Invoice issuance rule clarifies supplier or recipient responsibility and invoice date determination under GST regime.

Amendment clarifies responsibility for issuing tax invoices and fixes the operative invoice date: where the supplier must issue the invoice, the supplier's invoice date applies; where the recipient must issue the invoice, the recipient's invoice date applies. A new clause is inserted to cover recipient-issued invoices and the existing proviso references are extended to include that new clause to ensure consistent application.

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