Section 8 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
8. Amendment of section 75: In section 75 of the Delhi Goods and Services Tax Act, in sub-section (12), the
following Explanation shall be inserted, namely:––„Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the taxpayable in respect of details of outward supplies furnished under section 37, but not included in the returnfurnished under section 39.‟
