Commencement of GST Amendment provisions: specified sections brought into force from January first by official notification. Under the empowering provision in subsection (ii) of section 1 of the Amendment Act, the Lieutenant Governor appointed 1 January 2022 as the date on which sections 2, 3 and 7 to 16 of the Delhi Goods and Services Tax (Amendment) Act, 2021 shall come into force by official notification issued on 22 March 2022, thereby bringing the listed amendment provisions into operational effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST Amendment provisions: specified sections brought into force from January first by official notification.
Under the empowering provision in subsection (ii) of section 1 of the Amendment Act, the Lieutenant Governor appointed 1 January 2022 as the date on which sections 2, 3 and 7 to 16 of the Delhi Goods and Services Tax (Amendment) Act, 2021 shall come into force by official notification issued on 22 March 2022, thereby bringing the listed amendment provisions into operational effect.
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