Section 2(118) of Rajasthan GST Act 2017: Meaning of “voucher”

Definition of the term “voucher” under Section 2(118) of the Rajasthan GST Act, 2017

As per Section 2() of the Rajasthan GST Act, unless the context requires otherwise, the term “voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both 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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