- 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.".
