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of <h1>Finance Act 2020 amends CGST Act Section 31: New rules for tax invoice issuance and alternate document use.</h1> In the Central Goods and Services Tax Act, section 31 has been amended by the Finance Act, 2020. The amendment revises the proviso in sub-section (2), allowing the Government, upon the Council's recommendations, to specify through notification the categories of services or supplies requiring a tax invoice, including the timing and manner of issuance. It also permits the specification of services where other documents may serve as a tax invoice or where a tax invoice may not be necessary, subject to certain conditions. This amendment took effect on January 1, 2021, as per Notification No. 92/2020-Central Tax.
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