The Government of NCT Delhi vide notification dated 19.11.2020 has appointed 1 September, 2019 as the date on which the section 10 & 13 of the Delhi GST (Amendment) Act 2019 shall come into force. Section 10 provides that the interest of the tax payable for supplies declared in the return furnished after due date shall be levied on that portion of the tax paid by debiting the electronic cash ledger. Section 13 provides that where the Central Government has disbursed the refund of the State Tax, such refund amount shall be transferred by the Delhi Government to the Central Government.
