Vouchers: Concept and GST implications thereon with Practical Case Studies

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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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Shivashish

About the Author

Chartered Accountant

Practicing as Advocate into Tax and Economic Laws. I am a qualified Chartered Accountant and a Law graduate.

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