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PRELIMINARY
Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
Section 2(5) - Definition of "agen...
Section 2(105) - Definition of "su...
Section 2(7) - Definition of "agri...
Section 2(107) - Definition of "ta...
Section 2(77) - Definition of "non...
Section 2(44) - Definition of "ele...
Section 2(45) - Definition of "ele...
Section 2(20) - Definition of "cas...
Section 2(61) - Definition of "inp...
Section 2(50) - Definition of "fix...
Section 2(85) - Definition of "Pla...
Section 2(94) - Definition of "Reg...
Section 2(82) - Definition of "out...
Section 2(62) - Definition of "inp...
Section 2(17) - Definition of "bus...
Section 2(47) - Definition of "exe...
Section 2(119) - Definition of "Wo...
Section 2(68) - Definition of "Job...
Section 2(88) - Definition of "Pri...
Section 2(83) - Definition of "Out...
Section 2(106) - Definition of "Ta...
Section 2(52) - Definition of "goo...
Section 2(75) - Definition of "mon...
Section 2(102) - Definition of "se...
Section 2(31) - Definition of "con...
Section 2(90) - Definition of "pri...
Section 2(30) - Definition of "com...
Section 2(74) - Definition of "mix...
Section 2(98) - Definition of "Rev...
Section 2(112) - Definition of "tu...
Section 2(78) - Definition of "non...
Section 2(33) - Definition of "con...
Section 2(118) - Definition of "Vo...
Section 2(1) - Definition of "Acti...Section 2(118) - Definition of "Voucher" under GST
2(118).1 Meaning of “Voucher”
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Section 2(118) “voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or/and services and where the goods or/and services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; |
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Features of vouchers (i) It is an instruments (ii) It is used as consideration for making payment for supply of goods or services (iii) Types of goods or services to be supplied against vouchers may be indicated on it. (iv) Identities of potential suppliers may be indicated on vouchers who may accept it as consideration. (v) Other terms and conditions may also be mentioned on it. |
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