[1]Section 117 - Amendment of section 13

Amendment of section 13

117. In section 13 of the Central Goods and Services Tax Act, in sub-section (3), –

(i) in clause (b), for the words “by the supplier:”, the words “by the supplier, in cases where invoice is required to be issued by the supplier; or” shall be substituted.

(ii) after clause (b), the following clause shall be inserted, namely: —

“(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:”.

(iii) in the first proviso, after the words, brackets and letter “or clause (b)”, the words, brackets and letter “or clause (c)” shall be inserted.

Footnotes