Important Insights for GST Audit of Multi-locational Entities

| Last updated: 17 December 2019

When an Entity has registrations in more than one State / UT, each unit/branch is treated as a distinct person in terms of Section 25 of the CGST Act and each of these units is required to get its records audited under the GST Laws. (If falling under GST audit criteria). However, the following t
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CA Ruchika Tulsyan

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