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Gold jewellery closed stock rate 31st March

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A registered jewellery business dealer year ending March,31 St gold jewellery rate calculation market rate report in it returns years. 2018-19,2019-20,20-21,21-22 .if gst department audit conduct gold jewellery closed stock rate March,31st average rate calculation.
average rate calculation turnover market rate calculation turnover difference turnover suppression sales turnover treatment tax and penalty imposed.
question:
dealer difference turnover tax imposed compulsory
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