Section 13 CGST Act Amended: Invoice Issuance Rules Updated for Suppliers and Recipients, Effective November 1, 2024.

Section 13 of the Central Goods and Services Tax Act is amended to modify sub-section (3). Clause (b) is revised to specify that the supplier issues the invoice when required. A new clause (c) is added to address scenarios where the invoice is issued by the recipient. Additionally, the first proviso is updated to include references to the new clause (c). These changes are set to take effect on November 1, 2024, as per the relevant notification.

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