ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Aastha JainSubscribe to Aastha Jain

Trade Mis-invoicing

Trade contributes to one-third of India’s gross domestic product. Thus, the impact of fraudulent trade practices as a percentage of GDP is a matter of serious concern and should be paid close attention. Using disaggregated data for the period 2007–17, the existence of trade mis-invoicing in India is shown. The pattern varies by the product as well as the trading partner. For some products, the discrepancy did not seem too large upfront. However, in terms of percentages, the data presents a dismal picture.

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