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<h1>Delhi GST Amendment Act 2021: Sections 2, 3, 7-16 Enforced from January 1, 2022, by Lieutenant Governor.</h1> The notification issued by the Finance (Expenditure-I) Department of Delhi, dated March 22, 2022, announces the enforcement of specific sections (2, 3, and 7 to 16) of the Delhi Goods and Services Tax (Amendment) Act, 2021. The Lieutenant Governor of the National Capital Territory of Delhi has designated January 1, 2022, as the effective date for these provisions. This action is executed under the authority granted by Sub-section (ii) of section 1 of the Amendment Act.