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How does the CGST act define a 'voucher'?

How does the CGST act define a 'voucher'?

How does the CGST act define a 'voucher'?

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Chiranjibi Jun. 20, 2018

The CGST act defines voucher as an instrument where,

╜ there is an obligation to accept it as consideration or a part of the consideration for supply of goods and/or services

╜ the identity of the potential supplier is indicated on such instrument or supporting documents and includes the term and conditions of use of such instrument.