Section 9: Amendment of section 122

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

In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely:–– ―(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause

(ix) of sub-section (1)and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.‖.

Where this provision sits

Act	“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section	9
Marginal note	Amendment of section 122
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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