Section 13 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
13. Amendment of section 54:- In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:––
“(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.
