The Government of Delhi on December 15, 2023, issued the Delhi Goods and Services (Second Amendment) Act, 2023 to further amend the Delhi Goods and Services Act, 2013.
The following amendments have been stated:
• In Section 16 which states Eligibility and conditions for taking input tax credit, sub-section (2).
(i) In the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted;
(ii) In the third proviso, after the words "made by him", the words "to the supplier" shall be inserted.
• In Section 17 which states Appointment of credit and blocked credits.
(a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely: -
"except,
(i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and
(ii) the value of such activities or transactions as may be prescribed in respect of clause(a) of paragraph 8 of the said Schedule.";
(b) in sub-section (5), after clause (f), the following clause shall be inserted, namely: -
"(fa) goods or services or both received by a taxable person, which is used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;".
• In Section 23 which states Persons not liable for registration, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from July 01, 2017, namely: -
"(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act."
• In section 30 which states Revocation of cancellation of registration, b-section (1):-
(a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted;
(b) the proviso shall be omitted.
• In Section 37 which states Furnishing details of outward supplies, after sub-section (4), the following sub-section shall be inserted, namely:
"(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details".
• In Section 39 which states Furnishing of returns, after sub-section (10), the following sub-section shall be inserted, namely:
"(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.".
It is stated that Sections 2 to 24 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint and a different date may be appointed for different provisions of this Act.
[Notification No. 21/24/DGST (2nd A)/2023/LAS-VII/Leg.6707]
