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

State of Gujarat - Subsection

Section 12(3)(d) in Gujarat Goods and Services Tax Act, 2017

(d)Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply.