Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 31(2)] [Section 31] [Entire Act] State of Punjab - Subsection Section 31(2)(a) in The Punjab Goods and Services Tax Act, 2017 (a)any other document issued in relation to the supply shall be deemed to be a tax invoice; or