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[Cites 0, Cited by 0] [Section 13(3)] [Section 13] [Entire Act]

State of Telangana - Subsection

Section 13(3)(a) in Telangana Goods and Services Tax Act, 2017

(a)the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or