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

State of Bihar - Subsection

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

(f)a registered person who is liable to pay tax under sub- section (3) or subsection (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;