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    <title>Delhi Goods and Services Tax (Amendment) Act, 2021</title>
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    <description>Supplies between a non individual person and its members or constituents are deemed taxable supplies with the person and its members treated as distinct persons; invoice details furnished in outward supplies returns and communicated under section 37 affect input tax credit eligibility; annual return requirements are restructured with specified exceptions and possible Commissioner exemptions; provisional attachment, revised penalty and seizure procedures, formalized information powers, and amendments to interest and payment mechanics are introduced to strengthen revenue protection and compliance.</description>
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