PERL Ue] fren S S S v e n ‘bSOONT 1 cf ‘sity veh MUP LO WAMIUFAAAL 7 HunUlEL 5 acy fy papens J BOOOT ENACT Aton "Hn Anyy ‘ponyy Rape tevaed OEP | Huai 5?
SCT + E | AV. 4 a l s ) Choned) 159 w Q u e m r o r crlee p u t o vo prperdn seP aq of (rm saa r o p e s } 7y hoy “0802 “aqurssag .o¢ amp paiep *(7)608 29quihu apia ‘Kieu aor sx ‘eypuy Jo anazecy ays ur Peystiqnd sem ‘9797 ‘zaqurazaq OE SUT PREP "XBL PENUDD - OZOz/ 56 “ON Yoneaypou jedisuud A Y L sdajou “£295 JOPUN ‘NVINVY ATIVE [1S0-0z02/£1/90/07-0349 “ON ‘d] — _ — , “Powmapsas 24 EUS wTZOT EDT En SUNBY HN “ O T TERT, sunt a1 49} “woe NOM pies amp u] “erpuy Ja 91;920%) ayt UF pays!
JO Jusunmdagy) asueur, Jo TH) Ltt ‘iy wey, ss;
PENUTzD dY1 JO pp UA!}I98 yo
(1) UOID98-qns fq pauay waaod ayy yu ay a9K9 M C U T P L a s s y ELL [B1IU2,) — [Z0Z/F0 “ON 1207 ‘Aseuys.4 (147 aN T Y P O M a N # spongy (SWOLSIID ONY SHXVL LHRICONE 10 CAIVORIWALLNEED) (anmaaayy go prraiapsadagy) AORVNLA AO AWLSINIW ALGRAvD S L woetares 9G or "The TSE En Ss caer aS Hiss TREES SSIS ay AS w B2OZAD 6x25 Ub :
Hie se) Dei fe“) ADHE“E APL IE ld WOIRLAN ‘abled Zouk DED» ‘0202 ‘aDhAS + fain OF sate) (e608 “ty L a l s Dia OZ0z ‘reED OF hie} "ne hig -OZOZ/SS ‘b w e b h r p e ibe t lamaay RejB dble ‘ble? fey ;
[ipndye-ozozie 1/90/07 ~pyypp ‘p “14 si Uchide Anse) Lb,thAVIN Lh Lele WLZOZ'EO'| Ey 2h Ub) sh [ble gZOZZO'Ga ‘ie Ueebrgise wwe.
= Dts B jposs etten wept es ‘kn ink ng BigsLs fe (i) MELEE 2008S Llis ce “InDAe “keblnle se Doin DAY se OZOZ "eBRI OF b1L94 ‘(2608 " e y e " Bugs '0Z07 “ 2 P e } OF By le ‘se RzeHOZOZISE tho Leb hte Up Wiley) moleD ‘ialicis Bip} DimdD Dalle “Dh W a h l Lp b y “DA Rod dips tue (Ray WOK DID OF b b e se Jabb] Db Uhh ye Die Dis DUB nile ch (LJ MEE Ab bb D i n iy (Zh 1% 2102) 2402 ‘hbepapie 2 h t e e dhe bite byyp ‘wh v e — ( e l Z y ky Le Ls Ath D I F 4 - L Z 0 Z / P 0 “RB $Z0Z ‘pare gz ‘yeas Re ' aha | (pte seals 1is1p De Dok Jabsite bhp) Galngy band) bbleb Bey T¥61 6 VNNOTVHA/IZ0T 82 A U Y A U A T ‘AVONNS ‘IHTG A E N ‘THGE 6 L E I Z0Z ‘Sz Hb Deep “ t a g pe A L M O H L N Y Ag GaNsTiand D i j o n B Diem, @ wopaes-qag—¢ uoypas—]] Lava @ aakebh—¢ ak bin, A U V N I G Y O V A L X S sdInIny 4, & £ 5 aeptccy ToS na a! Berean tenname teases Feo = a i) N o r o | * ( o r p O9SS7Z-1Z07Z087-3-10-ND, 9 8 8 2 2 - 1 2 0 2 2082~"Heways —yerye D I P U JO 2NyaEoq ayp- E h I C I > = ns temas re W h Gerrcote- ‘d ON ‘Cozy S T E = se, « f rant, ; (PART IV DELHI GAZETTE : EXTRAORDINARY 7 \u\ S “safer, sitet wrracr aike wethy anita urarer wy ufaea’:
(8) “sre vitor” real ad uve var wesla anter uta” ere siren fore <
21. ERT 174 wT Heiter aa A arr iz1 FY soar (3) a ae Avie aferenfiter Pra aT, setq— “@e) Tet Sat GT BD) erga aia we SB gary sare (2) F Ase wT ae frend oe ogam & fa fee wort wafer A oraTe (1) B ony parma a 8 oat ten water sey were yarmrahd a ag waa B au after & away enfts ar wera ae ar ay er ag Wh oy enfts squevtia ae eh ae yAorade a eer ay O he fea 3 tke oT we Rar ma 2 | art ares Ra fey ar at ante areca ut d yah & fe "AeA" oe @ OR ea a at ex 8 arf or waar wr Saye HR WR OT Waar Hat UT ear OU wifes a ad ed ore arama fara mane "| &, Re wa a da wo sat S vers a at at het F at at ager # 22, (1) afar Wen 2/2017 4 Ret wa ate Va aR aReg at fret oy wie weer as fel wea Err ; Sa W103 } ae sie Ved wae wafeal S oa oy vee ok ufftea saxenfta a oreh SR 1 We, 2017 8 aah wa 8 siaenfta a a ware, sreriey 1 2 / 3 “103 26 QA RG sae UT" | | 2017 Bt ar 11 Bt BuarT (1) & aera | Wa GY BY ANS 30 WA 2017 aT anh 4 2) STURT (1) S yard S fay wsfa war aa feed weer & oe wa ar # faite afar or yee ea 8 Sa ver dane ae at ert aie ert wast ore ast wera wort aa feck WER S Wa var sflraq, a oe 11 BIINI (1) @ seis wa aK or yacel ws S dees at BH fet el onftrs wrat a eft |
(9) wg sitters wh te a, fore afte Pra rer @, fig oh emda aE Pee Ty ea aR so (1) FARES oRRpT wi afta weal oe wged ee adh, 4S at fe aT Wo SAR saa, years aha DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS NOTIFICATION Delhi, the 18th December, 2019 No. F.14(62)/LA-2019/cons2law/545-554.—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 13th December, 2019 and is hereby published for general information:- “THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2019 (DELHI ACT 06 OF 2019) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 3" December , 2019) [ 13° December, 2019] S . An Act to amend the Delhi Goods and Services Tax Act, 2017, BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventieth Year of the Republic of India as follows:-
PART (2 Ic 8 DELHI GAZETTE : EXTRAORDINARY.
TIV} e called the Delhi Goods and Services Tax (Amendment) Act,
1. Short title and commencement:-(i) This Act may b
2019.
e i uch date as the Sta f ii therwise provided, the provisions of this Act shall come into force on s State na
(ii) Save as 0 herv 8 P ) : EO ave, appoint Government may, by notification in the Official Gazette, appoint.
:
ion: i ri hi.
pi
(iii) It extends to the whole of the National Capital Territory of Del :
2. Amendment of section 2:- In section 2 of the Delhi Goods and Services Ta A ce Ruling”, the words | referred as the principal Act), in clause (4), after the words “the Appellate Authority nan “the National Appellate Authority for Advance Ruling,” shall be inserted;
3. Amendment of section 10:- In section 10 of the principal Act,-
(a) in sub-section(1), after the second proviso, the following Explanation shall be inserted, namely:- supply of services provided by way of “ ion,— For ses of second proviso, the value of exempt ¢ C renditn dopbtis, loaner aa : nted by way of interest or discount shall extending deposits, loans or advances in so far as the consideration is represe : oe 1 e oe not be taken into account for determining the value of turnover in State.";
(b) in sub-section(2),—
(i) in clause (d), the word ‘‘and’’ occurring at the end shall be omitted;
(ii) in clause (e), for the word ‘‘Council:”’, the words ‘‘Council; and’’ shall be substituted;
(iii) after clause (e), the following clause shall be inserted, namely:— “(f) he is neither a casual taxable person nor a non-resident taxable person:”;
(c) after sub-section (2), the following sub-section shall be inserted, namely:— “(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed 50 lakh rupees, may opt to pay, in lieu of the Tax payable by him under sub-section(1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent of the turnover in State, if he is not —
(a) engaged in making any supply of goods or services which are not leviable'to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such-goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and a ;
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub- section.”; i
(d) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at both the places where they occur, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted.
(e) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the words, brackets, figure and letter { “or, as the case may be, sub-section (2A)” shall be inserted. |
(f) in sub-section (5), after the words, brackets and figure “under sub-section (1)”, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted.
(g) after sub-section (5), the following Explanations shall be inserted, namely:--- ‘Explanation 1.— For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover” shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in | so far as the consideration is represented by way of interest or discount.
Explanation 2.— For the purposes of determining the tax payable by a person under this section, the expression | “turnover in State” shall not include the value of following supplies, namely:—