Amendment notification under sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017(dated-06.10.2022)-Govt. of NCT Delhi.

• 10th, October 2022
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Amendment notification under sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017(dated-06.10.2022)-Govt. of NCT Delhi.

• In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.
• This notification shall come into force with effect from the 1st day of February, 2019, refer attachment for further details.