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    <title>Delhi Goods and Services Tax (Amendment) Act, 2019.</title>
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    <description>Delhi GST amendments revise composition eligibility and turnover calculations, introduce Aadhaar-based registration authentication with alternate identification, and permit prescribed electronic payment modes. They establish monthly, quarterly and annual return arrangements, allow specified filing extensions, and enable transfers between electronic cash ledgers for different GST components. Interest on delayed returns is generally limited to tax paid through the electronic cash ledger before proceedings begin. National advance-ruling provisions gain effect, anti-profiteering may attract a penalty subject to timely deposit, and Uranium Ore Concentrate receives retrospective rate-schedule treatment without refund of tax already collected.</description>
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