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offers an outline with the characteristics of GST including the GST returns mechanism and the status of implementation of GST. This chapter discusses the just one considerable oxley bizhub 2 area viz. the roll out in the simplified tax compliance routine, where the total opportunity of GST roll out hasn't been attained.
incorporates the results of Compliance audit of GST masking transitional credits, registrations and refunds. While in the absence of use of GST facts, the conclusions Within this chapter on compliance audit have been perforce based upon limited audits carried out in the field.
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