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[Cites 0, Cited by 0] [Section 31(3)] [Section 31] [Entire Act]

State of Telangana - Subsection

Section 31(3)(e) in Telangana Goods and Services Tax Act, 2017

(e)where, on receipt of advance with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment;