1. Short title and commencement:-(i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2021. (ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint; and the different dates may be appointed for different provisions of this Act. 2. Amendment of Section 7: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi Goods and Services Tax Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:–– ―(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice- versa, for cash, deferred payment or other valuable consideration. Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;‖. 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 the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;‖. ...............