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

State of Karnataka - Subsection

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

(f)a registered person who is liable to pay tax under sub-section (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; (g) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.