The Department of Law, Justice and Legislative Affairs on January 11, 2024, issued the Delhi Goods and Services (Second Amendment) Act, 2024, to further amend the Delhi Goods and Services Tax Act 2017.
The following has been stated namely: -
• Section 23 which states “Persons not liable for registration” sub-section (2) has been substituted 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."
• Section 30 which states “Revocation of cancellation of registration” the proviso under sub-section (1) shall be omitted
• Section 37 which states “Furnishing details of outward supplies” the following has been 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”
• Sections 110 and 114 under “Appeals and Revisions” have been deleted.
Section 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. F.14 (90)/LA/2023/ala1/4-11]
