Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Delhi GST Amendment Act 2021: Key Changes in Tax, Input Credit, Audits, and Property Attachment Rules.</h1> The Delhi Goods and Services Tax (Amendment) Act, 2021 introduces several changes to the Delhi Goods and Services Tax Act, 2017. Key amendments include the imposition of tax on transactions between entities and their members, changes to input tax credit conditions, removal of mandatory audits for annual returns, and provisions for self-certified annual returns. It also addresses interest on net cash liability, separates proceedings for seizure and tax recovery, and modifies rules for provisional attachment of property. The amendments aim to align Delhi's GST framework with the Central GST Act and enhance administrative efficiency. The Act also empowers commissioners to request information and modifies appeal and penalty procedures.