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GST LAWS
ACTS
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES
Section 31 of CGST Act - Tax invoice
Section 31A of CGST Act - Facility of digital payment to recipient
Section 32 of CGST Act - Prohibition of unauthorised collection of tax
Section 33 of CGST Act - Amount of tax to be indicated in tax invoice and other documents
Section 34 of CGST Act - Credit and debit notes
