Amendment of section 31

In section 31 of the Principal Act, - (a) in sub-section (3), for clause (f), the following clause shall be substituted, namely: - "(f) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall within the period as may be prescribed issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;"; (b) after clause (f), the following Explanation shall be inserted, namely: - "Explanation. - For the purposes of clause (f), the expression "supplier who is not registered" shall include a supplier who is registered solely for the purpose of deduction of tax under section 51.". In section 107 of the principal Act, - (a) in sub-section (6), in clause (a), for the word "twenty-five", the word "twenty" shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.