Section 18: Amendment of section 104

The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)Union territory Regulations of Delhi · 2017

In section 104 of the principal Act, in sub-section (1),—

(a) after the words “Authority or the Appellate Authority", the words “or the National Appellate Authority” shall ba inserted;

(b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C of Central Goods and Services Tax Act, 2017" shall be inserted.

Where this provision sits

Act	The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)
Section	18
Marginal note	Amendment of section 104
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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