Executive Summary:
This notification from the Government of the National Capital Territory of Delhi amends the Delhi Goods and Services Tax Rules, 2017. These amendments, called the Delhi Goods and Services Tax Seventh Amendment Rules, 2018, are effective from June 12, 2018. The amendments primarily involve substituting "Directorate General of Safeguards" with "Directorate General of Antiprofiteering" in several rules.
Key Points / Main Content:
Amendments to Delhi Goods and Services Tax Rules, 2017:
* **Rule 125:** The words "Directorate General of Safeguards" shall be substituted with the words "Directorate General of Antiprofiteering".
* **Rule 129:** The words "Director General of Safeguards" shall be substituted with the words "Director General of Antiprofiteering" wherever they occur.
* **Rule 130 (2):** The words "Director General of Safeguards" shall be substituted with the words "Director General of Antiprofiteering" at both places where they occur.
* **Rule 131:** The words "Director General of Safeguards" shall be substituted with the words "Director General of Antiprofiteering".
* **Rule 132 (1):** The words "Director General of Safeguards" shall be substituted with the words "Director General of Antiprofiteering".
* **Rule 133:** The words "Director General of Safeguards" shall be substituted with the words "Director General of Antiprofiteering" wherever they occur.
Impact Analysis:
Stakeholders Impacted: Businesses and Individuals dealing with or affected by Anti-profiteering measures.
Impact: Businesses and individuals will now interact with the Directorate General of Antiprofiteering instead of the Directorate General of Safeguards concerning matters covered by Rules 125, 129, 130, 131, 132, and 133 of the Delhi Goods and Services Tax Rules, 2017.
Action Required: Ensure all references and communications are directed to the Directorate General of Antiprofiteering for relevant issues under the specified rules.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017.
Delhi Goods and Services Tax Seventh Amendment Rules, 2018: Amendment rules to the Delhi Goods and Services Tax Rules, 2017.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of Delhi.
Directorate General of Antiprofiteering: An organization substituted for Directorate General of Safeguards
A. K. SINGH: Dy. Secy.VI Finance of National Capital Territory of Delhi
Mayapuri, New Delhi: Location of Government of India Press
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GOVERNMENT OF INDIA
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PUBLISHED BY AUTHORITY
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No. 199] DELHI, TUESDAY, SEPTEMBER 3, 2019/BHADRA 12, 1941 [N.C.T.D. No. 166
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी,,,, 2 िसत(cid:10)ब र,,,, 2019
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सससस...ंं.ंं फफफफाााा.... 00003333((((11115555))))//// ििििवववव(cid:14)(cid:14)(cid:14)(cid:14) ((((ररररााााजजजज----1111))))////2222000011119999----22220000////डडडडीीीीएएएएसससस----VVVVIIII////333388887777....————रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल,
(cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017 (2017 का 3) क धारा 164 !ारा "द#त शि% तय& का "योग करते )ए,
(cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 का और संशोधन करने के िलए िन(cid:10) निलिखत िनयम बनाती ह,ै अथा-त:्—
(1) इन िनयम& का सिं (cid:19)1त नाम (cid:1)द(cid:3)ली माल और सेवा कर (सातवा ं संशोधन) िनयम, 2018 ह ै।
(2) ये 12 जून, 2018 से "वृ#त )ए समझ ेजाएंगे।
2. (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 म,;--
(i) िनयम 125 म,; ‘र(cid:19)ोपाय महािनदेशालय’ श> द& के ? थान पर ‘मनु ाफाखोरी-रोधी महािनदशे ालय’ श> द रख े
जाएंगे;
(ii) िनयम 129 म,; ‘र(cid:19)ोपाय महािनदेशक’ श> द&, जहां कहA भी ये श>द ह,B के ? थान पर ‘मुनाफाखोरी-रोधी
महािनदेशक’ श>द रखे जाएगं े;
4553 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(iii) िनयम 130 म,; ‘र(cid:19)ोपाय महािनदेशक’ श>द & के ? थान पर दोन& जगह& पर जहा ं व े आए ह& ‘मुनाफाखोरी-रोधी
महािनदेशक’ श>द रखे जाएगं े;
(iv) िनयम 131 म,; ‘र(cid:19)ोपाय महािनदेशक’ श> द& के ? थान पर ‘मनु ाफाखोरी-रोधी महािनदशे क’ श> द रखे जाएगं े;
(v) िनयम 132 म,; ‘र(cid:19)ोपाय महािनदेशक’ श> द& के ? थान पर ‘मनु ाफाखोरी-रोधी महािनदशे क’ श> द रखे जाएगं े;
िनयम 133 म,; ‘र(cid:19)ोपाय महािनदेशक’ श> द&, जहा ं कहA भी ये श>द ह,B के ? थान पर ‘मुनाफाखोरी-रोधी
महािनदशे क’ श>द रखे जाएगं े;
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. Eसंह, उप-सिचव-VI (िवF)
(cid:15)(cid:15)(cid:15)(cid:15)टटटट(cid:17)(cid:17)(cid:17)(cid:17)पपपपणणणण : मूल अिधसूचना (cid:1)द(cid:3)ली के राजप(cid:21), असाधारण, भाग IV, म; स0ं फा0 03(10)/िवF(राज0-1)/2017-18/डीएस-
VI/342, तारीख 22 जून, 2017 !ारा "कािशत अिधसूचना 22 जून, 2017 !ारा "कािशत (cid:1)कए गए थ ेऔर उनम ;
अंितम बार सशं ोधन स0ं फा0 03(14)/िवF(राज0-1)/2019-20/डीएस-VI/379, तारीख 02/09/2019 !ारा
"कािशत अिधसूचना स.ं 28/2018- रा(cid:25)य कर तारीख 02/09/2019, !ारा "कािशत (cid:1)कया गया था ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 29/2018 – State Tax
No. F. 3 (15)/Fin (Rev-I)/2019-20/ DS-VI/387.—In exercise of the powers conferred by section
164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National
Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services
Tax Rules, 2017, namely:—
1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 12thday of June, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017, -
(i) in rule 125, for the words “Directorate General of Safeguards”, the words “Directorate General of
Anti-profiteering” shall be substituted;
(ii) in rule 129, for the words “Director General of Safeguards”, wherever they occur, the words
“Director General of Anti-profiteering” shall be substituted;
(iii) in rule 130, in sub-rule (2), for the words “Director General of Safeguards”, at both places where
they occur, the words “Director General of Anti-profiteering” shall be substituted;
(iv) in rule 131, for the words “Director General of Safeguards”, the words “Director General of Anti-
profiteering” shall be substituted;
(v) in rule 132, in sub-rule (1), for the words “Director General of Safeguards”, the words “Director
General of Anti-profiteering” shall be substituted;
(vi) in rule 133, for the words “Director General of Safeguards”, wherever they occur, the words
“Director General of Anti-profiteering” shall be substituted.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)[PART IV DELHI GAZETTE : EXTRAORDINARY 3
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the
22June, 2017, published vide no. F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last
amended vide notification No. 28/2018-State Tax dated 2nd September, 2019 published vide no. F. 3(14)/
Fin.(Rev-I)/2019-20/DS-VI/379 dated 2nd September, 2019.
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.