<A H. #.0e.- 33002/99 | WIT TCHTT GOVERNMENT OF J NDIA Delhi Gaxette Ua si.-31.0a,-37.-091 02020-222320 SG-DL-E-09102020-222320 AATATCT EXTRAORDINARY siteart & varie PUBLISHED BY AUTHORITY a. 208] facet, queaftare, aaqax 8, 2020/anftar 16, 1942 Pore. FR. a. 155 No. 208] DELHI, THURSDAY, OCTOBER 8, 2020/ASVINA 16, 1942 [N. C. T. D. No. 155 aT TV
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F. 14(68)/LA-2020° ational Capital Territory oe 3020 and: hereby publishe g ee vc _— | LHI GOODS AND:
™ (DELHI ACT 0 Jational Cap ‘of the Nation slative Assembly 0 1“ October, 2020] se » the Legislative [ (As passed by t r 2020) 3 of 2017) . Tax Act. 2017( i Goods and Services bin the Sevennefiver vou yend the Delhi Goo . of Delhi in irra Legislature of the National Capital Territory BE it enacted by Delhi egisk , : ss ices Tax of the Republic of India as follows: « be call the Dei Goode and Service i t:-(1) This Act may I. Short title and commencemen (Amendment) Act, 2020.
ification, in the , ent may, by notific ;
(11) It shall come into force on such date as the State Governm J Official Gazette. appoint.
ices Tax Act, 2017 (3 of
2. Amendment of section 2:- :- In section 2 of the Delhi Goods and Service and (d), the following -017) (hereinafter referred as the principal Act)), in clause (114), for clauses (c) (d) clauses shall be substituted. namely:— “(c) Dadra and Nagar Haveli and Daman and Diu:
(d) Ladakh:”
3. Amendment of section 10- - In section 10 of the Principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words “ of goods”, the words “or services” shall be inserted. 4. Amendment of section 16: - In section 16 of the principal Act, in sub- “INVOice relating to such” Section (4), the words Shall be omitted. 5. Amendment of sectio n 29:- In section 29 of the Principal Act, in Subfollowing Clause shall be section (1), for Clause ( C), the Substituted. namely:— “(c) the taxable Person is no longer liable Opt out of the registratio 4 voluntarily made under sub-section (3) of section 25" | of the Principal Act, in sub-section (1), for th PFOVviso shall be substituted, namely:— such period May, on sufficient cause being é sloner or the Joint Commissio .
exceeding thirty days;
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(b) by the C OMMIssioner tor a further Period not €xceedine Clause (a).”” Scanned by TapScanner [PART TN 7 DPT HEGAZE VTE PN TRAOKDINARY Pay bloat trav Wl \ & i (| \ A 4 } OVC WY, is}) ihe wid ONE C TRC iil (lhe ( ‘ouned, ly predate EVO, (HW) spoenly the cutepories VIC stich time and 4 OS OL NEEVICON OF NUP PTO in renpectob which aw tix tiivolce shall be tiued, within : WMC SUCH Manner as may be preseribed (Db) subject to the condit | ivi ea \ ‘ ‘a4 i ap an .
\ I Hiioned therein, speeily the categories of services in respect ol which (Hany other doe ‘ eee g te document issued in relation to the wupply alyall be deemed to be a tax Inveles of CH) WN IVoIee may not be issued”, Lmendiment of section Stein section 41 of the principal Aet, a) for sub-seet “fi ! (2) for sub-seetion (3), the lollowing sub-section shall be sabatituted, namely:
"OV A certificente of cleanest | ! | i. oo of tax deduction at souree shall be iysued in sdeh form and tn auch manner as my be eseribed,
(b) sub-section (4) shall be omitted.’ Y z . rie . 1 L i t i i 7 7 Amendment of section 122: In section 122 of the prineipal Act, after subes.. on C1), the following sub-section shall be inserted, namely:
(1A) Any person who retains the beneht ofa transacuon covered under clauses (1), (i), Ovi) or chuwuse
(ix) of sub-section (Dand at whose instance such tansnetion is conducted, shall be Hable toa penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on,”
10. Amendment of section 132:-In section 132 of the principal Act, in sub-section (1),
(i) for the words “Whoever commits any of the following offences”, the words “Whoever commits, OF causes to commit and retain the benefits artsing out of, any of the following offences’ shatl be substituted;
(ii) for clause (c), the following clause shall be substituted, namely:
“(c) avails input tax credit using the invoice or bill referved to in, clause (b) or fraudulently avails mput tax credit without any invoice or bill;”,
(iii) in sub-clause (e), the words “, fraudulently avails input tax credit” shall be omitted.
1}. Amendment of section 140:- In section 140 of the principal Act, witheffect from the Ist day of July, 2037,
(a) in sub-section (1), after the words “existing law”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
(b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
(c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within sueh time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted;
(d) in sub-section (5), for the words “existing law”, the words “existing law, within such time and in such manner as may be prescribed” shall be substituted and shall be deemed to have been substituted,
(e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted:
12. After section 168 of the Delhi Goods and Services Tax Act, 2017, the following section shall be inserted, namely:- “168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under this Act in respect of actions which may not be completed or complied with due to force majcure,
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
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(:) ne state tax shall be levied oF collected in from the Ist a the period commencing September. 2019 (both days inclusive).
(n hie tax at the rate of Six perce an d other parts (falling under heading 8483) and used Pane K43> 8433 and £436). during the pen ing with the 31stday of December, 2018 (both
(2) No refi | edilected te shall be made of all such tax which has been co . had sub-section (1) been in force at all material times.
lor. Ai e7ons ¢ + both the plac 1 « in the notificat!
d by the Lt Goven exercise of the p respect of sup day of Jul nt shall be levied or collect 1od commencing days inclusive).
lected, but which would not have been so “Awe ‘i the pri « where jay of July.
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evenue wr of theN ywers uNn¢ ply of fic" y. 2017 an as parts SANJAY K majeure” V caused by nature or Othe ‘ Wine ct, insu ncipal Act.
~ they occur, $ J) Notificatt ational Capt jer sub-section ( 1) of section 9 of ed in respect of su of agricultural ma from the Ist d Mcans &@ Case of Wy r p-section (1), In the provis 80, in paragraph 4, the words hall be omitted and shall he Government of National Capital on number 01/201 7-state Tax al Territory of Delhi eal (falling under heading 2301), a ending with the 30th day of pply of pulley, wheels chinery (falling under ay of July, 2017 and UMAR AGGARWAL, Pri. Secv.
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