7. Section 20 of the principal enactment is hereby amended in subsection (6) of that section as follows :-
| (1) by the re-numbering of that subsection as paragraph (a) of that subsection ; |
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| (2) in the re-numbered paragraph (a) by the substitution for the words "under this subsection" of the words "under this paragraph;"; |
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| (3) by the addition, immediately after the re-numbered subsection (6) (a) of that subsection of the following new paragraph:-
| | "(b) Notwithstanding the provisions of subsection (2), though Value Added Tax is deferred, there shall be issued by every registered person, on supplies made under paragraphs (a) or (c) of subsection (2) of section 2, a tax invoice along with the Value Added Tax component shown as 'Suspended Value Added Tax' . An invoice issued under this paragraph shall not be considered as a tax invoice for the purposes of this Act". | | |
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Sri Lanka Consolidated Acts