Eye Share : GST implication on Transfer Pricing adjustment - Part I

As the due date of transfer pricing compliances for the AY 2018-19 is just passing away, it is important to understand the implications of issues arising out of transfer pricing regulation under GST regime.Mr. Geetanshu Bhalla (Chartered Accountant), in Part I of his two article series discusses the GST implications of Primary Adjustment under transfer pricing regulations made on account of difference between transaction value and Arm’s length price. The author expound...