TaxTMI 
TaxTMI 
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) BILL, 2025
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....and the different date may be appointed for different provisions of this Act. 2. Amendment of section 2:- In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as Delhi Goods and Services Tax Act), in section 2, for clause (61), the following clause shall be substituted, namely:-- '(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;'. 3. Amendment of Section 9: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as the Delhi Goods and Services Tax Act), in section 9, in sub section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption "shall be inserted. 4. Amendment of Section 10: In section 10 of t....
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....al Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of ....
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....may be prescribed.". 12. Amendment of section 31: In section 31 of the Delhi Goods and Services Tax Act, - (a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ",within the period as may be prescribed," shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely:- 'Explanation,- For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'. 13. Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. 14. Amendment of section 39: In section 39 of the Delhi Goods and Services Tax Act, for sub-section (3), the following sub-section shall be substituted, namely: - "(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form a....
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....ter "or section 74A" shall be inserted. 23. Amendment of section 65: In section 65 of the Delhi Goods and Services Tax Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. 24. Amendment of section 66: In section 66 of the Delhi Goods and Services Tax Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. 25. Amendment of section 70: In section 70 of the Delhi Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statement or produce such documents and other things as may be required.". 26. Amendment in section 73: In section 73 of the Delhi Goods and Services Tax Act, - (i) in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the perio....
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.... two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice. (5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,- (i) for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, shall be equivalent to ten per cent of tax due from such person or ten thousand rupees, whichever is higher; (ii) for the reason of fraud or any wilful-misstatement or suppress....
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....ce under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen percent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under; (ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twentyfive percent of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded; (iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty percent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded. (10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or c....
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.... (5) of section 74A.", (c) for sub-section (10), the following sub-section shall be substituted, namely:- "(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in subsection (7) of section 74A."; (d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted; (e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A", shall be inserted; (f) in sub-section (13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. 30. Amendment of section 104: In section 104 of the Delhi Goods and Services Tax Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (2) and (7) of section 74A" shall be inserted. 31. Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act....
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....m the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted. 35. Insertion of new Section 122A: After section 122 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely:-- "122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. (2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where-- (a) The penalty so imposed is paid; and ....
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....he case may be, referred to in clause (a) or clause (b) of this sub -section: Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order: Provided also that where such interest and penalty has already been paid, no refund of the same shall be available. (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount ....
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....y the lead insurer and the co-insurer to the insured in coinsurance agreements subject to the condition that the lead insurer pays the central tax, the state tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by therein surer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.". 40. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 7 been in force at all material times. STATEMENT OF OBJECTS AND REASONS 1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of Tax on Intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi.....
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....ut tax credit on invoices or debit note issued for Financial year 201718, FY 2018-19, FY 2019-20 and FY 2020-21 in any return under section 39 which is filed up to 30th Day of November 2021. 7. To insert sub section (6) of Section 16 in the Delhi Goods and Services Tax Act, 2017 to allow the time limit for availment of input tax credit in respect of an invoice or debit note in the return filed for the period from the date of cancellation of registration or the effective date of cancellation of registration till the date or order of revocation of cancellation of registered, filed within 30 days of the date of order of revocation of cancellation of registration. 8. To amend sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to restrict the non availability of input tax credit in respect of tax paid under section 74 of the Delhi Goods and Services Tax Act, 2017 only for demands up to Financial Year 2023-24. 9. To amend Section 20 of the Delhi Goods and Services Tax Act, 2017 to substitute the manner of distribution of credit by Input Service Distributor. 10. To amend Section 21 of Delhi Goods and Services Tax Act, 2017to insert ....
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....e reference of new section 74A. 22. To amend Section 63 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 23. To amend sub section (2) of Section 64 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 24. To amend sub section (7) of Section 65 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 25. To amend sub section (6) of Section 66 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 26. To insert sub section(1A) in Section 70 of the Delhi Goods and Services Tax Act, 2017 to enable an authorized representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer. 27. To insert sub section (12) in Section 73 of the Delhi Goods and Services Tax Act, 2017 to restrict the applicability of said section for determination of tax pertaining to the period up to Financial Year2023-24. 28. To insert sub section (12) in Section 74 of Delhi Goods and Services Tax Act, 2017 to restrict the ap....
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....ords "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted. 39. To insert a new Section 122A in the Delhi Goods and Services Tax Act, 2017 to provide for the penalty for failure to register certain machines used in the manufacture of goods as per special procedure. 40. To amend Section 127 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 41. To insert Section 128A in the Delhi Goods and Services Tax Act, 2017 to provide conditional waiver of interest and penalty in respect of demand notices issued under Section 73 for FY 201718, FY 2018-19, FY 2019-20. 42. To insert Proviso and Explanation in sub section (2) of Section 171 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date from which the Authority under the said section will not accept any application for anti profiteering cases. 43. To insert Paragraph 9 in Schedule III to the Delhi Goods and Services Tax Act, 2017 to provide that the activity of apportionment of co-insurance ....
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....nsert a new Section 11A in the Delhi Goods and Services Tax Act, 2017 to empower government to regularize non levy or short levy of state tax due to any general practice prevalent in trade. 6. Clause 6 of the Bill seeks to amend sub section(3) of Section 13 in the Delhi Goods and Services Tax Act, 2017 for time of supply of services, where the invoice is required to be issued by the recipient of services in case of supplies covered under reverse charge. 7. Clause 7 of the Bill seeks to insert sub section (5) of Section 16 in the Delhi Good and Services Tax Act, 2017 to extend the time limit for availment of input tax credit on invoices or debit note issued for Financial year 2017-18, FY 2018-19, FY 2019-20 and FY 2020-21 in any return under section 39 which is filed upto 30th Day of November 2021. To insert sub section (6) of Section 16 in the Delhi Goods and Services Tax Act, 2017 to allow the time limit for availment of input tax credit in respect of an invoice or debit note in the return filed for the period from the date of cancellation of registration or the effective date of cancellation of registration till the date or order of revocation of cancellation....
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....elhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 17. Clause 17 of the Bill seeks to amend sub section (7) of Section 51 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 18. Clause 18 of the Bill seeks to omit second proviso in sub section (3) of Section 54 of Central Goods and Services tax Act, 2017 and to add new sub section (15) of Section 54 of the said act for denial of refund of unutilized input tax credit on account of zero rated supply of goods, where supply of such goods is subject to export duty. 19. Clause 19 of the Bill seeks to amend sub section (3) of Section 61 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 20. Clause 20 of the Bill seeks to amend sub section (1) of Section 62 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 21. Clause 21 of the Bill seeks to amend Section 63 of the Delhi Goods and Services Tax Act, 2017 to incorporate the reference of new section 74A. 22. Clause 22 of the Bill seeks to amend sub section (2) of Section 64 of the Delhi Goods and Services Tax A....
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.... of sub section (11) in Section 107 of the Delhi Goods and Services Act, 2017 to incorporate the reference of new section 74A. 32. Clause 32 of the Bill seeks to substitute Section 109 of the Delhi Goods and Services Tax Act, 2017 for constitution of Appellate Tribunal and Benches thereof. 33. Clause 33 of the Bill seeks to amend sub section (1) and (3) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to empower the Government to notify the date for filing appeal before the Appellate Tribunal and provide a revised time limit for filing appeals or application before the Appellate Tribunal. To amend sub section (6) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to enable the Appellate Tribunal to admit appeals filed by the department within three months after the expiry of the specified time limit of six months. To amend sub section (8) of Section 112 of the Delhi Goods and Services Tax Act, 2017 to reduce the maximum amount of pre deposit for filing appeals before the Appellate Tribunal. 34. Clause 34 of the Bill seeks to amend sub section (1B) of Section 122 of the Delhi Goods and Services Tax Act, 2017 for the words "Any electro....