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The tourism sector hopes for revival and recovery strategies from the union budget 2021.
The Finance Act, 2001 introduced Transfer Pricing Regulations for curbing tax avoidance and manipulation of intra-group transactions by abusing transfer pricing.
In this article, we discuss all about GST Audit, including the different types of GST Audit, their applicability and the procedure one must follow during the GST Audit.
Rule 86B has been introduced with an intention to curb unfair practices by traders to avail ITC and stop creating fake invoices to increase the turnover without any financial credibility.
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