Eye Share : GST implication on Transfer Pricing Adjustment - Part II

In Part I of his two article series, Mr. Geetanshu Bhalla (Chartered Accountant) discussed about GST implications of Primary Adjustment under transfer pricing regulations made on account of difference between transaction value and Arm’s length price.In Part II, author highlights about GST implications of Secondary Adjustment which needs to be made in books of Taxpayer and its AE on account of primary adjustment made in accordance...