Delhi GST Act Section 52 Implemented on October 1, 2018, as per Notification No. 51/2018.
The Lieutenant Governor of the National Capital Territory of Delhi has designated October 1, 2018, as the effective date for the implementation of section 52 of the Delhi Goods and Services Tax Act, 2017. This decision is formalized under Notification No. 51/2018 - State Tax, issued by the Finance (Revenue-1) Department on September 27, 2019. The notification is authorized by the Deputy Secretary of Finance and is executed under the powers granted by sub-section (3) of section 1 of the Act.