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NCT Delhi - Section

Section 13 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

13. Substitution of new section for section 151: Power to call for information.

For section 151 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: ––“151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnishinformation relating to any matter dealt with in connection with this Act, within such time, in such form, and in suchmanner, as may be specified therein.”.