Amendment of section 13.

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..... ax 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 .....

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..... Central Goods and Services Tax Act, so as to specify the time of supply of services in cases where the invoice is required to be issued by the recipient of services in reverse charge supplies. - sta .....

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