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# GST Changes Applicable From 01.01.2021: Extension of Government Power Related to Tax Invoice - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has amended Section 31(2) of the Central Goods and Service Act, 2017 to grant the power to the Government to specify, with respect to categories of services or supplies in respect of which a tax invoice shall be issued, the time limit within which it shall be issued and also the manner in which it shall be issued.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   TAX INVOICE  

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