Page 60 - GSTL_2nd April 2020_Vol 35_Part 1

B4 GST LAW TIMES [ Vol. 35
CENTRAL GOODS AND SERVICES TAX

118. Amendment of section 2. — In section 2 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods
and Services Tax Act), in clause (114), for clauses (c) and (d), the following claus-
es shall be substituted, namely :-
“(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;”.
119. Amendment of section 10. — In section 10 of the Central Goods
and Services Tax Act, in sub-section (2), in clauses (b), (c) and (d), after the words
“of goods”, the words “or services” shall be inserted.
120. Amendment of section 16. — In section 16 of the Central Goods
and Services Tax Act, in sub-section (4), the words “invoice relating to such”
shall be omitted.
121. Amendment of section 29. — In section 29 of the Central Goods
and Services Tax Act, in sub-section (1), for clause (c), the following clause shall
be substituted, namely :-
“(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntari-
ly made under sub-section (3) of section 25 :”.
122. Amendment of section 30. — In section 30 of the Central Goods
and Services Tax Act, in sub-section (1), for the proviso, the following proviso
shall be substituted, namely :-
“Provided that such period may, on sufficient cause being shown,
and for reasons to be recorded in writing, be extended, -
(a) by the Additional Commissioner or the Joint Commis-
sioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceed-
ing thirty days, beyond the period specified in clause (a).”.
123. Amendment of section 31. — 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.”.
124. Amendment of section 51. — In section 51 of the Central Goods
and Services Tax Act, -
(a) for sub-section (3), the following sub-section shall be substitut-
ed, namely :-
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