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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Karnataka - Subsection

Section 13(2)(ii) in Karnataka Goods and Services Tax Act, 2017

(ii)"the date of receipt of payment" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.