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<h1>Amendment to Section 16(4) of CGST Act: Debit Note Date Separated from Invoice Date for Easier Tax Credit.</h1> Clause 118 of the Finance Bill, 2020 proposes an amendment to section 16, sub-section (4) of the Central Goods and Services Tax Act. The amendment involves removing the words 'invoice relating to such,' effectively separating the date of issuance of a debit note from the date of issuance of the corresponding invoice. This change is intended to facilitate the availing of input tax credit by not linking it directly to the invoice date.