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[Cites 0, Cited by 0] [Section 31(3)] [Section 31] [Entire Act]

State of Odisha - Subsection

Section 31(3)(d) in Odisha Goods and Services Tax Act, 2017

(d)a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;