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    <title>Issue of invoice &amp; Payment voucher in case of reverse charge [Section 31(3) (f) &amp; (g) &amp; rule 52 of CGST Act]</title>
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    <description>Where a registered recipient is liable to pay tax under reverse charge, the recipient must issue a tax invoice for supplies received from a supplier who is not registered (including suppliers registered only for tax deduction). The invoice must be issued within thirty days from the date of receipt of the supply.</description>
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      <description>Where a registered recipient is liable to pay tax under reverse charge, the recipient must issue a tax invoice for supplies received from a supplier who is not registered (including suppliers registered only for tax deduction). The invoice must be issued within thirty days from the date of receipt of the supply.</description>
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