Amendment status not verified — confirm the current text below against the official source.
(1) This Act may be called the Delhi Goods and Services Tax Act, 2017. Short title, extent and commencem ent. (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.