5. Amendment of section 20 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 20 of the principal enactment is hereby amended as follows :—

(1)

in subsection (2) of that section, by the substitution for the words and figures “Any valid tax invoice issued under the Goods and Services Tax Act, No.

34 of 1996 prior to August 1, 2002”, of the words and figures “Any tax invoice not issued within the period specified in subsection (1) and which does not conform to the provisions of subsection (2) shall not be a valid tax invoice. Any valid tax invoice issued under the Goods and Services Tax Act, No.

34 of 1996 prior to August 1, 2002 or thereafter”;

(2)

in subsection (3) of that section, by the substitution for the words “treated as a tax invoice.”, of the words

“treated as a tax invoice under this Act.”.;

(3)

in subsection (6) of that section, by the substitution for the words “purposes of this Act.”, of the words —

“purposes of this Act :

Provided however a tax invoice shall be issued by such registered person who makes such taxable supply to any Government institution, Provincial

Council, Local Government institution, or any public corporation, for any taxable supply made to such institution, Council or such corporation, as the case may be, whether or not such institution, Council or corporation is registered under this Act.”.

Read on from s 6