# The Finance Act, 2020, Section 123: Amendment of Section 31

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/123/

## Text

Amendment of section 31 123. In section 31 of the Central Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) | specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) | subject to the condition mentioned therein, specify the categories of services in respect of which- (i) | any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) | tax invoice may not be issued.".

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