TaxTMI 
TaxTMI 
Delhi Goods and Services (Second Amendment) Act, 2024.
X X X X Extracts X X X X
X X X X Extracts X X X X
....y, by notification, in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act. 2. Amendment of section 10 :- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 10, - (a) in sub-section (2), in clause (d), the words "goods or" shall be omitted; (b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted. 3. Amendment of section 16 :- In the Delhi Goods and Services Tax Act, in Section 16 sub section (2),- (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted. 4. Amendment of section 17 :- In the Delhi Goods and Services Tax Act, in Section 17, - (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely :- "except,-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate of furnishing the said details". 8. Amendment of section 39 :- In the Delhi Goods and Services Tax Act, in Section 39 after sub-section (10), the following sub-section shall be inserted, namely : "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.". 9. Amendment of section 44 :- In the Delhi Goods and Services Tax Act, in Section 44shall be renumbered as sub- section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnish....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue". 14. Amendment of section 109 :- In the Delhi Goods and Services Tax Act, in Section 109 for sub-section (1), the following sub-section shall be substituted :- (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. 15. Amendment of section 110 :- In the Delhi Goods and Services Tax Act, in Section 110 to be deleted. 16. Amendment of section 114 :- In the Delhi Goods and Services Tax Act, in Section 114 to be deleted. 17. Amendment of section 117 :- In the Delhi Goods and Services Tax Act, in Section 117,- (a) in sub-section (1), for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Delhi Goods and Services Tax Act, in Section 138, - (a) in sub-section (1), in the first proviso,- (i) for clause (a), the following clause shall be substituted, namely :- "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (1) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely :- "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;" (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted. 23. Amendment of section 158 :- In the Delhi Goods and Services Tax Act, in Section 158 the following s....