what is meant by this advantage of cash accounting scheme
not suitable for businesses with a lot of cash sales or zero rated supplies which would simply suffer a delay in the recovery of the input vat
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advantage of cash accounting scheme
It is clearly NOT an advantage of the cash accounting system as the note says "NOT suitable for ......."
The reason why is that if you have cash sales you are accounting for output VAT at the point of sale anyway so if you go for cash accounting you will only get recovery of input VAT when you eventually pay for the purchases and expenses of the business rather than according to the normal tax point system which is more likely to be the invoice date. Anything that may delay the recovery of input VAT is of course a bad thing!
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