TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Amendment) Act, 2018.
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....1. Short title and commencement.- (1) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.- In section2 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the principal Act), - (1) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; (2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (3) in clause (17), for sub-clause(h), the following sub-clause shall be substituted,....
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.... such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". 5. Amendment of section 10.- In section10 of the principal Act, (1) in sub-section (1)- (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub- section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (b) in the proviso, for the words "one crore rupees, as may be recommended by the Council.", the words "one crore and fifty lakh rupees as may be recommended by the Council:" shall be substituted; (c) after the proviso, the following proviso shall be inserted, namely :- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher."; (2) in sub-section (2), for clause (a), the following clause shall be s....
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....r making the following taxable supplies, namely :- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating suchvessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, ren....
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....e prescribed.". 14. Amendment of section 29.- In section 29 of the principal Act,- (1) in the heading after the word "Cancellation", the words "or suspension" shall be inserted; (2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely :- "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; (3) in sub-section(2), after the proviso, the following proviso shall be inserted, namely :- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.". 15. Amendment of section 34.- In section 34 of the principal Act,- (1) in sub-section(1),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; (b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substitute....
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....substituted. 18. Insertion of section 43A.- After section 43of the principal Act, the following section shall be inserted, namely :- "43A. Procedure for furnishing return and availing input tax credit. (1) Not withstanding anything contained in sub-section(2) of section16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per ce....
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....:- "49A.Utilisation of input tax credit subject to certain conditions .- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Order of utilization of the input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause(e) and clause(f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.". 22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted. 23.Amendment of section 54.- In section 54 of the principal Act,- (1) in sub-section (8), in clause (a), for the words "zero-rated supplies....