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Date: 2025-08-20 Category: Extra Ordinary State: Union Government Country: India

Delhi Act No 6 of 2025

Issued by Government of The National Capital Territory of Delhi · Law, Justice & Legislative Affairs

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Executive Summary & Key Takeaways

Executive Summary: The Delhi Goods and Services Tax Second Amendment Act, 2025, amends the Delhi Goods and Services Tax Act, 2017. The Act received assent from the Lt. Governor of Delhi on August 19, 2025, and was passed by the Legislative Assembly of the National Capital Territory of Delhi on August 8, 2025. Sections 2 to 15 will come into force on a date to be notified by the State Government. Key Points / Main Content: Amendments to Section 2: * Effective April 1, 2025, clause 61 is amended to include references to the Integrated Goods and Services Tax Act, 2017. * Clause 69 is amended to include definitions of "local fund" and "municipal fund." * A new clause 116A is inserted, defining "unique identification marking" as a secure, non-removable digital stamp or similar marking. Omission of Subsections: * Subsections 4 of Section 12 and Section 13 of the Delhi Goods and Services Tax Act are omitted. Amendments to Section 17: * Clause (d) of subsection 5 is amended, with effect from July 1, 2017, to replace "plant or machinery" with "plant and machinery". * Explanation 2 is inserted to clarify that any reference to "plant or machinery" should always be construed as a reference to "plant and machinery". Amendments to Section 20: * Effective April 1, 2025, subsections 1 and 2 are amended to include references to the Integrated Goods and Services Tax Act, 2017. Amendments to Section 34: * Subsection 2 is amended with a new proviso stating that no reduction in output tax liability will be permitted if the input tax credit has not been reversed by the recipient or if the tax burden has been passed to another person. Amendments to Section 38: * Subsection 1 is amended to replace "an autogenerated statement" with "a statement". * Amendments to subsection 2 include replacing "autogenerated statement under" with "statement referred in," omitting "and" in clause (a), inserting "including" in clause (b), and inserting a new clause (c) for "such other details as may be prescribed." Amendments to Section 39: * Subsection 1 is amended to replace "and within such time" with "within such time, and subject to such conditions and restrictions". Amendments to Section 107: * Subsection 6 is amended with a new proviso stating that for orders demanding penalty without tax, appeals require payment of ten percent of the penalty. Amendments to Section 112: * Subsection 8 is amended with a new proviso stating that for orders demanding penalty without tax, appeals require payment of ten percent of the penalty, in addition to the amount payable under section 107(6). Insertion of New Sections: * Section 122B is inserted, prescribing a penalty for contravention of section 148A, equal to one lakh rupees or ten percent of the tax payable on goods, whichever is higher. * Section 148A is inserted, allowing the government to specify goods and persons subject to this section, provide a system for unique identification marking, and prescribe the marking for goods. Amendments to Schedule III: * Paragraph 8 is amended to include "Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area" with effect from July 1, 2017. * Explanation 2 is amended, and Explanation 3 is inserted with effect from July 1, 2017, defining "Special Economic Zone," "Free Trade Warehousing Zone," and "Domestic Tariff Area." Tax Refund: * No refund will be made for tax collected if section 14 had been in force at all material times. Impact Analysis: Taxpayers: * Impact: Changes in input tax credit rules, penalty for contravention of section 148A, and conditions for filing appeals. * Action Required: Ensure compliance with new rules regarding input tax credit reversal, unique identification marking, and penalty payments for appeals. Suppliers: * Impact: Changes in output tax liability and conditions related to credit notes. * Action Required: Adhere to revised regulations concerning output tax liability reductions and credit note issuance. Government (Tax Authorities): * Impact: New powers to specify goods and persons for unique identification marking and to collect penalties. * Action Required: Implement systems for unique identification marking and enforce new penalty provisions.

Key Entities Referenced

National Capital Territory of Delhi: The governing territory to which this act applies. Delhi Goods and Services Tax Act, 2017: The primary legislation being amended by this notification. Delhi Goods and Services Tax Second Amendment Act, 2025: The title of the act which is the subject of this notification. Integrated Goods and Services Tax Act, 2017: A related piece of legislation referenced in the amendments. Legislative Assembly of the National Capital Territory of Delhi: The legislative body that passed the amendment act. Special Economic Zone: A designated area with special economic regulations different from the rest of the country. Free Trade Warehousing Zone: A special zone for storing goods with deferred customs duties. Special Economic Zones Act, 2005: Act defining Special Economic Zones
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H2x2xx0 82025-265626 SG-DLxx-ExG-2ID2E0x8x2x0 25-265626 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 246] दिल्ली, बधु वार, अगस्ट्त 20, 2025/श्रावण 29, 1947 [रा.रा.रा.क्षे.दि. स.ं 188 No. 246] DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947 [N. C. T. D. No. 188 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 19 vxLr] 2025 . . 14(102)/LA/2025/jtsecylaw/641-650—jk"Vªh; jkt/kkuh {k=s fnYyh dh fo/kkulHkk ds fuEufyf[kr vf/kfu;e u s mi&jkT;iky dh lgefr fnukad 19th August, 2025 dks çkIr dj yh gS vkSj bls tulk/kkj.k dh tkudkjh ds fy, çdkf'kr fd;k tkrk gS & fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ vf/kfu;e] 2025 ¼2025 dk fnYyh vf/kfu;e 06½ ¼08th August, 2025 dks jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½ {19th August, 2025} Hkkjr x.kjkT; ds fNgÙkjosa o"kZ es a jk"Vªh; jktèkkuh {k=s fnYyh dh foèkku lHkk }kjk fuEufyf[kr :i es a ;g vfèkfu;fer gks%& 5574 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 1- ¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼f}rh; la'kkès ku½ vfèkfu;e] 2025 dgk tk,A ¼ii½ vfèkfu;e dh èkkjk 2 ls 15 ml frfFk dks ço`Ùk gkasxh ftls jkT; ljdkj] vkf/kdkfjd jkti= es a vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micèa kks a gsrq fHkUu&fHkUu frfFk fu;r dh tk ldsxhA 2- %& fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi”pkr~ fnYyh eky ,oa lsok dj vfèkfu;e ds :i esa lanfHkZr½ dh èkkjk 2 esa]&& ¼i½ [kMa ¼61½ esa] Þèkkjk 9ß 'kCn vkSj vda ds i'pkr~] Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZr** 'kCnksa] dks"Bdks a vkSj vda ksa dk s 01 vçSy] 2025 ls var%LFkkfir fd;k tk,xk( ¼ii½ [kMa ¼69½ es]a & ¼d½ mi[kaM ¼x½ es a ] Þuxjikfydk dk çcaèkuß 'kCnksa ds i'pkr~ Þfufèkß 'kCn dk s var%LFkkfir fd;k tk,xk( ¼[k½ mi[kaM ¼x½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k dk s vra %LFkkfir fd;k tk,xk] vFkkZr~%& ^^Li"Vhdj.k-&& bl mi&[kaM ds ç;kstukas gsrq& ¼d½ ÞLFkkuh; fufèkÞ dk vfHkizk; fdlh iapk;r {ks= ds lacaèk es a ukxfjd dk;ks± ds fuoZgu grs q LFkkfir fdlh LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcaèku ds vUrxZr fdlh fufèk ls gS rFkk fdlh Hkh dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus] ,d= djus vkSj fofu;kstu dju s dh 'kfä;k a dkuuw }kjk fufgr gSa( ¼[k½ *uxjikfydk fufèk* dk vfHkizk; fdlh egkuxjh; {ks= ;k uxjikfydk {ks= ds lacèa k es a ukxfjd dk;ks± ds fuoZgu grs q LFkkfir LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcèa ku ds vUrxZr fdlh fufèk ls gS rFkk fdlh Hkh dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus] ,d= djus vkSj fofu;kts u dju s dh 'kfä;k a dkuwu }kjk fufgr gSa(**( ¼iii½ [kMa ¼116½ ds i'pkr~ fuEufyf[kr [kMa dk s var%LFkkfir fd;k tk,xk] vFkkZr~%& *¼116d½ Þfof'k"V igpku fpàkda uÞ dk vfHkizk; èkkjk 148d dh mièkkjk ¼2½ ds [kaM ¼[k½ es a fuÆn"V fof'k"V igpku fpàkda u ls gS rFkk blds vra xZr fMftVy LVkEi] fMftVy fpà ;k dksà vU; le:i fpàkda u 'kkfey gS] tk s fof'k"V] lqjf{kr vkSj u gVk, tkus ;kXs ; gk(s*A 3- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 12 dh mi&èkkjk ¼4½ dk foykis fd;k tk,xkA 4- & fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 13 dh mi&èkkjk ¼4½ dk foyksi fd;k tk,xkA 5- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds [kMa ¼?k½ es]a && ¼i½ Þla;a= ;k e'khujhÞ 'kCnks a ds LFkku ij Þla;a= rFkk e'khujhÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls izfrLFkkfir fd, x, le>s tk,axs( ¼ii½ Li"Vhdj.k dks mlds - ds :i esa la[;kafdr fd;k tk,xk] rFkk bl çdkj la[;kafdr Li"Vhdj.k 1 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&& & [kMa ¼?k½ ds ç;kts uksa grs q] ;g ,rn~ }kjk Li"V fd;k tkrk gS fd fdlh U;k;ky;] U;k;kfèkdj.k ;k vU; çkfèkdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k es a fufgr fdlh Hkh izfrdwy ckr ds gksrs gq, Hkh] Þla;a= ;k e'khujhÞ ds fdlh Hkh lanHkZ dks Þla;a= rFkk e'khujhÞ ds lanHkZ ds :i es a gh le>k tk,xk] rFkk ges”kk le>k tk,(*A[PART IV DELHI GAZETTE : EXTRAORDINARY 3 6- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 20 esa] 1 vçSy] 2025 ls ykxw]& ¼i½ mièkkjk ¼1½ esa] Þèkkjk 9ß 'kCn vkSj vda ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnks]a dk"s Bdkas vkSj vda kas dks vra %LFkkfir fd;k tk,xk( ¼ii½ mièkkjk ¼2½ esa] Þèkkjk 9ß 'kCn vkSj vda ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok dj vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnks]a dk"s Bdkas vkSj vda kas dks vra %LFkkfir fd;k tk,xk( 7- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ esa] ijarqd ds LFkku ij fuEufyf[kr ijra qd dks çfrLFkkfir fd;k tk,xk] vFkkZr~%& Þc'krZs fd vkiÆwrdrkZ ds vkmViqV dj nkf;Ro es a dksà dVkSrh dh vuqefr ugÈ nh tk,xh] ;fn&& ¼i½ ,ls s izR;; uksV ds dkj.k çkIr buiqV dj izR;;] ;fn çkIr fd;k x;k gS] rk s çkIrdrkZ }kjk okil ugÈ fy;k x;k gS] tgka ,ls k çkIrdrkZ iath—r O;fä gS( ;k ¼ii½ ,ls h vkiwfrZ ij dj dk Hkkj fdlh vU; O;fä ij Mkyk x;k gS] vU; ekeyks a esÞa 8- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 38 esa] & ¼i½ mièkkjk ¼1½ es]a ÞLor%&tfur fooj.kß 'kCnks a ds LFkku ij] Þfooj.kß 'kCnksa dk s çfrLFkkfir fd;k tk,xk( ¼ii½ mièkkjk ¼2½ es]a & ¼d½ Þds vra xZr Lor% tfur fooj.kß 'kCnks a ds LFkku ij ÞlanÆHkr fooj.kß 'kCnkas dk s izfrLFkkfir fd;k tk,xk( ¼[k½ [kMa ¼d½ esa] ÞvkSjß 'kCn dk foykis fd;k tk,xk( ¼x½ [kMa ¼[k½ esa ] ÞçkIrdrkZ }kjkß 'kCnks a ds i'pkr~] Þlfgrß 'kCn dk s vra %LFkkfir fd;k tk,xk( ¼?k½ [kMa ¼[k½ ds i'pkr~ fuEufyf[kr [kMa dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ¼x½ ,ls s vU; fooj.k tks fu/kkZfjr fd, tk,aAß 9- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼1½ es]a ÞvkSj ,ls s le; ds Hkhrjß 'kCnks a ds LFkku ij] Þ,ls s le; ds Hkhrj] rFkk ,slh 'krk±s vkSj çfrcèa kks a ds vèkhuß 'kCnks a dks çfrLFkkfir fd;k tk,xkA 10- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 107 dh mièkkjk ¼6½ es]a ijarqd ds LFkku ij fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr~% & Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax dju s okys fdlh vkn's k ds ekey s esa] ,ls s vkns'k ds f[kykQ rc rd dksà vihy nk;j ugÈ dh tk,xh tc rd fd vihydrkZ }kjk mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ 11- fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 112 dh mièkkjk ¼8½ es a fuEufyf[kr ijra qd dks var%LFkkfir fd;k tk,xk] vFkkZr~% &&& Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax dju s okys fdlh vkn's k ds ekey s esa] ,ls s vkns'k ds f[kykQ rc rd dksà vihy Qkby ugÈ dh tk,xh tc rd fd vihydrkZ }kjk èkkjk 107 dh mièkkjk ¼6½ ds ijUrqd ds vUrxZr n;s jkf'k ds vfrfjä mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ 12- %& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122d ds i'pkr~ fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ122[k- bl vfèkfu;e esa fdlh ckr ds gksrs gq, Hkh] tgk a èkkjk 148d dh mièkkjk ¼1½ ds [kMa ¼[k½ esa fuÆn"V dksà O;fä mä èkkjk ds çkoèkkuks a dk mYya?ku djrk gS] rks og vè;k; XV ;k bl vè;k; ds4 DELHI GAZETTE : EXTRAORDINARY PART IV] çkoèkkuks a ds vUrxZr fdlh Hkh nMa ds vfrfjä] ,d yk[k #i;s ;k ,ls s eky ij ns; dj ds nl çfr'kr ds cjkcj tqekZuk ¼tks Hkh vfèkd gks½ ßnsus ds fy, mÙkjnk;h gkxs kA** 13- fnYyh eky ,o a lsok dj vfèkfu;e dh èkkjk 148 ds i'pkr~ fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%& Þ148d- ¼1½ ljdkj ifj"kn dh flQkfj'kksa ij vfèklwpuk }kjk fuÆn"V dj ldrh gS] & ¼ad½ eky( ¼[k½ O;fä ;k O;fä;ksa dk oxZ tks ,sls eky ij vkf/kiR; j[krs gSa ;k mlls lacafèkr dk;Z djrs gSa] ij bl èkkjk ds çkoèkku ykxw gkasxsA ¼2½ ljdkj mièkkjk ¼1½ ds [kaM ¼d½ es a fuÆn"V eky ds lacaèk es]a && ¼d½ fof'k"V igpku fpàkda u dju s rFkk mles a fufgr lwpuk ds byDs Vª‚fud HkaMkj.k rFkk ml rd igqap gsrq] ,d ç.kkyh miyCèk djkuk ,ls s O;fä;kas ds ekè;e ls] tSlk fd fu/kkZfjr fd;k tk,( rFkk ¼[k½ ,ls s eky gsrq fof'k"V igpku fpàkda u fuèkkZfjr djuk] ftles a ntZ dh tku s okyh lwpuk Hkh 'kkfey gSA ¼3½ mièkkjk ¼1½ es a fuÆn"V O;fä] & ¼d½ mä eky ;k mlds iSdstksa ij ,d fof'k"V igpku fpàkadu djuk] ftles a ,ls h lwpuk vkSj ,ls h jhfr lfEefyr gks( ¼[k½ ,ls h lwpuk vkSj C;kSjs ,sls le; ds Hkhrj çLrqr djuk rFkk ,sls vfHkys[kksa ;k nLrkostksa dks ,ls s çi= vkSj jhfr es a cuk, j[kuk( ¼x½ ,ls s eky ds fofuekZ.k ds dkjkcs kj ds LFkku ij LFkkfir e'khujh dk C;kSjk] ftlesa igpku] {kerk] lapkyu dh vofèk vkSj ,ls s vU; C;kSj s ;k lwpuk 'kkfey gS] ,ls s le; ds Hkhrj rFkk ,ls s çi= vkSj jhfr es a çLrqr djuk( ¼?k½ mièkkjk ¼2½ es a fuÆn"V ç.kkyh ds lacèa k eas ,ls h jkf'k dk Hkqxrku djuk( tSlk fuèkkZfjr fd;k tk ldrk gSAß 14- III fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III esa] ¼i½ ifjPNsn 8 esa] [kMa ¼d½ ds i'pkr~] fuEufyf[kr [kMa dk s vra %LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%& Þ¼dd½ fdlh fo'ks"k vkÆFkd {ks= ;k eqä O;kikj HkaMkj.k {ks= es a xkns ke es a j[ks x, eky ds fu;kZr ;k ?kjsyw VSfjQ {ks= grs q eatwjh ls igy s fdlh O;fä dk s vkiÆwr(ß( ¼ii½ Li"Vhdj.k 2 esa] Þds ç;kstuksa grs qß 'kCnkas ds i'pkr~] Þ[kMa ¼d½ß 'kCnks]a dk"sBdks a vkSj v{kjks a dk s var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd, x, le>s tk,axs( ¼iii½ Li"Vhdj.k 2 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dk s vra %LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls vra %LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%& - & ifjPNsn 8 ds [kMa ¼dd½ ds ç;kts ukas grs q Þfo'ks"k vkÆFkd {ks=Þ] Þeqä O;kikj HkaMkj.k {ks=Þ vkSj Þ?kjsyw VSfjQ {ks=Þ ds Øe'k% ogh vfHkizk; gksxa s tks fo'k"sk vkÆFkd {ks= vfèkfu;e] 2005 dh èkkjk 2 es a muds fy, ;Fkk fuÆn"V gSaAÞ 15- %& ,sls lHkh ,df=r dj dks okfil ugha fd;k tk,xk] tks bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enks a ij /kkjk 14 ykxw jgh gksrhA jhr's k flag] iz/kku lfpo[PART IV DELHI GAZETTE : EXTRAORDINARY 5 DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS NOTIFICATION Delhi, the 19th August, 2025 F.14 (102)/LA/2025/ jtsecylaw/641-650.—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 19th August, 2025 and is hereby published for general information. THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025 (DELHI ACT No. 06 OF 2025) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on 08th August, 2025). [19th August, 2025] Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017) BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Sixth Year of the Republic of India as follows: - 1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second Amendment) Act, 2025. (ii) Section 2 to 15 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act. 2. Amendment of section 2: - In the Delhi Goods and Services Tax Act, 2017(hereinafter referred to as Delhi Goods and Services Tax Act), in section 2, –– (i) in clause (61), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025; (ii) in clause (69), – (a) in sub-clause (c), after the words “management of a municipal”, the word “fund” shall be inserted; (b) after sub-clause (c), the following Explanation shall be inserted, namely: –– ‘Explanation. ––For the purposes of this sub-clause— (a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;’; (iii) after clause (116), the following clause shall be inserted, namely: – ‘(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;’. 3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted. 4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted.6 DELHI GAZETTE : EXTRAORDINARY PART IV] 5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in clause (d), –– (i) for the words “plant or machinery”, the words “plant and machinery” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –– ‘Explanation 2. ––For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to “plant or machinery” shall be construed and shall always be deemed to have been construed as a reference to “plant and machinery”;’. 6. Amendment of Section 20: In section 20 of the Delhi Goods and Services Tax Act, with effect from the 1st day of April, 2025, –– (i) in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted; (ii) in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017,” shall be inserted. 7. Amendment of Section 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: – “Provided that no reduction in output tax liability of the supplier shall be permitted, if the–– (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.”. 8. Amendment of Section 38:In section 38 of the Delhi Goods and Services Tax Act, – (i) in sub-section (1), for the words “an auto-generated statement”, the words “a statement” shall be substituted; (ii) in sub-section (2), – (a) for the words “auto-generated statement under”, the words “statement referred in” shall be substituted; (b)in clause (a), the word “and” shall be omitted; (c) in clause (b), after the words “by the recipient,”, the word “including” shall be inserted; (d) after clause (b), the following clause shall be inserted, namely: — “(c) such other details as may be prescribed.”. 9. Amendment of Section 39-In section 39 of the Delhi Goods and Services Tax Act, in sub-section (1), for the words “and within such time”, the words “within such time, and subject to such conditions and restrictions” shall be substituted. 10. Amendment of Section 107.-. In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely: –– “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.”. 11. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, in sub-section (8), the following proviso shall be inserted, namely: --- “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”.[PART IV DELHI GAZETTE : EXTRAORDINARY 7 12. Insertion of new section 122B: After section 122A of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely: — “122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.”. 13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely: –– “148A. (1) The Government may, on the recommendations of the Council, by notification, specify, — (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub- section (1), ----- (a)provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the information to be recorded therein. (3)The persons referred to in sub-section (1), shall, – (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner; (b) furnish such information and details within such time and maintain such records or documents, in such form and manner; (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.”. 14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act, (i) in paragraph 8, 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) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”; (ii) in Explanation 2, after the words “For the purposes of”, the words, brackets and letter “clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: –– “Explanation3. ––For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.”. 15. No Refund of tax paid or input tax credit reversed: No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material items. REETESH SINGH, Principal Secretary 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.

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