Articles by Indira Priyadarsini Kota

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Union Budget 2021 | Expectation by the Tourism Sector

Indira Priyadarsini Kota 31 January 2021 at 20:06

The tourism sector hopes for revival and recovery strategies from the union budget 2021.

A Brief Introduction to Transfer Pricing

Indira Priyadarsini Kota 11 January 2021 at 09:47

The Finance Act, 2001 introduced Transfer Pricing Regulations for curbing tax avoidance and manipulation of intra-group transactions by abusing transfer pricing.

GST Audit - Applicability and Procedure

Indira Priyadarsini Kota 09 January 2021 at 09:32

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 of CGST Rules and its Impact

Indira Priyadarsini Kota 07 January 2021 at 09:28

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.