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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


42 Accounts
43 Audit of accounts by Chartered Accountant
44 Period of retention of accounts
45 Taxable person and registered person to issue invoice
46 Production and inspection of accounts, impounding of documents, search of premises and seizure of goods
47 Cross-checking of transaction
48 Survey
49 Power to collect statistics
50 Publication and disclosure of information in public interest

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