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<h1>Amendment to Section 31 of GST Act: Government Can Specify Services Requiring Tax Invoices and Set Issuance Rules.</h1> Clause 121 of the Finance Bill, 2020 proposes an amendment to section 31 of the Central Goods and Services Tax Act. This amendment allows the Government, based on recommendations from the Council, to issue notifications specifying categories of services or supplies that require a tax invoice. It also permits the Government to determine the time and manner for issuing such invoices. Additionally, it provides the authority to designate other documents as tax invoices or exempt certain services from requiring a tax invoice, subject to specified conditions.