Clause 121 - Amendment of section 31. - Finance Bill, 2020

Amendment of section 31. 121. In section 31 of the Central Goods and Services Tax Act, in sub-section ( 2 ), for the proviso, the following proviso shall be substituted, namely: Provided that the Government may, on the recommendations of the Council, by notification, ( a ) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; ( b ) subject to the condition mentioned therein, specify the categories of services in respect of which ( i ) any other document issued in relation to the supply shall be deemed to be a tax invoice; or ( ii ) tax invoice may not be issued. .