If I am not wrong, earlier when VAT and Service Tax were separate, service tax was paid once the payment is received against any particular invoice while in GST, it is due next month of invoice date whether the payment is received or not, we have to deposit the tax as per bills raised in previous month.

Sometimes an invoice is raised in a month and it takes more than a month, sometimes 2-3 months or more depending on client to client how and when they process payments but a vendor has double burden by making purchase payments as well as the tax payment in the very next month.

This creates a big burden on the small vendors and a big amount of his investment and efforts is always rotating in the market.

I know the current Government has been doing tremendous work in almost all fields to make India a developed country and I pray that the same government will continue for more and more years with the same spirit and enthusiasm.

Here, I would like to request Hon'ble Finance Minister and others who are involved in making taxation policies to make some changes in such practices so that some burden of all vendors is reduced by making tax payment due once the vendor receives his/her payment from the client. I am sure this shall be considered and necessary changes shall be made.