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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


42. Invoices under section 60
43. Credit and Debit notes under section 61
44. Audit report under section 63
45. Maintenance and preservation of accounts and records
46. Payment of penalty
47. Auction of goods under sections 68 and 70A
48. Notice for production of accounts, documents, etc
49. Notice of Inspection
50. Retention of books of accounts registers and documents seized

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