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<h1>Delhi GST Amendment 2020: New Definitions, Eligibility Changes, Non-Bailable Offenses, and Retrospective Tax Adjustments.</h1> The Delhi Goods and Services Tax (Amendment) Act, 2020 introduces several changes to the Delhi Goods and Services Tax Act, 2017. Key amendments include aligning the definition of 'Union territory' with recent legislative changes, modifying conditions for tax eligibility, and adjusting provisions related to input tax credit and registration cancellation. The Act empowers authorities to extend deadlines for certain applications and notifications, introduces penalties for specific transaction beneficiaries, and makes fraudulent input tax credit claims non-bailable offenses. It also provides retrospective tax exemptions and adjustments for specific goods and services, effective from July 1, 2017. The amendments aim to ensure uniformity with the Central GST Act and address various procedural and definitional issues.