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Section 11: Amendment of section 140

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

In section 140 of the principal Act, witheffect from the 1st day of July, 2017,––

(a) in sub-section (1), after the words ―existing law‖, the words ―within such time and‖ shall be inserted and shall be deemed to have been inserted;

(b) in sub-section (2), after the words ―appointed day‖, the words ―within such time and‖ shall be inserted and shall be deemed to have been inserted;

(c) in sub-section (3), for the words ―goods held in stock on the appointed day subject to‖, the words ―goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to‖ shall be substituted and shall be deemed to have been substituted;

(d) in sub-section (5), for the words ―existing law‖, the words ―existing law, within such time and in such manner as may be prescribed‖ shall be substituted and shall be deemed to have been substituted;

(e) in sub-section (6), for the words ―goods held in stock on the appointed day subject to‖, the words ―goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to‖ shall be substituted and shall be deemed to have been substituted;

Where this provision sits

Act“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section11
Marginal noteAmendment of section 140
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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