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Date: 30-Jan-2023 Category: Extra Ordinary State: Union Government Country: India

DGST

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

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Executive Summary & Key Takeaways

What it means

  • The gazette notification details amendments to the Delhi Goods and Services Tax (DGST) Act, 2017. These amendments cover various aspects of GST compliance, including input tax credit (ITC), return filing, and interest on wrongly availed ITC. The notification also addresses retrospective amendments to earlier notifications related to GST rates and procedures.

Key Changes

  • Insertion of clause (ba) in sub-section (2) of Section 16: Input tax credit will not be available if the details of the supply have not been communicated to the registered person under section 38.
  • Omission of 'or section 43A' in clause (c) of sub-section (2) of Section 16.
  • Amendment of sub-section (4) of Section 16: The due date for furnishing return under section 39 is changed from 'the month of September' to 'the thirtieth day of November'.
  • Amendment of Section 29: Modifies the conditions for cancellation of registration related to non-filing of returns.
  • Amendment of Section 34: Changes 'September' to '30th November' regarding the time limit to declare credit notes.
  • Amendment of Section 37: Modifies the conditions and restrictions for furnishing details of outward supplies and communication to recipients.
  • Amendment of Section 38: Section 38 is substituted to provide for auto-generated statements containing details of input tax credit to recipients of supplies.
  • Amendment of Section 39: Changes the word 'twenty' to 'thirteen' in sub-section (5). Substitution of first proviso of sub-section (7) related to payment to the government. Amendment to sub-section (9) and (10) related to return filing.
  • Amendment of Section 41: Section 41 is substituted to provide for availment of input tax credit on self-assessment basis.
  • Omission of Sections 42, 43 and 43A.
  • Amendment of Section 47: Amendments related to late fees.
  • Amendment of Section 48: Amendments related to details of inward supplies.
  • Amendment of Section 49: Amendments related to electronic credit ledger.
  • Amendment of Section 50: Sub-section (3) is substituted with effect from 1st July 2017, prescribing interest rate not exceeding 24% on wrongly availed and utilized input tax credit.
  • Amendment of Section 52: Changes 'due date for furnishing of statement for the month of September' to 'thirtieth day of November' in sub-section (6).
  • Amendment of Section 54: Amendments related to refunds, including extending the time limit to two years in sub-section (2).
  • Retrospective amendment of Notification No. 09/2018-State Tax dated 23rd February 2018, effective from 22nd June 2017, related to furnishing of returns and computation of integrated tax.
  • Retrospective amendment of Notification No. 13/2017-State Tax dated 30th June 2017, effective from 1st July 2017, reducing the interest rate from 24% to 18%.

Impact Analysis

Registered Businesses

  • Action Item: Update accounting systems to reflect the changes in return filing deadlines and ITC availment processes. Train staff on the new auto-generated statement system and compliance requirements.

Tax Authorities

  • Action Item: Implement necessary system updates to support the amended provisions. Conduct outreach programs to educate businesses about the changes.

Special Economic Zone (SEZ) Developers/Units

  • Action Item: Ensure compliance with the clarified return filing deadlines to avail refunds on zero-rated supplies.

Consumers

  • No direct impact on consumers.

Key Entities Referenced

Delhi Goods and Services Tax (DGST) Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. Section 16 of DGST Act, 2017: Deals with eligibility and conditions for taking input tax credit. Section 29 of DGST Act, 2017: Deals with cancellation of registration. Section 34 of DGST Act, 2017: Deals with credit notes. Section 37 of DGST Act, 2017: Deals with furnishing details of outward supplies. Section 38 of DGST Act, 2017: Deals with communication of details of inward supplies and input tax credit. Section 39 of DGST Act, 2017: Deals with filing of returns. Section 41 of DGST Act, 2017: Deals with availment of input tax credit. Section 42, 43 and 43A of DGST Act, 2017: Deals with matching, reversal and reclaim of input tax credit. These sections have been omitted. Section 47 of DGST Act, 2017: Deals with late fees. Section 48 of DGST Act, 2017: Deals with GST practitioners. Section 49 of DGST Act, 2017: Deals with payment of tax, interest, penalty and other amounts. Section 50 of DGST Act, 2017: Deals with interest on delayed payment of tax. Section 52 of DGST Act, 2017: Deals with collection of tax at source. Section 54 of DGST Act, 2017: Deals with refunds. Notification No. 09/2018-State Tax dated 23rd February 2018: Notification related to furnishing of returns and computation of integrated tax. Notification No. 13/2017-State Tax dated 30th June 2017: Notification related to interest rates. Notification No. 01/2017-State Tax (Rate) dated 30th June 2017: Notification related to state tax rates. Notification No. 25/2019-State Tax (Rate) dated 12th December 2019: Notification related to state tax rates. GST Council: A constitutional body responsible for making recommendations on GST-related issues. Lieutenant Governor of National Capital Territory of Delhi: The administrative head of Delhi. Special Economic Zone (SEZ): Specifically delineated duty-free enclave to be treated as foreign territory for trade operations and duties and tariffs.
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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.G-अID.H-0x1x0x 22023-243324 SG-DLxx-ExG-0ID1E0x2x2x0 23-243324 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 38] दिल्ली, सोमवार, िनवरी 30, 2023/माघ 10, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 468 No. 38] DELHI, MONDAY, JANUARY 30, 2023/MAGHA 10, 1944 [N. C. T. D. No.468 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI अजधसचू ना दिल् ली, 30 िनवरी, 2023 फा. स.ं / .—jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds fuEufyf[kr vf/kfu;e us mi&jkT;iky dh lgefr fnukad 27 tuojh 2023 dk s çkIr dj yh gS vkSj bls tulk/kkj.k dh tkudkjh ds fy, çdkf'kr fd;k tkrk gS :& ¼18 tuojh] 2023 dks jk"Vªh; jkt/kkuh {k=s fnYyh dh fo/kku lHkk }kjk ;Fkk ikfjr½ [30 tuojh 2023] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ es a vkxs la'kks/ku ds fy, bls Hkkjr x.kjkT; ds frgRrjosa o’kZ es a jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk }kjk fuEukuqlkj vf/kfu;fer fd;k tk,xk %& 1- % ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] „å„… dgk tk,xk A 658 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii) vf/kfu;e dh /kkjk 13 dks 5 tqykbZ] 2022 ls ykxw ekuk tk,xk( 'ks"k çko/kku ml rkjh[k dks ykxw gksaxs] tks jkT; ljdkj] vkf/kdkfjd jkti= es]a vf/klwpuk }kjk fu;r djsa ( vkSj bl vf/kfu;e ds fofHkUu çko/kkuks a ds fy, vyx&vyx frfFk;ka fu;r dh tk ldrh gSaA 2- % fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ fnYyh eky vkSj lsok dj vf/kfu;e dgk x;k gS½] dh /kkjk 16 esa]& ¼d½ mi&/kkjk ¼2½ eas] ¼i½ [kaM ¼[k½ d s i'pkr~] fuEufyf[kr [kMa var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^¼[kd½ /kkjk 38 ds v/khu ,sls jftLVªhd`r O;fDr dks lalwfpr mDr vkiwfrZ ds laca/k es a buiqV dj izR;; ds C;kSjs fucZaf/kr ugh a fd, x, gks a (**( ¼ii½ [kaM ¼x½ es]a **;k /kkjk 43d** “kCnksa] vda ksa vkSj v{kj dk yksi fd;k tk,xk( ¼[k½ mi&/kkjk ¼4½ esa] **flracj ekl ds fy, /kkjk 39 ds v/khu fooj.kh ds fn, tkus dh vafre rkjh[k^^ 'kCnksa ds LFkku ij ^^30 uoacj^^ “kCn j[k s tk,axsA 3- % fnYyh eky vkSj lsok dj vf/kfu;e dh mi&/kkjk ¼2½ es]a& ¼d½ [kMa ¼[k½ esa] ^^rhu ØeorhZ dj vof/k;kas ds fy, fooj.kh^^ “kCnksa ds LFkku ij] ^^mä fooj.kh çLrqr djus ds fy, fu;r rkjh[k ls rhu ekl ls ij s fdlh foÙkh; o"kZ ds fy, fooj.kh^^ “kCn j[k s tk,axs( ¼[k½ [kMa ¼x½ esa] ^^yxkrkj Ng ekl dh vof/k ds fy,^^ 'kCnksa ds LFkku ij] ^^,ls h yxkrkj dj vof/k;kas] tks fofgr dh tk,a] ds fy,** “kCn j[k s tk,axsA 4- % fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ eas] ^^flrca j ekl^^ “kCn ds LFkku ij] ^^30 uoca j** “kCn j[ks tk,axsA 5- % fnYyh eky ,oa lsok dj vf/kfu;e dh /kkjk 37 esa] & ^^¼d½ mi/kkjk ¼1½ esa] & ¼i½ ^^byDs Vª‚fud :Ik ea*s* 'kCnks a ds LFkku ij] ^^,ls h 'krksZa vkSj fuca/kuksas a ds v/khu jgr s gq, byDs Vª‚fud :Ik eas vkSj^^ 'kCn j[kss+ tk,axs( ¼ii½ ^^mä iwfrZ;kas ds çkfIrdrkZ dks ,ls s le; ds Hkhrj vkSj ,ls h jhfr esa] tks fofgr dh tk,] lalwfpr fd, tk,axs** 'kCnkas ds LFkku ij] ^^,ls h 'krksZa vkSj fuca/kuksasa ds v/khu jgr s gq, vkSj ,ls s le; ds Hkhrj mDr iwfrZ;kas ds izkfIrdrkZ dk s ,sls le; ds Hkhrj vkSj ,ls h jhfr esa] tks fofgr dh tk,] lalwfpr fd, tk,** “kCn j[ks tk,axs( ¼iii½ igys ijarqd dk yksi fd;k tk,xk( ¼iv½ nlw js ijarqd es]a ^^ijarq ;g vkSj fdÞ 'kCnksa ds LFkku ij] Þijra qÞ 'kCn j[kk tk,xk( ¼v½ rhljs ijarqd es]a Þijra q ;g vkSj Hkh fdÞ 'kCnkas ds LFkku ij]Þijarq ;g vkSj fdÞ 'kCn j[k s tk,axs ( ¼[k½ mièkkjk ¼2½ dk ykis fd;k tk,xk( ¼x½ mièkkjk ¼3½ es]a&& ¼i½ Þtks èkkjk 42 ;k èkkjk 43 ds vèkhu lqesfyr ugÈ gk s lds gSa]Þ 'kCnkas dk yksi fd;k tk,xk( ¼ii½ igys ijra qd es]a Þflrca j ekl ds fy, èkkjk 39 ds vèkhu fooj.kh nsu s ds i'pkr~ ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s ds i'pkr~]Þ 'kCnksa ds LFkku ij] Þ30 uoca j ds fy, èkkjk 39 ds vèkhu fooj.kh nsus ds i'pkr~ ;k lqlaxr okÆ"kd fooj.kh çLrqr dju s ds i'pkr~]Þ 'kCn j[k s tk,axs ( ¼?k½ mièkkjk ¼3½ ds i'pkr~ fuEufyf[kr mièkkjk vra %LFkkfir dh tk,xh]vFkkZr~ %& Þ¼4½ fdlh jftLVªh—r O;fä dks mièkkjk ¼1½ ds vèkhu tkod iwÆr;kas ds C;kSjs fdlh dj vofèk ds fy, çLrqr djuk vuqKkr ugÈ fd;k tk,xk ;fn mlds }kjk fdUgÈ iwoZorÊ dj vofèk;ksa ds fy, tkod iwÆr;ksa ds C;kSj s çLrqr ugÈ fd, x, gSa ( ijra q ljdkj] ifj"kn~ dh flQkfj'kks a ij] vfèklwpuk }kjk vkSj ,ls h 'krks± vkSj fucaèkuks a ds vèkhu jgr s gq,] tks vfèklwpuk esa fofuÆn"V fd, tk,a] fdlh jftLVªh—r O;fä ;k O;fä;kas ds fdlh oxZ dks mièkkjk ¼1½ ds vèkhu tkod iwÆr;ks a ds C;kSjs çLrqr djuk rc Hkh vuqKkr dj ldsxh tc mlu s ,d ;k vfèkd iwoZorÊ dj vofèk;ksa ds fy, tkod iwÆr;ks a ds C;kSjs çLrqr ugÈ fd, gSa AÞA[PART IV DELHI GAZETTE : EXTRAORDINARY 3 6- fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 38 ds LFkku ij] fuEufyf[kr èkkjk j[kh tk,xh] vFkkZr~ %& Þ38- ¼1½ èkkjk 37 dh mièkkjk ds vèkhu jftLVªh—r O;fä;kas }kjk çLrqr tkod iwÆr;ksa rFkk ,ls s vU; iwÆr;kas] tks fofgr fd, tk,a] ds C;kSj s rFkk buiqV dj çR;; ds C;kSj s vra Æo"V dju s okyk Lor% tfur fooj.k ,ls s ç:i vkSj jhfr es]a ,ls s le; ds Hkhrj vkSj ,ls h 'krks± vkSj fuc±èkukas ds vèkhu jgr s gq,] tks fofgr dh tk,a] ,ls s iwÆr;ksa ds çkIrdrkZvks a dks bySDVªkfud <ax ls miyCèk djok,a tk,axsA ¼2½ mièkkjk ¼1½ ds vèkhu Lor% tfur fooj.k fuEufyf[kr ls feydj cusxk %& ¼d½ vkod iwÆr;ks a ds C;kSjs] ftuds lacèa k esa buiqV dj dk çR;; çkIrdrkZ dks miyCèk gk s lds] vkSj ¼[k½ iwÆr;kas ds C;kSjs] ftuds lacèa k esa ,ls s çR;; dk ykHk çkIrdrkZ }kjk èkkjk 37 dh mièkkjk ¼1½ ds vèkhu mä iwÆr;kas ds C;kSjs çLrqr fd, tkus ds dkj.k] pkgs iw.kZ :i ls ;k Hkkx :i ls] fuEufyf[kr }kjk ugÈ mBk;k tk ldrk]& ¼i½ jftLVªhdj.k ysus dh ,ls h vofèk ds Hkhrj] tks fofgr dh tk,] fdlh jftLVªh—r O;fä }kjk ( ;k ¼ii½ fdlh jftLVªh—r O;fä }kjk] ftlus dj ds lank; es a O;frØe fd;k gS vkSj tgk a ,ls k O;frØe ,ls h vofèk ds fy,] tks fofgr dh tk,] fujarj jgk gS ( ;k ¼iii½ fdlh jftLVªh—r O;fä }kjk] ftlds }kjk lans; vkmViqV dj ,ls h vofèk ds nkSjku] tks fofgr dh tk,] mä mièkkjk ds vèkhu mlds }kjk çLrqr tkod iwÆr;ks a ds fooj.k ds vuqlkj] ,ls h lhek }kjk] tks fofgr dh tk,] mä vofèk ds nkSjku mlds }kjk lanr vkmViqV dj ls vfèkd gS ( ;k ¼iv½ fdlh jftLVªh—r O;fä }kjk] ftlu s ,slh vofèk ds nkSjku] tks fofgr dh tk,] ml jde ds buiqV dj ds çR;; dk ykHk fy;k gS] tks ml çR;; ls [kMa ¼d½ ds vuqlkj ,ls h lhek rd vfèkd gS] tks fofgr dh tk, ( ;k ¼v½ fdlh jftLVªh—r O;fä }kjk] ftlu s ,ls h 'krksZa vkSj fucZa/kuksa ds vèkhu jgr s gq,] tks fofgr fd, tk,a] èkkjk 49 dh mièkkjk ¼12½ ds micèa kks a ds vuqlkj viu s dj nkf;Ro ds fuoZgu esa O;frØe fd;k gS ( ;k ¼vi½ ,ls s O;fä;kas ds vU; oxZ }kjk tks fofgr fd, tk,aAÞA 7- fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 39 esa- & ¼d½ mièkkjk ¼5½ esa] ÞchlÞ 'kCn ds LFkku ij] ÞrsjgÞ 'kCn j[kk tk,xk( ¼[k½ mièkkjk ¼7½ eas] igys ijarqd ds LFkku ij] fuEufyf[kr ijra qd j[kk tk,xk] vFkkZr~(&& Þijra q çR;ds jftLVªh—r O;fä] tks mièkkjk ¼1½ ds ijra qd ds v/khu fooj.kh izLrqr dj jgk gS] ljdkj dk s ,ls s iz#i rFkk ,ls s le; ds Hkhrj] tks fofgr fd;k tk,]& ¼i½ eky ;k lsokvks a ;k nkus kas dh vkod vkSj tkod iwfrZ;kas dk s x.kuk es a ysrs gq, ykHk fy, x, buiqV dj izR;;] lan;s dj vkSj ekl ds nkSjku ,ls h vU; fof”kf’V;kas ds lerqY; dj dh jde] ;k ¼ii½ [kMa ¼d½ es a fufnZ’V jde ds LFkku ij ,ls h jhfr esa vkSj ,ls h “krkZsa vkSj fucZa/kuksa ds v/;/khu jgr s gq,] tks fofgr fd, tk,a] vo/kkfjr jde] dk Lkank; djsxkA**( ¼x½ mi/kkjk ¼9½ es]a&& ¼i½ **/kkjk 37 vkSj /kkjk 38 ds mic/kkas ds v/khu jgrs gq,] ;fn** “kCnksa vkSj vda kas ds LFkku ij] **tgka** “kCn j[kk tk,xk ( ¼ii½ ijra qd esa] ^^flrca j ekl ds fy, ;k foRrh; o’kZ dh lekfIr ds Ik”pkr~ nlw jh frekgh ds fy,** “kCnks a ds LFkku ij **30 uoca j** vda vkSj “kCn j[ks tk,axs ( ¼?k½ mi/kkjk ¼10½ esa] **fooj.kh izLrqr ugha dh xbZ gSA** “kCnks a ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %& iwoZorhZ dj vof/k ds fy, fooj.kh ;k mDr dj vof/k ds fy, /kkjk 37 dh mièkkjk ¼1½ ds vèkhu tkod iwÆr ds C;kSjs çLrqr ugÈ fd, x, gSaA ijarq ljdkj] ifj"kn dh flQkfj'k ij vfèklwpuk }kjk vkSj ,ls h 'krk±s vkSj fucaèkukas ds vè;èkhu jgr s gq,] tks mlesa fofuÆn"V fd, tk,a] fdlh jftLVªh—r O;fä ;k jftLVªh—r O;fä;kas ds fdlh oxZ dks fooj.kh çLrqr dju s ds fy, vuqKkr dj ldsxh] ;|fi mlus ,d ;k vfèkd iwoZ dj vofèk;ksa ds fy, foojf.k;k a çLrqr ugÈ dh gksa ;k mä dj vofèk ds fy, èkkjk 37 dh mièkkjk ¼1½ ds vèkhu tkod iwÆr ds C;kSjs çLrqr ugÈ fd, gksA**A4 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh eky vkSj lsok dj vf/kfu;e dh èkkjk 41 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %& *41- ¼1½ çR;sd jftLVªh—r O;fä ,ls h 'krks± vkSj fucZaèkuksa ds vè;èkhu jgr s gq,] tks fofgr fd, tk,a] viuh fooj.kh es a Lo%fuèkkZfjrh ds :i esa ik=buiqV dj ds çR;; dk mi;ksx djus dk gdnkj gksxk vkSj ,slh jde ml ds bySDVªkfud tek [kkrs es a tek dh tk,xhA ¼2½ eky ;k lsokvkas ;k nksuksa dh ,ls h iwÆr dh ckcr mièkkjk ¼1½ ds vèkhu jftLVªh—r O;fä }kjk miHkksx fd;k x;k buiqV dj çR;;] ml ij lans; dj] iwÆrdrkZ }kjk lanr ugÈ fd;k x;k gS] og mä O;fä }kjk ,ls h jhfr esa] tks fofgr dh tk,] ykxw C;kt ds lkFk vkjf{kr jgsxkA ijra q tgka ,ls k iwÆrdrkZ iwokZsä iwÆr dh ckcr lans; dj dk Hkqxrku djrk gS] mä jftLVªh—r O;fä mlds }kjk ;Fkk iwokZsä vkjf{kr tek dh jde ,slh jhfr es]a tk s fofgr dh tk,] iqu% çkIr dj ldsxkA**A - fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 42] èkkjk 43 vkSj èkkjk 43d dk ykis fd;k tk,xkA - fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 47 dh mièkkjk ¼1½ es&a & ¼d½ Þ;k vkod** 'kCnks a dk ykis fd;k tk,xk ( ¼[k½ **;k èkkjk 38Þ 'kCnks a vkSj vda ksa dk yksi fd;k tk,xk ( ¼x½ **èkkjk 39 ;k èkkjk 45** 'kCnks a vkSj vda ksa ds i'pkr~ Þ;k èkkjk 52** 'kCn vkSj vda vra %LFkkfir fd, tk,axsA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 48 dh mièkkjk ¼2½ esa] Þ]èkkjk 38 ds vèkhu vkod iwÆr;ks a ds C;kSjsÞ 'kCnks a vkSj vda ks a dk yksi fd;k tk,xk A fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 49 esa]&& ¼d½ mièkkjk ¼2½ esa] Þ;k èkkjk 43dÞ 'kCnksa] vda ksa vkSj v{kj dk ykis fd;k tk,xk ( ¼[k½ mièkkjk ¼4½ eas] Þ,ls h 'krksZ 'kCnka s ds i'pkr] vkSj fuc±èkukas 'kCn var%LFkkfir fd, tk,axs % ¼x½ mièkkjk ¼11½ ds i'pkr~] fuEufyf[kr mièkkjk var%LFkkfir dh tk,xh]vFkkZr~ %& Þ¼12½ bl vfèkfu;e es a vra Æo"V fdlh ckr ds gksrs gq, Hkh] ljdkj] ifj"kn~ dh flQkfj'kksa ij] bl vfèkfu;e ds vèkhu ;k ,dh—r eky vkSj lsok dj vfèkfu;e] 2017 ds vèkhu] tkod dj nkf;Ro ds ,ls s vfèkdre Hkkx dks fofuÆn"V dj ldsxh] ftls jftLVªh—r O;fä ;k jftLVªh—r O;fä;ks a ds fdlh oxZ }kjk] ,ls h 'krk±s vkSj fucZaèkukas ds vè;èkhu jgrs gq,] bySDVªkfud tek [kkrs ds ekè;e ls pqdk;k tk ldsxkA**A fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 50 es]a mièkkjk ¼3½ ds LFkku ij] fuEufyf[kr mièkkjk j[kh tk,xh vkSj 1 tqykÃ] 2017 ls j[kh xà le>h tk,xh]vFkkZr~ %&& Þ¼3½ tgka buiqV dj çR;; dk xyr miHkksx vkSj mi;ksx fd;k x;k gS]jftLVªh—r O;fä] ,ls s xyr miHkksx vkSj mi;ksx fd, x, buiqV dj çR;; ij] ljdkj }kjk] ifj"kn~ dh flQkfj'kksa ij vfèklwfpr dh tkus okyh pkSchl çfr'kr ls vufèkd nj ij C;kt dk lank; djsxk vkSj C;kt dh x.kuk ,ls h jhfr esa] tks fofgr dh tk,] dh tk,xh A**A fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 52 dh mièkkjk ¼6½ ds ijarqd es a vku s oky s flracj ekl dk fooj.k çLrqr dju s ds fy, fu;r rkjh[k** 'kCnksa ds LFkku ij] Þ30 uoca j** vda vkSj 'kCn j[ks tk,axsA fnYyh eky vkSj lsok dj vfèkfu;e dh èkkjk 54 esa]&& ¼d½ mièkkjk ¼1½ ds ijarqd es]a Þèkkjk 39 ds vèkhu çLrqr fooj.kh es a ,sls çfrnk; dk ,ls h jhfrÞ 'kCnks a vkSj vda ksa ds LFkku ij] Þ,ls s çfrnk; dk ,ls s ç:Ik vkSj ,ls h jhfrÞ 'kCn j[ks tk,axs ( ¼[k½ mièkkjk ¼2½ eas] ÞNg eklÞ 'kCnks a ds LFkku ij] nk s o"kZÞ 'kCn j[ks tk,axs ( ¼x½ mièkkjk ¼10½ esa] mièkkjk ¼3½ ds vèkhuÞ 'kCnks]a dks"Bdkas vkSj vda dk yksi fd;k tk,xk( ¼?k½ Li"Vhdj.k ds [kMa ¼2½ es]a mi[kaM ¼[k½ ds i'pkr~ fuEufyf[kr mi-[kaM var% LFkkfir fd;k tk,xk] vFkkZr~ %& Þ¼[kd½ fo'ks"k vkÆFkd tksu fodkldrkZ ;k fo'k"sk vkÆFkd tksu bdkà dks 'kUw ; nj ij eky ;k lsokvksa vFkok nksukas dh iwÆr dh n'kk es]a tgk]a ;FkkfLFkfr] mUgsa ,ls h iwÆr ;k ,slh iwÆr es a ç;qä buiqV ;k buiqV lsokvksa dh ckcr lanr dj dk çfrnk; miyCèk gS] ,ls h iwÆr;kas dh ckcr èkkjk 39ds vèkhu fooj.kh çLrqr djus ds fy, fu;r rkjh[k (**A[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ¼1½ jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017dh èkkjk 146 ds vèkhu ifj"kn~ dh flQkfj'kkas ij tkjh jk’Vªh; jkt/kkuh +{k=s fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la- 09@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 esa la'kkès ku fd, tk,axs vkSj ml vuqlwph ds LraHk ¼3½ esa fofuÆn"V rkjh[k ls gh ikapoh vuqlwph ds LrHa k ¼2½ esa fofuÆn"V jhfr esa] Hkwry{kh çHkko ls fd, x, le>s tk,axs] vFkkZr~ %& ¼2½ mièkkjk ¼1½ ds ç;kts ukas ds fy, jk’Vªh; jkt/kkuh +{k=s fnYyh ds mijkT;iky dks mä mièkkjk es a fuÆn"V vfèklwpukvkas dks la'kksfèkr dju s dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kksfèkr djus dh 'kfä le>h tk,xh ekuks fd jk’Vªh; jkt/kkuh +{k=s fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 146 ds vèkhu lHkh rkfRod le; ij Hkrw y{kh çHkko ls la'kksèku djus dh 'kfä Fkh A -¼1½ jk’Vªh; jkt/kkuh +{k=s fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 50 dh mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkk èkkjk 56 ds vèkhu ifj"kn~ dh flQkfj'kksa ij tkjh jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la- 13@2017& jkT; dj] rkjh[k 30 twu] 2017 esa la'kksèku fd, tk,axs vkSj ml vuqlwph ds LrHa k ¼3½ esa fofuÆn"V rkjh[k ls gh] vuqlwph NBh ds LrHa k ¼2½ es a fofuÆn"V jhfr ls Hkwry{kh çHkko ls fd, x, le>s tk,axsA ¼2½ mièkkjk ¼1½ ds ç;kts ukas ds fy, jk’Vªh; jkt/kkuh +{k=s fnYyh ds mijkT;iky dks mä mièkkjk es a fuÆn"V vfèklwpukvkas dks la'kkfsèkr dju s dh 'kfä gksxh vkSj Hkwry{kh :i ls la'kkfsèkr dju s dh 'kfä le>h tk,xh] ekuks jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky dks fnYyh eky vkSj lsok dj vfèkfu;e]2017 dh èkkjk 50 dh mièkkjk ¼1½ vkSj mièkkjk ¼3½] èkkjk 54 dh mièkkjk ¼12½ rFkkèkkjk 56 ds vèkhu lHkh rkfRod le; ij Hkwry{kh izHkko ls la’kks/ku dju s dh “kfDr FkhA 1 jk’Vªh; jkt/kkuh +{ks= fnYyh ds mijkT;iky }kjk] ifj"kn~ dh flQkfj'kkas ij] fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 9 dh mièkkjk ¼1½ ds vèkhu] 'kfä;kas dk ç;ksx djrs gq,] tkjh dh xÃ] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la[;kda 01@2017&jkT; dj ¼nj½] rkjh[k 30 twu] 2017 es a varÆo"V fdlh ckr ds gksrs gq, Hkh] eRL; vkgkj ¼'kh"kZ 2301 ds vèkhu vku s okyk½ ds flok; eRL; rys ds] mRiknu ds nkSjku l`ftr vuvk'kf;r vif'k"V dh iwÆr ds lacèa k esa] 1 tqykÃ] 2017 ls çkjaHk gksdj] 30 flrca j] 2019 ¼nksuksa fnu lfEefyr½ dk s lekIr gksus okyh vofèk ds nkSjku] dksà jkT; dj mn~x`ghr ;k lax`ghr ugÈ fd;k tk,xk A ¼2½ ,ls s lHkh dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;k x;k gS]Çdrq mldk bl çdkj laxzg.k ugÈ fd;k tkrk] ;fn mièkkjk ¼1½ lHkh rkfRod le; ij ço`Ùk gksrh A 1 mièkkjk ¼2½ ds micaèkks a ds vèkhu jgrs gq,] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vfèklwpuk la[;k 25@2019&jkT; dj ¼nj½] rkjh[k 12 fnlEcj] 2019] jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky }kjk] ifj"kn~ dh flQkfj'kks a ij] tk s fnYyh eky vkSj lsok dj vfèkfu;e] 2017 dh èkkjk 7 dh mièkkjk ¼2½ }kjk çnÙk 'kfä;kas dk ç;ksx djrs tkjh dh xà Fkh] 1 tqykÃ] 2017 ls ço`Ùk gqà le>h tk,xhA ¼2½ ,ls s lHkh jkT; dj dk çfrnk; ugÈ fd;k tk,xk] ftldk laxzg.k fd;k x;k gS] Çdrq mldk bl çdkj laxzg.k ugÈ fd;k tkrk] ;fn mièkkjk ¼1½ es a fuÆn"V vfèklwpuk] lHkh rkfÙod le; ij ço`Ùk gksrh A राष्ट्रीय रािधानी क्षत्रे दिल्ली के उपराज्यपाल के आिेि स ेतथा उनके नाम पर, Hkjr ikjk'kj] iz/kku lfpo Ikgyh vuqlwph [/kkjk 16¼i½ ns[k]sa vf/klwpuk la[;kad vkSj rkjh[k la'kks/ku la'kks/ku dh izHkkoh rkjh[k ¼3½ ¼1½ ¼2½ vf/klwpuk la[;k 09@2018&jkT; dj mDr vf/klwpuk ds iSjk 1 eas] 22 twu] 2017 rkjh[k **foojf.k;ka izLrqr dju s vkSj ,dhd`r6 DELHI GAZETTE : EXTRAORDINARY PART IV] 23 Qjojh] 2018 dj dh lax.kuk rFkk ifjfu/kkZj.k** “kCnks a ds LFkku ij] fuEufyf[kr j[kk tk,xk] vFkkZr~ %& **foojf.k;ka izLrqr dju s vkSj ,dhd`r dj dh lax.kuk rFkk fuiVkj s vkSj tSls vf/klwpuk la-69@2019&jkT; dj rkjh[k 20 vxLr] 2020 esa vU;Fkk micaf/kr ds flok;] fnYyh eky vkSj lsokdj fu;e] 2017 ds v/khu micfa/kr lHkh d`R;A** nwljh vuqlwph [/kkjk 17¼i½ ns[k]sa vf/klwpuk la[;kad vkSj rkjh[k la'kks/ku la'kks/ku dh izHkkoh rkjh[k ¼1½ ¼2½ ¼3½ 13@2017&jkT; dj] mDr vf/klwpuk dh lkj.kh es]a dze la- 1 tqykbZ] 2017 rkjh[k 30 twu] 2017 2 ds lkeus] LrHa k ¼3½ eas] **24** vadks a ds LFkku ij] ^^18** vad j[ks tk,axsA DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS NOTIFICATION Delhi, the 30th January, 2023 F. No. 14 (82)/LA/2023/dsadvice/28-35.—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 27th January, 2023 and is hereby published for general information. THE DELHI GOODS AND SERVICES TAX (AMENDMENT) Act, 2023 (DELHI ACT No. 02 oF 2023) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on 18.01.2023). [30th January,2023] An Act to 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-third Year of the Republic of India as follows:- 1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services (Amendment) Act, 2023. (ii). Section 13 of the Act shall be deemed to have come into force from 5th July, 2022; remaining provisions 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 16:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 16 (a) in sub-section (2),–– (i) after clause (b), the following clause shall be inserted, namely:–– “(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;” (ii) in clause (c), the words, figures and letter “or section 43A” shall be omitted;[PART IV DELHI GAZETTE : EXTRAORDINARY 7 (b) in sub-section (4), for the words and figures “due date of furnishing of the return under section 39 for the month of September”, the words “thirtieth day of November” shall be substituted. 3. Amendment of section 29:-In the Delhi Goods and Services Tax Act in sub-section (2),–– (a) in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted; (b) in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted. 4. Amendment of section 34 In the Delhi Goods and Services Tax Actin sub-section (2), for the word “September”, the words “the thirtieth day of November” shall be substituted. 5. Amendment of section 37:-In the Delhi Goods and Services Tax Act, --- (a) in sub-section (1), –– (i) after the words “shall furnish, electronically,”, the words “subject to such conditions and restrictions and” shall be inserted; (ii) for the words “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed”, the words “shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies” shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted; (v) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted. (b) sub-section (2) shall be omitted; (c) in sub-section (3),–– (i) the words and figures “and which have remained unmatched under section 42 or section 43” shall be omitted; (ii) in the first proviso, for the words and figures “furnishing of the return under section 39 for the month of September”, the words “the thirtieth day of November” shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted, namely:–– “(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: “Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. ” 6. Amendment of section 38:-In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely:–– “38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed. (2) The auto-generated statement under sub-section (1) shall consist of–– (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,–– (i) by any registered person within such period of taking registration as may be prescribed; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or8 DELHI GAZETTE : EXTRAORDINARY PART IV] (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or (v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed. ”. 7. Amendment of section 39:- In the Delhi Goods and Services Tax Act –– (a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be substituted; (b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:–– “Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,–– (i) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (ii) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed. ”; (c) in sub-section (9), –– (i) for the words and figures “Subject to the provisions of sections 37 and 38, if”, the word “Where” shall be substituted; (ii) in the proviso, for the words “the due date for furnishing of return for the month of September or second quarter”, the words “the thirtieth day of November” shall be substituted; (d) in sub-section (10), for the words “has not been furnished by him”, the following shall be substituted, namely:–– “or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ”. 8. Amendment of section 41:- In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely:–– “41 (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger. (2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed. ”. 9. Amendment of section 42, 43 and 43A:- In the Delhi Goods and Services Tax Act, sections 42,43 and 43A shall be omitted. 10. Amendment of section 47:- In the Delhi Goods and Services Tax Act, in sub-section (1),–– (a) the words “or inward” shall be omitted; (b) the words and figures “or section 38” shall be omitted; (c) after the words and figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted. 11. Amendment of section 48:- In the Delhi Goods and Services Tax Act, in sub-section (2), the words and figures “, the details of inward supplies under section 38” shall be omitted. 12. Amendment of section 49:- In the Delhi Goods and Services Tax Act –– (a) in sub-section (2), the words, figures and letter “or section 43A” shall be omitted; (b) in sub-section (4), after the words “subject to such conditions”, the words “and restrictions” shall be inserted; (c) after sub-section (11), the following sub-section shall be inserted, namely:—[PART IV DELHI GAZETTE : EXTRAORDINARY 9 “(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.” 13. Amendment of section 50:- In the Delhi Goods and Services Tax Act, for sub-section (3), the following sub- section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:– “(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.” 14. Amendment of section 52:- In the Delhi Goods and Services Tax Act, in sub-section (6), in the proviso, for the words “due date for furnishing of statement for the month of September”, the words “thirtieth day of November” shall be substituted. 15. Amendment of section 54:- In the Delhi Goods and Services Tax Act –– (a) in sub-section (1), in the proviso, for the words and figures “the return furnished under section 39 in such”, the words “such form and” shall be substituted; (b) in sub-section (2), for the words “six months”, the words “two years” shall be substituted; (c) in sub-section (10), the words, brackets and figure “under sub-section (3) ” shall be omitted; (d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:–– “(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;”. 16. (1) The Notification number 09/2018-State Taxdated 23th February,2018 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhion the recommendations of the Council, under section 146 of the DelhiGoods and Services Tax Act 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the First Schedule, on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), the Lt. Governor of National Capital of Territory of Delhi shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the said notification under section 146 of the DelhiGoods and Services Tax Act, 2017retrospectively, at all material times. 17. (1) The Notification number 13/2017-State Taxdated 30th June 2017of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi on the recommendations of the Council, under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Delhi Goods and Services Tax Act, 2017 shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), the Lt. Governor of National Capital of Territory of Delhi shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Lt. Governor of National Capital of Territory of Delhi had the power to amend the said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Delhi Goods and Services Tax Act, 2017 retrospectively, at all material times. 18. (1)Notwithstanding anything contained in the notification number 01/2017-State Tax (Rate) dated 30th June, 2017 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 no state tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive) . (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.10 DELHI GAZETTE : EXTRAORDINARY PART IV] 19. (1) Subject to the provisions of sub-section (2), the notification number 25/2019-State Tax (Rate) dated 12th December, 2019 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under sub- section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. (2) No refund shall be made of all such state tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times. By Order and in the Name of Lt. Governor of the National Capital Territory of Delhi, BHARAT PARASHAR, Principal Secy THE FIRST SCHEDULE [See Section 16(i)] Notification Number and date Amendment Date of effect of amendment (1) (2) (3) Notification No. 9/2018- State Tax In the said notification, in paragraph 1’ for the 22nd June, 2017 dated23rd February, 2018 words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted, namely:- “furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification Number 69/2019 dated the 20th August, 2020, all functions provided under the Delhi Goods and Service Tax Rules, 2017.” THE SECOND SCHEDULE [see Section 17(i)] Notification Number and date Amendment Date of effect of amendment (1) (2) (3) Notification No. 13/2017-State Tax In the said notification, in the Table, against 1st day of July, 2017 dated 30th June, 2017 serial number 2, in column (3), for the figures “24” the figures “18” shall be substituted. . 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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