12. Section 20 of the principal enactment is hereby amended as follows:-
| (1) in Subsection (1) of that section by the substitution for the words "shall issue to another registered person to whom a supply is made", of the words "shall issue to the person to whom such supply is made"; |
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| (2) in subsection (2) of that section:- |
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| (a) by the repeal of paragraph (b) of that subsection and the substitution therefor of the following paragraph:- |
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| "(b) the name and address of the person to whom the supply was made ;"; and |
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| (b) in paragraph (f) of that subsection, by the substitution for the words and figures "the amount of any excise duty payable under the Excise (Special Provisions) Act. No. 13 of 1989 any national" of the words "the amount of any national"; |
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| (3) by the repeal of subsection (6) of that section and the substitution therefor of the following:-
| | (6)Notwithstanding the provisions of section 2, Where a registered person makes a taxable supply, the value' of which does not exceed two thousand rupees such registered person may issue a tax invoice setting out the following:-
| | | (a) the name, address and the registration number of the supplier; |
| (b) the date on which the tax invoice was issued and its serial number; |
| (c) the date of supply and the description of goods or services supplied; |
| (d) the quantity or volume of the Supply ; |
| (e) the consideration inclusive of the tax for the supply and the relevant rate of tax." |
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Sri Lanka Consolidated Acts