Section 3 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
3. Amendment of section 16: In section 16 of the Delhi Goods and Services Tax Act, in sub-section (2), after
clause (a), the following clause shall be inserted, namely:––“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in thestatement of outward supplies and such details have been communicated to the recipient of such invoice or debit notein the manner specified under section 37;”.
