Vouchers: Concept and GST implications thereon with Practical Case Studies

Shivashish , Last updated: 09 April 2020  
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A. Concept: Voucher in terms of clause (118) of Section 2 of Central Goods and Services Tax Act, 2017 has been defined as follows: voucher means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where th

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Published by

Shivashish
(Chartered Accountant)
Category GST   Report

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