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Commentary

Vouchers (India)

22 India

Vouchers are within the scope of GST in India. A voucher is defined as an instrument representing consideration for a supply, where:

  1. Ìý

    •ÌýÌýÌýÌý the supplies for which the instrument represents consideration are indicated on the instrument; and/or

  2. Ìý

    •ÌýÌýÌýÌý the identities of the suppliers who will accept it as consideration

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