Payment voucher

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....) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; ....

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.... (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payabl....