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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 Chapagain 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.

How does the CGST act define a 'voucher'?

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