Section 15 - Amendment of section 34. - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 34. 15 . In section 34 of the principal Act , (a) in sub-section (1), (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (ii) for the words a credit note , the words one or more credit notes for supplies made in a financial year shall be substituted; (b) in sub-section (3), (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (ii) for the words a debit note , the words one or more debit notes for supplies made in a financial year shall be substituted.