{"act":{"id":"finance-act-2024-no-2","short_title":"The Finance Act, 2024 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2024-2025.","act_number":null,"act_year":2024,"enact_date":"2024-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/"},"unit":"section","section":{"number":"117","heading":"Amendment of section 13","text":"Amendment of section 13. 117. In section 13 of the Central Goods and Services Tax Act, in sub-section (3),— (i) | in clause (b), for the words \"by the supplier:\", the words \"by the supplier, in cases where invoice is required to be issued by the supplier; or\" shall be substituted; (ii) | after clause (b), the following clause shall be inserted, namely:— \"(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:\"; (iii) | in the first proviso, after the words, brackets and letter \"or clause (b)\", the words, brackets and letter \"or clause (c)\" shall be inserted.","html":"<p><b>Amendment of section 13.</b></p><p><b>117.</b> In section 13 of the Central Goods and Services Tax Act, in sub-section (3),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>b</i>), for the words \"by the supplier:\", the words \"by the supplier, in cases where invoice is required to be issued by the supplier; or\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>b</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>c</i>) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:\";</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in the first proviso, after the words, brackets and letter \"or clause (<i>b</i>)\", the words, brackets and letter \"or clause (<i>c</i>)\" shall be inserted.</td></tr></table></div>","words":110,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/117/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}