Amendment to CGST Act Section 13 Corrects Drafting Error on Service Supply Timing, Clarifies Invoice Provisions in Section 31.

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....Time of supply of services. - Section 13 of the CGST ACT, 2017 as amended - The amendment seeks to correct a drafting error as the provisions for issuance of invoices/other documents are also contained in other sub-sections of section 31.....