Delhi Goods and Services Tax (Amendment) Act, 2020.

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.... 2020] An Act to amend the Delhi Goods and Services Tax Act, 2017(3 of 2017) BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventy-first Year of the Republic of India as follows :- 1. Short title and commencement :- (i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2020. (ii) It shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint. 2. Amendment of section 2 :- In section 2 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred as the principal Act)), in clause (114), for clauses (c) and (d), the following clauses shall be substituted, namely :- "(c) Dadra and Nagar Ha....

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....ommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.". 8. Amendment of section 51 :- In section 51 of the principal Act,- (a) for sub-section (3), the following sub-section shall be substituted, namely :- "(3) A certificate of tax deduction at source shall be issued in such form and in such manner as m....

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.... the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held....