Amendment of section 34

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.