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of <h1>Amendments to Section 13(3) of CGST Act: New Clause on Invoice Issuance Timing in Reverse Charge Cases</h1> Clause 113 of the Finance (No. 2) Bill, 2024, proposes amendments to section 13, sub-section (3) of the Central Goods and Services Tax Act. It modifies clause (b) to specify that the supplier issues the invoice only when required. A new clause (c) is introduced, indicating that the invoice date by the recipient is relevant when the recipient must issue it. Additionally, the first proviso is updated to include references to the new clause (c). These changes clarify the timing for the supply of services in reverse charge scenarios.
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