Amendment status not verified — confirm the current text below against the official source.
In section 31 of the principal Act, in sub-section (2), for the proviso, D Section 31. the following proviso shall be substituted, namely:-- "Provided that the Government may, on the recommendations of the Council, by notification,— (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; (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.". Aincndmeilt