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    <title>Delhi Goods and Services Tax (Amendment) Act, 2021.</title>
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    <description>The Act treats supplies between a non individual person and its members or constituents as taxable inter party supplies, retrospectively from July first, two thousand seventeen, with a deeming explanation. Input tax credit is conditioned on supplier furnishing invoice or debit note details in outward supplies and communicating them to the recipient. Annual returns may be self certified and audited reconciliation by a specified professional is no longer mandatory. Enforcement is strengthened through extended provisional attachment powers, delinking of seizure and confiscation proceedings, revised penalties and conditions for appeal, and expanded information call powers for the Commissioner.</description>
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      <description>The Act treats supplies between a non individual person and its members or constituents as taxable inter party supplies, retrospectively from July first, two thousand seventeen, with a deeming explanation. Input tax credit is conditioned on supplier furnishing invoice or debit note details in outward supplies and communicating them to the recipient. Annual returns may be self certified and audited reconciliation by a specified professional is no longer mandatory. Enforcement is strengthened through extended provisional attachment powers, delinking of seizure and confiscation proceedings, revised penalties and conditions for appeal, and expanded information call powers for the Commissioner.</description>
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