Delhi Goods and Services (Second Amendment) Act, 2025.

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....9th August, 2025] Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017) BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Sixth Year of the Republic of India as follows: - 1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second Amendment) Act, 2025. (ii) Section 2 to 15 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint 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, -....

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....udes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'. 3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted. 4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be omitted. 5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in clause (d), - (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) the Explanation shall be numbered as Explanation 1 thereof, and afte....

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....ch 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, name....

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.... in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". 13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following section shall be inserted, namely: - "148A. (1) The Government may, on the recommendations of the Council, by notification, specify, - (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect o....