TaxTMI 
TaxTMI 
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2025
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.... 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, -- (i) in clause (61), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted with effect from the 1st day of April, 2025; (ii) in clause (69), - (a) in sub-clause (c), after the words "management of a municipal", the word "fund" shall be inserted; (b) after sub-clause (c), the following Explanation shall be inserted, namely: -- 'Explanation. --For the purposes of this sub-clause- (a) "local fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) "municipal fund" means any fund under the cont....
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....tion 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: -- "Provided that no reduction in output tax liability of the supplier shall be permitted, if the- (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". 8. Amendment of Section 38: In section 38 of the Delhi Goods and Services Tax Act, - (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2), - (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; (d) after clause (b), the following clause shall be inserted, namely: - "(c) such other details as....
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....or electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the information to be recorded therein. (3) The persons referred to in sub-section (1), shall, - (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner; (b) furnish such information and details within such time and maintain such records or documents, in such form and manner; (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.". 14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act, (i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inse....
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....ications, wherever necessary. 3. The salient features of the proposed Delhi Goods and Services (Second Amendment) Tax Bill, 2025 are stated as under: (i) To amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to to insert the words "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" after the words section 9 with effect from 1st day of April 2025. To insert the word fund after the words management of a municipal and insert explanation to define the expression "local fund" and "municipal fund". To insert clause (116A) after clause 116 of Section 2 of the Delhi Goods and Services Tax Act, 2017 to define the expression "unique identification marking". (ii) To omit sub section (4) of Section 12 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of goods in case of vouchers. (iii) To omit sub section (4) of Section 13 of the Delhi Goods and Service Tax Act, 2017 related to time of supply of services in case of vouchers. (iv) To amend clause (d) of sub section (5) of Section 17 of Delhi Goods and Services Tax Act, 2017 to....
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....s to achieve the above objectives. (REKHA GUPTA) Chief Minister/ Minister (Finance) Government of NCT of Delhi FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not involve any recurring or nonrecurring expenditure from the Consolidated Fund of Delhi. MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2025 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. NOTES ON CLAUSES [For DGST (Second Amendment) Bill, 2025] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2 of the Bill seeks to amend Section 2 of the Delhi Goods and Services Tax Act, 2017 to insert the words "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" after the words section 9 with effect from 1st day of April 2025. To insert the word fund after the words management of a municipal and insert explanation to define the expression "local fund" and "municipal fund". To insert clause (116A) after clause 116 of....