Section 12(3)(b) in Odisha Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(3)(b) in Odisha Goods and Services Tax Act, 2017

(b)the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or

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State of Odisha - Subsection

Section 12(3)(b) in Odisha Goods and Services Tax Act, 2017