Amendment of section 31.

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....Services Tax Act,-- (a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted; (b) after cla....

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....ces Tax Act, so as to empower the Central Government to prescribe the time period for issuance of invoice by the recipient in case of reverse charge mechanism supplies by rules. It also proposes to....