Home/Learn/GST Glossary/Working Capital Impact of GSTBack to glossary A–ZLetter WWorking Capital Impact of GSTEffect of GST payments, ITC timing, and refunds on business cash flow.Related termsAdditional Place of BusinessAdvance RulingAggregate TurnoverApplication Reference Number (ARN)AssessmentBill of SupplyBusiness VerticalBusiness EntityFull GST glossaryFree GST tools