Amendment of section 31

In section 31 of the principal 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,—

1. (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;
2. (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.”.