Section 13

The principal Act is amended by inserting after section 56g the following section:

“Credit notes and debit notes 56ga.  Where any digital service is provided by any foreign registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such foreign registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.”.