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**Report: Analysis of the Delhi Goods and Services Tax Amendment Act, 2021**
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (DGST) Amendment Act, 2021, based solely on the provided official text. The Act primarily aims to modify existing provisions of the Delhi Goods and Services Tax Act, 2017, with changes impacting areas such as the scope of supply, input tax credit eligibility, annual return filing, interest calculation on delayed tax payments, procedures related to goods detention and seizure, and information disclosure requirements. The key findings of this report highlight specific amendments related to the treatment of transactions between entities and their members, invoice details in outward supply statements, and modifications to penalty structures for non-compliance.
**2. Introduction:**
This report provides an informative overview and analysis of the Delhi Goods and Services Tax (DGST) Amendment Act, 2021 (Delhi Act 03 of 2021). The analysis is strictly based on the official government policy text provided and aims to inform stakeholders about the key changes introduced by this amendment.
**3. Policy Overview:**
* This Act amends the Delhi Goods and Services Tax Act, 2017.
* **Core Objective(s) (inferred):** The core objectives, based on the provided text, appear to be:
* Clarifying the scope of taxable supplies.
* Streamlining input tax credit claims.
* Revising the annual return filing requirements and procedures.
* Modifying penalty and enforcement mechanisms for non-compliance.
* Enhancing the process of information gathering.
**4. Background and Rationale:**
This is an amendment to the existing DGST Act, 2017. The likely reasons for these specific amendments, inferred from the provided text, include:
* **Addressing ambiguities in the definition of "supply":** The amendment clarifies the treatment of transactions between entities (excluding individuals) and their members/constituents, likely to resolve disputes or uncertainties in this area.
* **Improving ITC claim processes:** Insertion of clause regarding invoice/debit note details furnished by supplier to the recipient indicates to reduce fraudulent claims.
* **Simplifying compliance:** Amendments related to annual return filing (Section 44) potentially aim to reduce the compliance burden on certain registered persons.
* **Streamlining enforcement and penalty mechanisms:** Changes to sections related to detention/seizure of goods (Section 129) and associated penalties suggest an effort to make enforcement more effective and proportionate.
* **Modifying the section related to Power to call for information** Amends the process of collection to improve efficiency.
**5. Key Provisions / Changes:**
The following are the key changes introduced by the DGST Amendment Act, 2021, based on the provided text:
* **Section 7 (Amendment of Scope of Supply):**
* **Original Policy (inferred):** The original policy may have lacked clarity on the tax treatment of transactions between entities (other than individuals) and their members/constituents.
* **New Rule/Provision:** Adds clause (aa) to Section 7(1) to include "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." An explanation clarifies that the entity and its members are to be treated as separate persons for these transactions.
* **Difference/Effect:** This clarifies that transactions between entities and their members (excluding individuals) are considered "supplies" and subject to GST, overturning any previous interpretation that might have treated them differently.
* **Section 16 (Amendment of Input Tax Credit):**
* **Original Policy (inferred):** Previously, the conditions for availing input tax credit may not have explicitly required the details of the invoice to be communicated to the recipient.
* **New Rule/Provision:** Adds clause (aa) to Section 16(2) requiring details of invoice/debit note furnished by the supplier to the recipient.
* **Difference/Effect:** It has made compulsory for the recipient of the invoice to have been communicated via invoice details, further strengthening the validation for input tax credit claims.
* **Section 35 (Amendment of Annual Return):**
* **Original Policy (inferred):** Subsection 5 originally mandated a specific requirement related to audit of accounts, which is now being removed.
* **New Rule/Provision:** Subsection 5 is omitted.
* **Difference/Effect:** The specific requirement detailed in Subsection 5 is now revoked.
* **Section 44 (Substitution of new section for Annual return):**
* **Original Policy (inferred):** Section 44 originally mandated specific requirements for annual return filing.
* **New Rule/Provision:** Substitutes the entire section 44, now requiring every registered person (excluding certain categories like Input Service Distributors, those paying tax under specific sections, casual taxable persons, and non-resident taxable persons) to furnish an annual return, potentially including a self-certified reconciliation statement. The Commissioner can exempt certain registered persons from filing annual returns.
* **Difference/Effect:** This changes the annual return filing requirements and provides the Commissioner with the authority to exempt certain classes of registered persons.
* **Section 50 (Amendment of Interest on delayed tax):**
* **Original Policy (inferred):** The original provision lacked clarity on interest calculation on delayed tax payments.
* **New Rule/Provision:** Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.
* **Difference/Effect:** Interest is now payable only on that portion of the tax which is paid by debiting the electronic cash ledger.
* **Section 74 (Amendment of tax not paid):**
* **Original Policy (inferred):** Included sections 122, 125, 129 and 130.
* **New Rule/Provision:** Now only includes sections 122 and 125.
* **Difference/Effect:** The new rule removed the sections from the list.
* **Section 75 (Amendment of Self-assessed tax):**
* **Original Policy (inferred):** The original provision lacked clarity on self-assessed tax.
* **New Rule/Provision:** Inserted explanation to include details of outward supplies furnished under section 37.
* **Difference/Effect:** Explanation is added for self assessed tax to include the tax payable for details of outward supplies, that have not been included under section 39.
* **Section 83 (Amendment of Provisional attachment to protect revenue):**
* **Original Policy (inferred):** Original section lacked clarity.
* **New Rule/Provision:** Modified the original rule.
* **Difference/Effect:** Amendment offers clarification on Commissioner's opinion, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person.
* **Section 107 (Amendment of Appeals to Appellate Authority):**
* **Original Policy (inferred):** Original provision lacked clarity on appeals under subsection 3 of section 129.
* **New Rule/Provision:** Inserts the provision that no appeal shall be filed against an order under subsection 3 of section 129, unless a sum equal to twentyfive per cent. of the penalty has been paid by the appellant.
* **Difference/Effect:** Introduces a mandatory pre-deposit of 25% of the penalty for filing appeals against orders under Section 129(3).
* **Section 129 (Amendment of Detention, seizure and release of goods and conveyances in transit):**
* **Original Policy (inferred):** This section addresses the procedures for the detention, seizure, and release of goods and conveyances in transit.
* **New Rule/Provision:**
* Substituted clauses (a) and (b) in subsection 1, defining penalties related to the detention of goods.
* Omitted subsection 2.
* Substituted subsection 3 detailing the procedures and timelines of the proper officer.
* Replaced the words "No tax, interest or penalty" for the words "No penalty shall be substituted"
* Substituted subsection 6 for provision related to the person transporting any goods.
* **Difference/Effect:** Restructures the penalties for the detention of goods, sets timelines for issuing notices and orders and provides conditions for the release of goods and conveyances.
* **Section 130 (Amendment of Confiscation of goods or conveyances and levy of penalty):**
* **Original Policy (inferred):** This section addresses the Confiscation of goods or conveyances and levy of penalty.
* **New Rule/Provision:**
* Replaced the words "Notwithstanding anything contained in this Act, if" for "Where"
* subsection 3 shall be omitted.
* **Difference/Effect:** Simplifies the language from the original rule.
* **Section 151 (Substitution of new section for Power to call for information):**
* **Original Policy (inferred):** Original section lacked clarity.
* **New Rule/Provision:** Modified the original rule to enable the Commissioner to direct the information collection from a person.
* **Difference/Effect:** Clarification of the Commissioner's power to enable a person to furnish information.
* **Section 152 (Amendment of Publication of information respecting persons in certain cases):**
* **Original Policy (inferred):** This section details Publication of information respecting persons in certain cases.
* **New Rule/Provision:**
* Removed the words "of any individual return or part thereof"
* inserted the words "without giving an opportunity of being heard to the person concerned"
* Subsection 2 is omitted.
* **Difference/Effect:** Simplifies the language from the original rule.
* **Section 168 (Amendment of Power to issue instructions or directions):**
* **Original Policy (inferred):** This section details the power to issue instructions or directions.
* **New Rule/Provision:**
* Replaced the words "subsection 1 of section 44" for "section 44"
* the words, brackets and figures subsection 1 of section 151, shall be omitted.
* **Difference/Effect:** Simplifies the language from the original rule.
* **Schedule II (Amendment to Schedule II):**
* **Original Policy (inferred):** Paragraph 7 originally detailed a specific inclusion in Schedule II
* **New Rule/Provision:** Paragraph 7 of Schedule II is omitted.
* **Difference/Effect:** This removes a specific provision from Schedule II, effective from July 1, 2017. The nature of this provision cannot be determined without referring to the original DGST Act, 2017.
**6. Target Audience and Stakeholders:**
Based on the provided text, the target audience and stakeholders directly affected by these amendments include:
* **Registered persons under the Delhi GST Act:** Those required to file returns, pay taxes, and claim input tax credit.
* **Businesses (other than individuals) with members or constituents:** The change in Section 7(1) directly impacts these entities.
* **Suppliers and recipients of goods and services:** Impacted by the ITC changes related to invoice details.
* **Transporters of goods:** Impacted by changes to section 129 relating to procedures on goods under transit.
* **Tax authorities and officers:** Responsible for implementing and enforcing the provisions of the DGST Act.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Commissioner of GST and other tax officials are responsible for implementing and enforcing these amendments.
* **Timelines/Procedures:**
* Section 6 of the Act is deemed to be in effect from June 1, 2021.
* Other provisions will come into effect on dates notified by the State Government in the Official Gazette.
* Section 129 specifies timelines for issuing notices (7 days) and passing orders (7 days) related to detained goods.
* Section 129 also specifies the timelines from when the order is issued for the penalty payment.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes, based on the amendment text, are:
* **Increased tax revenue:** By clarifying the scope of supply (Section 7).
* **Improved ITC claim processes:** Making invoices mandatory is expected to reduce fraudulent claims and streamline the ITC process.
* **Reduced compliance burden (potentially):** Simplifying annual return filing for certain registered persons (Section 44).
* **More effective enforcement:** Streamlining the enforcement processes related to detained/seized goods (Section 129).
* **Fairness and transparency:** Through Commissioner's direct action, by order in writing.
**9. Conclusion:**
The Delhi Goods and Services Tax Amendment Act, 2021 introduces several key changes to the DGST Act, 2017. These amendments aim to clarify existing provisions, improve compliance procedures, and enhance enforcement mechanisms. The changes are significant for registered persons, businesses, and tax authorities operating within the National Capital Territory of Delhi. This report provides a detailed summary of the amendments based solely on the provided policy text, highlighting its significance for stakeholders in the Delhi GST ecosystem. Further analysis of the original DGST Act, 2017, and related regulations is needed for a complete understanding of the implications.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India. This policy document pertains to the Government of the National Capital Territory of Delhi.
Delhi Goods and Services Tax Act, 2017: A tax law in Delhi which is being amended by this current notification.
Delhi Goods and Services Tax Amendment Act, 2021: The act that enacts amendments to the Delhi Goods and Services Tax Act, 2017.
Legislative Assembly of the National Capital Territory of Delhi: The legislative body that passed the Delhi Goods and Services Tax Amendment Act, 2021.
Lt. Governor of Delhi: The Lieutenant Governor of Delhi, who gave assent to the Delhi Goods and Services Tax Amendment Act, 2021.
Comptroller and Auditor General of India: An authority mentioned in the context of auditing accounts of government departments, where certain provisions of the act do not apply.
Council: Refers to the Goods and Services Tax (GST) Council, which makes recommendations related to tax exemptions.
Sanjay Kumar Aggarwal: Principal Secretary of Law, Justice and Legislative Affairs who is responsible for the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.H-x1x3x0 82021-228955
SG-DLxx-ExG-1ID3E0x8x2x0 21-228955
असाधारण
EXTRAORDINARY
प्राजधकार स े प्रकाजित
PUBLISHED BY AUTHORITY
स.ं 229] दिल्ली, बधु वार , अगस्ट्त 11, 2021/श्रावण 20, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 129
No. 229] DELHI, WEDNESDAY, AUGUST 11, 2021/SRAVANA 20, 1943 [N. C. T. D. No. 129
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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/kkjk 37 ds v/khu fofufnZ"V jhfr esa ,sls chtd ;k ukes uksV ds çkfIrdrkZ dks lalwfpr fd, x, gSaA (^^A
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¼v½ mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&
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izkIr gksus dh rkjh[k ls iUnzg fnu ds Hkhrj] mi/kkjk ¼1½ esa ;Fkkmicfa/kr “kkfLr dh jde dk lank; djus esa vlQy jgrk gS] rks bl
izdkj fu#) ;k vfHkx`ghr eky ;k ogku] mi/kkjk ¼3½ ds v/khu “kkfLr dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds Hkhrj] ftls
fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk fuiVk, tkus dk nk;h gksxk %
ijra q ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu “kkfLr ds lank; ij ;k ,d yk[k #i,] buesa ls tks Hkh de gks] dk lank;
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¼ii½ **/kkjk 151 dh mi&/kkjk ¼1½** 'kCnksa] vadksa vkSj dks"Bdksa dk yksi fd;k tk,xkA
16- 2 fnYyh eky vkSj lsok dj vf/kfu;e dh vuqlwph 2 esa] iSjk 7 dk 1 tqykbZ] 2017 ls yksi fd;k tk,xk
vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA
lat; dqekj vxzoky] Ikz/kku lfpo ¼fof/k] U;k; ,oa fo/kk;h dk;Z½4 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 11th August, 2021
No. F.14 (73)/LA-2021/ALA1/76-85.—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 9th August, 2021 and is hereby
published for general information:-
“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021
(DELHI ACT 03 OF 2021)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 30th July, 2021)
[ 9th August, 2021]
An Act to amend the Delhi Goods and Services Tax Act, 2017 (3 of 2017)
BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-Second Year of
the Republic of India as follows:-
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;”.
4. Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, sub-section (5) shall be
omitted.
5. Substitution of new section for section 44 Annual return: For section 44 of the Delhi Goods and Services
Tax Act, the following section shall be substituted, namely:––
“44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include
a self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the
financial year, with the audited annual financial statement for every financial year electronically, within such time and
in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any
class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central
Government or a State Government or a local authority, whose books of account are subject to audit by the
Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under
any law for the time being in force.”.
6. Amendment of section 50: In section 50 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the
1st day of July, 2017, namely:––[PART IV DELHI GAZETTE : EXTRAORDINARY 5
“Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the
return for the said period furnished after the due date in accordance with the provisions of section 39, except
where such return is furnished after commencement of any proceedings under section 73 or section 74 in
respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic
cash ledger.”
7. Amendment of section 74: In section 74 of the Delhi Goods and Services Tax Act, in Explanation 1, in
clause (ii), for the words and figures “sections 122, 125, 129 and 130”, the words and figures “sections 122 and 125”
shall be substituted.
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 tax
payable in respect of details of outward supplies furnished under section 37, but not included in the return
furnished under section 39.‟
9. Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the
following sub-section shall be substituted, namely:––
“(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the
Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is
necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account,
belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as
may be prescribed.”.
10. Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6),
the following proviso shall be inserted, namely:––
“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum
equal to twenty-five per cent. of the penalty has been paid by the appellant.”.
11. Amendment of section 129: In section 129 of the Delhi Goods and Services Tax Act, ––
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:––
“(a) on payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of exempted
goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees,
whichever is less, where the owner of the goods comes forward for payment of such penalty;
“(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent of the tax payable
on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent of
the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come
forward for payment of such penalty;”;
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted, namely:––
“(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of
such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days
from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).”;
(iv) in sub-section (4), for the words “No tax, interest or penalty”, the words “No penalty” shall be
substituted;
(v) for sub-section (6), the following sub-section shall be substituted, namely:––
“(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty
under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3),
the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and
within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one
lakh rupees, whichever is less;
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to
depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.”
12. Amendment of section 130: In section 130 of the Delhi Goods and Services Tax Act,––
(a) in sub-section (1), for the words “Notwithstanding anything contained in this Act, if ”, the word
“Where” shall be substituted;6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(b) in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty
leviable under sub-section (1) of section 129”, the words “penalty equal to hundred per cent of the tax
payable on such goods” shall be substituted;
(c) sub-section (3) shall be omitted.
13. Substitution of new section for section 151: Power to call for information.
For section 151 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: ––
“151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish
information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such
manner, as may be specified therein.”.
14. Amendment of section 152: In section 152 of the Delhi Goods and Services Tax Act,––
(a) in sub-section (1),––
(i) the words “of any individual return or part thereof” shall be omitted;
(ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being
heard to the person concerned” shall be inserted;
(b) sub-section (2) shall be omitted.
15. Amendment of section 168: In section 168 of the Delhi Goods and Services Tax Act, in
sub-section (2),––
(i) for the words, brackets and figures “sub-section (1) of section 44”, the word and figures “section
44” shall be substituted;
(ii) the words, brackets and figures “sub-section (1) of section 151,” shall be omitted.
16. Amendment to Schedule II : In Schedule II of the Delhi Goods and Services Tax Act, paragraph 7 shall be
omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
SANJAY KUMAR AGGARWAL, Principal Secy. (Law, Justice & L.A.)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.