Section 13(2)(a) in The Punjab Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Punjab - Subsection

Section 13(2)(a) in The Punjab Goods and Services Tax Act, 2017

(a)the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [***] [Omitted 'sub-section (2) of' by Punjab Act No. 1 of 2019, dated 8.1.2019.] section 31 or the date of receipt of payment, whichever is earlier; or

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State of Punjab - Subsection

Section 13(2)(a) in The Punjab Goods and Services Tax Act, 2017