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[Cites 0, Cited by 0] [Section 28(8)] [Section 28] [Entire Act]

State of Gujarat - Subsection

Section 28(8)(e) in Gujarat Value Added Tax Rules, 2006

(e)The amount shall be considered to have been received as under:-
(i)from the date on which it becomes due as per the schedule of payment in respect of contracts which provided for a schedule of payment,
(ii)the date on which the bill is prepared or the amount is received whichever is earlier in respect of contracts, which do not provide for schedule of payment.