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of <h1>Delhi GST Amendment Act Provisions Implemented from January 1, 2021: Sections 3-10, 14 Now in Effect.</h1> The Lt. Governor of the National Capital Territory of Delhi has designated January 1, 2021, as the effective date for the implementation of sections 3, 4, 5, 6, 7, 8, 9, 10, and 14 of the Delhi Goods and Services Tax (Amendment) Act, 2020. This notification, issued by the Finance (Expenditure-IV) Department, formalizes the commencement of these provisions under the authority granted by sub-section (2) of section 1 of the Act.
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