Section 7: Amendment of section 31

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

In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:–– [PART IV DELHI GAZETTE : EXTRAORDINARY 5 ―Provided that the Government may, on the recommendations of the Council, by notification,––

(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;

(b) subject to the condition mentioned therein, specify the categories of services in respect of which––

(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or

(ii) tax invoice may not be issued.‖.

Where this provision sits

Act	“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section	7
Marginal note	Amendment of section 31
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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