Section 16(2)(a) in Delhi Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 16(2)] [Section 16] [Entire Act]

NCT Delhi - Subsection

Section 16(2)(a) in Delhi Goods and Services Tax Act, 2017

(a)he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;

(aa)the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37; [inserted by act 3 of 2021]

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NCT Delhi - Subsection

Section 16(2)(a) in Delhi Goods and Services Tax Act, 2017