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<h1>Delhi GST Amendment Act 2021: Sections 13 & 14 Effective from August 1, 2021, per Notification by Finance Dept.</h1> The Delhi Goods and Services Tax (Amendment) Act, 2021, under notification No. 29/2021-State Tax (Rate), issued by the Finance (Expenditure-I) Department, appoints August 1, 2021, as the effective date for implementing sections 13 and 14 of the Act. This notification, dated November 18, 2021, is authorized by the Lieutenant Governor of the National Capital Territory of Delhi.