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Section 23 - , CREDIT AND DEBIT NOTES - Goods and Services Tax - Section 23 - CHAPTER- VII , CREDIT AND DEBIT NOTES 23. A registered taxable person supplying,- (i) taxable goods shall issue, at the time of supply, a showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed; (ii) taxable services shall issue a , within the prescribed time, showing the description, the tax charged thereon and such other particulars as may be presc .....

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