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Fake/dummy purchases
Under which section/rules of GST, there is a provision of fake/dummy purchases,just to ensure issuance of proper invoices by the taxpayers.
Replies (3)
As per Sub-section (1) of Section 122 of CGST , penalty attracts if goods or Services or both issue without any Invoice, Incorrect invoice , False Invoice with regard to Supply
i means to say to conduct dummy purchases by SGT officers.....to test check the nature of TP regarding issuance of invoices.
DEAR HARDEV
COULD NOT GET YOU.........
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