Amendment of Section 13

In the Principal Act, in Section 13, in sub-section (3),- (i) in clause (b), for the words "by the supplier, the words "by the 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, after the words, brackets and letter "or clause (b)", the words, brackets and letter "or clause (c)" shall be inserted.