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[Cites 0, Cited by 0] [Section 71(2)] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(2)(i) in Odisha Goods and Services Tax Act, 2017

(i)such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed; Power to summon persons to give evidence and produce documents.