Section 13(2)(a) in The Central Goods and Services Tax Act, 2017

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

Union of India - Subsection

Section 13(2)(a) in The Central Goods and Services Tax Act, 2017

(a)the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [OMIT] [Omitted 'sub-section (2) of' by Act No. 31 of 2018, dated 29.8.2018.] section 31 or the date of receipt of payment, whichever is earlier; or

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Union of India - Subsection

Section 13(2)(a) in The Central Goods and Services Tax Act, 2017