Welcome to your Ch 15: Reverse Charge on Goods - 9(3) (11 to 15)
11. Audit under section 35(5) is compulsory if -
12. Examine the following statements :
i. Aggregate turnover is computed on all India basis of the person having same PAN.
ii. Discounts shall form part of ATO, if given after levy of GST.
13. Examine the following statements : i. Export incentives granted by Central Govt. is part of ATO. ii. Sale of units of mutual fund is part of ATO.
i. Export incentives granted by Central Govt. is part of ATO.
ii. Sale of units of mutual fund is part of ATO.
