Supplier registration status clarified: inclusion of TDS-only registrants and prescribed time requirement for invoice issuance. Amendment requires that issuance of documents in clause (f) of sub section (3) be done within the period as may be prescribed, and explains that the expression 'supplier who is not registered' includes a supplier registered solely for the purpose of deduction of tax under the TDS provisions, treating TDS only registrants as non-registered suppliers for the purposes of clause (f).