In section 29 of the principal Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:–– ―(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:‖.
Section 5: Amendment of section 29
“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)Union territory Regulations of Delhi · 2017
Where this provision sits
| Act | “the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021) |
|---|---|
| Section | 5 |
| Marginal note | Amendment of section 29 |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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