The Finance Department (Delhi) on November 18, 2021 has issued a notification to provide the date of commencement for certain provisions of Section 13 and 14 of Delhi Goods and Services Tax (Amendment) Act, 2021.
The Delhi Government has decided August 01, 2021 as the commencement date of the provisions of said act.
Section 13 of Delhi Goods and Services Tax (Amendment) Act, 2021 provides:
Section 151, substituted, the jurisdictional commissioner has the power to call for information from any person relating to any matters dealt with in connection with the Act.