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<h1>Section 140 of GST Act amended to include service invoices received before, on, or after appointed day. Effective retroactively.</h1> Section 140 of the Central Goods and Services Tax Act is amended to modify sub-section (7). The amendment changes the phrasing to include invoices for services received before, on, or after the appointed day, replacing the previous wording that only covered invoices received on or after the appointed day. This amendment is effective retroactively from July 1, 2017, and will come into force on November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.