DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFARIS
Delhi, the 14th June, 2017
No. F.14(3)/LA-2017/ cons2law / 49-58. —The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 8th June, 2017 and is hereby published for general information:-
“THE DELHI GOODS AND SERVICES TAX ACT, 2017
(DELHI ACT 03 OF 2017)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31st May, 2017)
[8th June, 2017]
An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto
BE it enacted by Legislative Assembly of Delhi in the Sixty-eighth Year of the Republic of India as follows:-
1. Short title, extent and commencement.
(1) This Act may be called the Delhi Goods and Services Tax Act, 2017
(2) It extends to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.