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

State of Gujarat - Subsection

Section 31(3)(f) in Gujarat Goods and Services Tax Act, 2017

(f)a registered person who is liable to pay tax under subsection (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;