Section 13. Amendment of article 286.

Important Keyword: Article 286, Section 13.

GST Section 13. Amendment of article 286.

In article 286 of the Constitution,-

(i) in clause (1),-

(A) for the words “the sale or purchase of goods where such sale or purchase takes place”, the words “the supply of goods or of services or both, where such supply takes place” shall be substituted;

(B) in sub-clause (b), for the word “goods”, at both the places where it occurs, the words “goods or services or both” shall be substituted;

(ii) in clause (2), for the words “sale or purchase of goods takes place”, the words “supply of goods or of services or both” shall be substituted;

(iii) clause (3) shall be omitted.

Read More: Notification No. 65/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.

Web Stories: Notification No. 65/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.

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