DELHI LEGISLATIVE ASSEMBLY SECRETARIAT
Delhi, the 14th September, 2020
F. No. 21/3/GST(A)/2020/LAS-VII/Leg./272.
The following is published for General Information.
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2020
BILL NO. 03 OF 2020
(As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 14 September, 2020)
Further 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-first 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, 2020.
(ii) It shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint.
2. Amendment of section 2:- :- In section 2 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred as the principal 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;
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 Commissioner, as the case may be, for a period notexceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.
Please refer to the attached file for details
GuestNotification No : F. No. 21/3/GST(A)/2020/LAS-VII/Leg./272
on 16 September 2020
Published in VAT
Source : , http://egazette.nic.in/WriteReadData/2020/221728.pdf