Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 20 of the principal enactment
| 12. Section 20 of the principal enactment as amended by Act No. 11 of 1998 is hereby further amended in subsection (6) of that section by the substitution for all the words from "Notwithstanding the provision or section 2' to "tax invoice setting out the following" of the following :- "Notwithstanding the provisions of subsection (2), where a registered person makes a taxable supply and the value of such supply does not exceed two thousand rupees or makes a whole sale or retail supply of taxable goods or services he may, where the person to whom such taxable supply is made or such whole sale or retail supply is made, as the case may be, does not demand a tax invoice as provided in subsection (2) issue a tax invoice setting out the following.". |