Clause 113 - Amendment of section 13. - Finance (No. 2) Bill, 2024

Amendment of section 13. 113. 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.