Section 1st in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
1st. day of July, 2017, namely:––
[PART IV DELHI GAZETTE : EXTRAORDINARY 5“Provided that the interest on tax payable in respect of supplies made during a tax period and declared in thereturn for the said period furnished after the due date in accordance with the provisions of section 39, exceptwhere such return is furnished after commencement of any proceedings under section 73 or section 74 inrespect of the said period, shall be payable on that portion of the tax which is paid by debiting the electroniccash ledger.”
