Section 31, The Finance Act, 2021

Section 34 of the Goods and Services Tax Act 2009 isamended as follows - (a) in subsection (1) by repealing and replacing that subsection with the following new of section 19 of section 34 "(1) A person who has not received a GST invoice from a taxable person or GST- registered supplier for purchase or supply made, may request a GST invoice as evidence that a taxable supply was received (b) in subsection (2) by repealing and replacing that subsection with the following new "(2) A registered GST supplier or business shall comply with subsection (1) by issuing to the customer an original GST receipt or invoice generated from the electronic cash register (ECR) system or any automated system of the National Revenue Authority, in respect of all supplies of goods or services made, whether such GST receipt or invoice is requested by the customer or not" (c) by inserting the following new subsections immediately after subsection (3): (4) A registered GST taxpayer shall report within 24 hours to the Commissioner-General any breakdown or fault in the use of the electronic cash register System so as to allow timely repairs or replacement of the machine. (5) A registered GST taxpayer who fails to use the electronics cash register system or fails to report a breakdown or any fault affecting the effective use of the electronic cash register system, shall be subject to the penalty provisions prescribed in the regulations relating to the electronics cash register system". (6) In the case of breakdown in the systems issuing electronically generated receipts from the electronic cash register system and other fields of practice that provide expertise and other technical services for the payment of a fee."