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TMI BlogDelhi Goods and Services Tax (Amendment) Act, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal Act)), in clause (114), for clauses (c) and (d), the following 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-section (4), the words invoice relating to such shall be omitted. 5. Amendment of section 29:- In section 29 of the principal Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely: (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25: . 6. Amendment of section 30:- In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely: Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended, (a) by the Additional Commissioner or the Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-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 such 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been so collected, had sub-section (1) been in force at all material times. STATEMENT OF OBJECTS AND REASONS The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi. 2. The GST Council in its 38th meeting held on 18th December, 2019, had recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. Through the Finance Act, 2020 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations made in the 38th GST Council meeting held on 18thDecember , 2019. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Service Tax (Amendment ) Act, 2020 is required to be enacted by the State Legislation after making State specific modification, wherever necessary. 3. The salient features of the proposed Delhi Goods and Services (Amendment) Tax Bill, 2020 are as under:- i. to amend clause (114) of section 2 of the Delhi Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it against certain unavailed credit under the existing law. This amendment shall take effect retrospectively from the 1st day of July, 2017. xi. to insert a new Section 168A after Section 168 of Delhi Goods Services Tax Act, 2017 so as to empower the Government, on the recommendations of the Council and by notifications, extent the time limit specified in or prescribed under this Act in respect of actions which may not be completed or complied with due to force majeure. xii. to amend section 172 of the Delhi Goods and Services Act so as to extend the time limit provided for removal of difficulties thereunder from three years to five years, with effect from the date of commencement of the said Act. xiii. to amend paragraph 4 of Schedule II to the Delhi Goods and Services Act so as to omit the words whether or not for consideration so as to give clarity to the meaning of the entries (a) and (b) of said paragraph. This amendment shall take effect retrospectively from the 1st day of July, 2017. xiv. to provide retrospective exemption from State tax on supply of fishmeal, during the period from the 1 st day of July, 2017 up to 30th day of September, 2019 (both days incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which tax invoice shall be issued and to make rules regarding the time and manner of its issuance. 8. Clause 8 of the Bill seeks to amend section 51 of the Delhi Goods and Services Act so as to empower the Government to make rules to provide for the form and manner in which a certificate of tax deduction at source shall be issued. 9. Clause 9 of the Bill seeks to insert a new sub-section (1A) in section 122 of the Delhi Goods and Services Act so as to make the beneficiary of certain transactions at whose instance such transactions are conducted liable for penalty 10. Clause 10 of the Bill seeks to amend section 132 of the Delhi Goods and Services Act so as to make the offence of fraudulent availment of input tax credit without invoice or bill cognizable and non-bailable under sub-section (1)of section 69 and to make any person who retains the benefit of certain transactions and at whose instance such transactions are conducted liable for punishment. 11. Clause 11 of the Bill seeks to amend section 140 of the Delhi Goods and Services Act relating to transitional arrangements for input tax credit, so as to prescribe the time limit and the manner for availing input ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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