GST
Vouchers
Pre-paid Payment Instruments
PPI
Money
Section 2(118)
Section 2(75)
Reserve Bank of India
RBI Master Directions
Closed System PPIs
Semi-closed System PPIs
Time of Supply
Section 13(4)
Rule 32(6)
Section 15
Transaction Value
Discount
E-Commerce Operator
TCS
Section 52
Kalyan Jewellers
Sodexo
Ind AS 115
GST & Indirect Taxes Committee
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May 2020
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