TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Amendment) Act, 2021
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....ervices Tax Act, 2017 (3 of 2017) BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-Second Year of the Republic of India as follows:- 1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2021. (ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint; and the different dates may be appointed for different provisions of this Act. 2. Amendment of Section 7: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi Goods and Services Tax Act), in section....
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....ion shall be substituted, namely:-- "44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provid....
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....or the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.' 9. Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the following sub-section shall be substituted, namely:-- "(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxab....
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....r officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1)."; (iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted; (v) for sub-section (6), the following sub-section shall be substituted, namely:-- "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-sec....