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TMI BlogDelhi Goods and Services Tax (Amendment) Act, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... different provisions of this Act. 2. Amendment of Section 7 : In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi Goods and Services Tax Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice- versa, for cash, deferred payment or other valuable consideration. Explanation. For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; . 3. Amendment of section 16 : In section 16 of the Delhi Goods and Services Tax Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely: (aa) the details of the invoice or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures sections 122, 125, 129 and 130 , the words and figures sections 122 and 125 shall be substituted. 8. Amendment of section 75 : In section 75 of the Delhi Goods and Services Tax Act, in sub-section (12), the following Explanation shall be inserted, namely: Explanation. For the purposes of this sub-section, the expression self-assessed tax shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39. 9. Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the following sub-section shall be substituted, namely: (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, hemay, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less; Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. 12. Amendment of section 130 : In section 130 of the Delhi Goods and Services Tax Act, (a) in sub-section (1), for the words Notwithstanding anything contained in this Act, if , the word Where shall be substituted; (b) in sub-section (2), in the second proviso, for the words, brackets and figures amount of penalty leviable under sub-section (1) of section 129 , the words penalty equal to hundred per cent of the tax payable on such goods shall be substituted; (c) sub-section (3) shall be omitted. 13. Substitution of new section for section 151 : Power to call for information. For section 151 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: 151. The Commissioner or an officer authorised by him may, by an order, direct any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sactions involving supply of goods or services by any person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Further, it is also proposed to insert an Explanation therein, to clarify that the person or its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one person to another. (ii) to amend section 16 of the Delhi Goods and Services Tax Act by inserting a new clause (aa) in sub-section (2) thereof, so as to provide that input tax credit on invoice or debit note may be availed only when the details of such invoice or debit note has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note. (iii) to omit sub-section (5) of section 35 of the Delhi Goods and Services Tax Act so as to remove the mandatory requirement of getting annual accounts audited and the reconciliation statement submitted by specified professional. (iv) to substitute a new section for section 44 of the Delhi Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to empower the jurisdictional commissioner to call for information from any person relating to any matters dealt with in connection with the Act. (xiii) to amend sub-section (1) of section 152 of the Delhi Goods and Services Tax Act so as to provide that no information obtained under sections 150 and 151 shall be used for the purposes of any proceedings under the Act without giving an opportunity of being heard to the person concerned. (xiv) to amend section 168 of the Delhi Goods and Services Tax Act so as to enable the jurisdictional commissioner to exercise powers under section 151 to call for information. (xv) to omit paragraph 7 of Schedule II to the Delhi Goods and Services Tax Act, with retrospective effect from the 1st day of July, 2017, consequent to the amendments made in section 7. 4. The Bill seeks to achieve the above objectives. MANISH SISODIA Deputy Chief Minister/ Finance Minister Government of NCT of Delhi FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Amendment) Bill, 2021 does not involve any recurring or non[1]recurring expenditure from the Consolidated Fund of Delhi. MANISH SISODIA, Deputy Chief Min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of goods and conveyances in transit a separate proceeding from the recovery of tax. 8. Clause 8 of the Bill seeks to amend section 75 of the Delhi Goods and Services Tax Act so as to insert an Explanation in sub-section (12) to clarify that self-assessed tax shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39. 9. Clause 9 of the Bill seeks to substitute sub-section (1) of section 83 of the Delhi Goods and Services Tax Act so as to provide that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a period of one year from the date of order made thereunder. 10. Clause 10 of the Bill seeks to insert a new proviso in sub-section (6) of section 107 of the Delhi Goods and Services Tax Act so as to provide that no appeal shall be filed against an order made under sub-section (3) of section 129, unless a sum equal to twenty-five percent, of the penalty has been paid by the appellant. 11. Clause 11 of the Bill seeks to amend section 129 of the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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