Amendment status not verified — confirm the current text below against the official source.
ln the Principal Act, in Section 13, in sub-section (3),- Amendment of (i) in ctause (b), for the words "by the supplier, the words "by thu s""tion 13' supplier. in cases where invoice is required to be issued by the supplier; or" shall be substituted; (ii) after clause (b), the following clause shall be inserted, namely:- "(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:"; (iii) in the first proviso, afterthewords, brackets and letter"orclause (b)", the words, brackets and letter "or clause (c)" shall be inserted.