Amendment to Section 16: Invoice and Debit Note Communication Requirement
An amendment has been made to Section 16 of the Central Goods and Services Tax Act. In sub-section (2), a new clause (aa) is added. This clause requires that the details of any invoice or debit note mentioned in clause (a) must be provided by the supplier in their statement of outward supplies. Additionally, these details must be communicated to the recipient as specified under Section 37 of the same Act. This ensures that both the supplier and recipient are on the same page regarding the transaction details, enhancing transparency and compliance in the GST framework.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 16.
109. In section 16 of the Central Goods and Services Tax Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:––
“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”.
