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Section117
The Finance Act, 2024 (No. 2)

Amendment of section 13

In force As on 05 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 1 provision

Section 117 of the Finance Act, 2024 (No. 2) deals with amendment of section 13. 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; The Act was enacted on 16 Aug 2024.

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.
Section 117, The Finance Act, 2024 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 13 Time of supply of services
  2. s. 13 Amendment of section 37

Referred to by 1

  1. s. 146 Insertion of new section 128A

Questions about Section 117

What does Section 117 of the Finance Act, 2024 (No. 2) deal with?

Section 117 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 13". 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;

How do I find court cases under Section 117 of the Finance Act, 2024 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 2) 117, section 117 Finance Act, 2024 (No. 2), section 117 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 117 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 13 (Time of supply of services), section 13 (Amendment of section 37), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 117 of the Finance Act, 2024 (No. 2) enacted?

Section 117 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 117, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.