Section 13(4) in Manipur Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 13] [Entire Act]

State of Manipur - Subsection

Section 13(4) in Manipur Goods and Services Tax Act, 2017

(4)In case of supply of vouchers, by a supplier, the time of supply shall be -

(a)the date of issue of voucher, if the supply is identifiable at that point; or

(b)the date of redemption of voucher, in all other cases;