereby VAT is recorded on the basis of expenditures made or received. The VAT Cash Accounting Scheme monitors the values of cash accounting, meaning that earnings are documented when it is received and expenses are documented in the period they are paid.
There are some requirements to be followed availing Cash Accounting VAT Scheme .
1) Registered for VAT.
2) Have an VAT tax turnover
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