# The Finance Act, 2024 (No. 2), Section 117: Amendment of section 13

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/117/

## 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.

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