**Summary:**
This document details the Union Territory of Dadra and Nagar Haveli and Daman and Diu Goods and Services Tax Amendment Regulation, 2020, designated as Regulation No. 1 of 2020. Promulgated by the President of India on January 24, 2020, and effective from January 26, 2020, this regulation amends the Union Territories Goods and Services Tax Act, 2017.
The key changes include:
* **Section 1 Amendment:** Substitution of the words "Dadra and Nagar Haveli, Daman and Diu" with "Dadra and Nagar Haveli and Daman and Diu" in subsection 2 of section 1 of the principal Act.
* **Section 2 Amendment:** In clause 8 of section 2 of the principal Act:
* Insertion of the words "and Daman and Diu" after the words "Nagar Haveli" in subclause iii.
* Omission of subclause iv.
This regulation is issued by the Legislative Department of the Ministry of Law and Justice, New Delhi. The Secretary to the Government of India is Dr. G. Narayana Raju.
Key Entities Referenced
Union Territory of Dadra and Nagar Haveli and Daman and Diu: A Union Territory in India formed by merging the former Union Territories of Dadra and Nagar Haveli and Daman and Diu.
Union Territory of Dadra and Nagar Haveli and Daman and Diu Goods and Services Tax Amendment Regulation, 2020: A regulation promulgated by the President of India to amend the Union Territories Goods and Services Tax Act, 2017, specifically for the Union Territory of Dadra and Nagar Haveli and Daman and Diu.
President of India: The Head of State of the Republic of India, who promulgated the mentioned regulation.
Constitution of India: The supreme law of India, under which the President exercised powers conferred by article 240 to promulgate the regulation.
Union Territories Goods and Services Tax Act, 2017: An act of the Indian Parliament related to Goods and Services Tax in Union Territories, which is being amended by the regulation.
Ram Nath Kovind: The President of India who promulgated the regulation.
G. Narayana Raju: Secretary to the Government of India, Ministry of Law and Justice.
Ministry of Law and Justice: The ministry responsible for legislative affairs and the publication of the regulation.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—20
REGISTERED NO. DL—(N)04/0007/2003—20
सी.जी.-डी.xएxलx.G-अI.D-2H40x1x2x020-215673
CG-DL-E-24012020-215673
xxxGIDExxx
vlk/kkj.k
EXTRAORDINARY
Hkkx [k.M
II — 1
PART II—Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED BY AUTHORITY
lña ubZ fnYyh] 'kqØokj] tuojh 24] 2020@ek?k 4] 1941 ¼'kd½
3]
No. 3] NEW DELHI, FRIDAY, JANUARY 24, 2020/MAGHA 4, 1941 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND
DAMAN AND DIU GOODS AND SERVICES TAX
(AMENDMENT) REGULATION, 2020
NO. 1 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation further to amend the Union Territories Goods and Services Tax Act, 2017.
In exercise of the powers conferred by article 240 of the Constitution, the President is
pleased to promulgate the following Regulation made by him:—
1. (1) This Regulation may be called the Union Territory of Dadra and Nagar Haveli Short title and
and Daman and Diu Goods and Services Tax (Amendment) Regulation, 2020. commencement.
(2) It shall come into force on the 26th day of January, 2020.
14 of 2017. 2. In the Union Territory Goods and Services Tax Act, 2017 (hereinafter referred to as Amendment
the principal Act), in section 1, in sub-section (2), for the words "Dadra and Nagar Haveli, of section 1.
Daman and Diu", the words "Dadra and Nagar Haveli and Daman and Diu" shall be
substituted.2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 1]
Amendment 3. In section 2 of the principal Act, in clause (8),—
of section 2.
(a) in sub-clause (iii), after the words "Nagar Haveli", the words "and Daman
and Diu" shall be inserted;
(b) sub-clause (iv) shall be omitted.
RAM NATH KOVIND,
President.
————
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—4833GI—24-01-2020.