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of <h1>Decoding GST Voucher Regulations: Understanding Time of Supply, Payment Instrument Classifications, and Tax Implications</h1> A comprehensive guide on the time of supply for vouchers under GST legislation, detailing regulatory aspects of prepaid payment instruments. The text explores voucher classifications, time of supply determination based on single or multi-purpose vouchers, and RBI regulations. It covers key legal principles regarding voucher transactions, highlighting distinctions between closed, semi-closed, and open payment systems, and explaining tax implications for different voucher types under GST framework.
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