Bare ActsThe Central Goods and Services Tax (Amendment) Act, 2018

Section 15

Amendment status not verified — confirm the current text below against the official source.

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.

Section 15 – The Central Goods and Services Tax (Amendment) Act, 2018 | DailyLaw.ai