In exercise of the powers conferred by sub section 3 and 4 of section 9 sub section 1 of section 11 sub section 5 of section 15 and section 148 of the Delhi Goods and Services Tax Act

## Report on Amendment to Delhi Goods and Services Tax Act, 2017 Notification **1. Executive Summary:** This report analyzes an amendment to the Government of the National Capital Territory of Delhi's notification No. 12/2017 State Tax Rate, dated June 30, 2017, concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The amendment, enacted on January 8, 2021, substitutes the year "2020" with "2021" in specific entries related to serial numbers 19A and 19B within the notification's table. This change is effective from October 1, 2020, and likely extends the applicability of specific provisions related to serial numbers 19A and 19B of the original notification. **2. Introduction:** The purpose of this report is to provide an informative overview of an amendment to the Delhi Goods and Services Tax (DGST) Act, 2017, as outlined in the provided government notification. This analysis is based solely on the information contained within the text provided. **3. Policy Overview:** * **Original Policy:** The amendment modifies notification No. 12/2017 State Tax Rate, dated June 30, 2017, originally published in the Gazette of Delhi, Extraordinary, Part IV. * **Core Objective:** The core objective of the original notification and this amendment, as inferred from the text, is to define and regulate the State Tax Rate aspects under the Delhi Goods and Services Tax Act, 2017. The specific objective of *this* amendment is to extend the applicability of the provisions associated with serial numbers 19A and 19B within the original notification’s table. **4. Background and Rationale:** The amendment likely stems from a need to extend the validity or applicability of certain GST rates or provisions detailed under serial numbers 19A and 19B of the original notification. The replacement of "2020" with "2021" suggests that these provisions were initially intended to be in effect until the end of 2020, and this amendment extends their validity through 2021. This could be due to a continuation of specific economic conditions, policy considerations, or a decision to maintain certain tax rates for an extended period. **5. Key Provisions / Changes:** This amendment specifically alters the original notification No. 12/2017 State Tax Rate. * **Specific Part Changed:** The amendment modifies the entries in column 5 of the table within the original notification, specifically against serial numbers 19A and 19B. * **New Rule/Provision:** The figures "2020" are replaced with "2021" in the mentioned entries. * **Effect of the Change:** This change likely extends the validity or applicability of the GST rates or provisions linked to serial numbers 19A and 19B until the end of 2021. Without the original notification, it is difficult to provide the exact nature of the goods or service. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders affected by this amendment are businesses and individuals operating within the National Capital Territory of Delhi that are subject to the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, the businesses or individuals dealing with goods/services subject to the provisions related to serial numbers 19A and 19B within the original notification will be directly impacted. Tax professionals and consultants advising businesses on GST compliance are also stakeholders. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Finance (Revenue-I) Department of the Government of the National Capital Territory of Delhi is responsible for implementing this amendment. The Lieutenant Governor of Delhi authorized the notification. * **Timelines:** The amendment is effective retroactively from October 1, 2020. This implies that businesses should have already been operating under the amended provisions since that date. * **Changes specific to the amendment:** Businesses need to make necessary adjustments in invoices and records for the time period after October 1, 2020, to align with the new date. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to provide continued clarity and certainty regarding the applicability of specific GST rates or provisions. By extending the validity of these provisions, the government likely aims to avoid any disruption in tax collection or compliance. The amendment could also be aimed at providing continued relief or support to specific industries or sectors impacted by economic conditions or policy decisions. **9. Conclusion:** This report has analyzed an amendment to the Delhi Goods and Services Tax Act, 2017 notification No. 12/2017 State Tax Rate. The core change involves substituting "2020" with "2021" in specific entries, effectively extending the applicability of provisions linked to serial numbers 19A and 19B. This amendment ensures continuity in tax policy and impacts businesses operating under the DGST Act within Delhi.

Key Entities Referenced