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TMI BlogDelhi Goods and Services Tax (Amendment) Act, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 1] An Act to amend the Delhi Goods and Services Tax Act, 2017 (3 of 2017) BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-Second Year of the Republic of India as follows:- 1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2021. (ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint; and the different dates may be appointed for different provisions of this Act. 2. Amendment of Section 7 : In the Delhi Goods and Services Tax Act, 2017 (hereinafter referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 44 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: 44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (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, he may, by order in writing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) for sub-section (3), the following sub-section shall be substituted, namely: (3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). ; (iv) in sub-section (4), for the words No tax, interest or penalty , the words No penalty shall be substituted; (v) for sub-section (6), the following sub-section shall be substituted, namely: (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein. . 14. Amendment of section 152 : In section 152 of the Delhi Goods and Services Tax Act, (a) in sub-section (1), (i) the words of any individual return or part thereof shall be omitted; (ii) after the words any proceedings under this Act , the words without giving an opportunity of being heard to the person concerned shall be inserted; (b) sub-section (2) shall be omitted. 15. Amendment of section 168 : In section 168 of the Delhi Goods and Services Tax Act, in sub-section (2), (i) for the words, brackets and figures su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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