TaxTMI 
TaxTMI 
Delhi Goods and Services (Amendment) Act, 2023.
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.... provisions 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 16 :- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 16 (a) in sub-section (2),- (i) after clause (b), the following clause shall be inserted, namely :- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;" (ii) in clause (c), the words, figures and letter "or section 43A" shall be omitted; (b) in sub-section (4), for the words and figures "due date of furnishing of the return under section 39 for the month of September", the words "thirtieth day of November" shall be substituted. 3. Amendment of section 29 :- In the Delhi Goods and Services Tax Act in sub-section (2),- (a) in clause (b), for the words "returns for three consecutive tax periods", the words "the return for a financial year beyond three months from the due date of furnishing ....
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....eriods. " 6. Amendment of section 38 :- In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely :--- "38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed. (2) The auto-generated statement under sub-section (1) shall consist of- (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,- (i) by any registered person within such period of taking registration as may be prescribed; or (ii) by any registered person, who has defaulted in payment of tax and where such d....
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....vided 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, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ". 8. Amendment of section 41 :- In the Delhi Goods and Services Tax Act, the following section shall be substituted, namely :- "41 (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger. (2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes payment of....
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....words "due date for furnishing of statement for the month of September", the words "thirtieth day of November" shall be substituted. 15. Amendment of section 54 :- In the Delhi Goods and Services Tax Act --- (a) in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted; (b) in sub-section (2), for the words "six months", the words "two years" shall be substituted; (c) in sub-section (10), the words, brackets and figure "under sub-section (3) " shall be omitted;, (d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely :- "(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;". 16. (1) The Notification number 09/2018-State Tax dated 23th February,2018 of the Government ....
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....o state tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. 19. (1) Subject to the provisions of sub-section (2), the notification number 25/2019-State Tax (Rate) dated 12th December, 2019 of the Government of Delhi in the Department of Finance (Revenue-1) issued by the Lt. Governor of National Capital of Territory of Delhi, on the recommendations of the Council, in exercise of the powers under sub- section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. (2) No refund shall be made of all such state tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in ....