The Government of NCT Delhi vide notification dated 14 July, 2020 has appointed the the 1st day of January, 2020, as the date on which the provisions of sections 2 to 21, except section 2, section 7, section 10 and sections 13 to 20 of the Delhi Goods and Services Tax (Amendment) Act, 2019 (Delhi Act 06 of 2019) shall come into force.
As per the new amendment, every registered person shall undergo authentication or furnish proof of possession of Aadhar Number in the prescribed manner. Also the prescribed class of registered persons shall provide the prescribed modes of electronic payment to the recipients of supply of goods or services.
Click here to read the Notification.
Click here to read the amendment.
