Amendment of section 13

In Section 13 of the Principal Act, in sub-section (3), - (i) for clause (f), the following clause shall be substituted, namely: - "(f) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier, in cases where invoice is required to be issued by the supplier; or"; (ii) after clause (f), 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 proviso, after the words, brackets, and letter "or clause (f)", the words, brackets and letter "or clause (c)" shall be inserted. In section 35 of the Principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.