(TO BE PUBLISHED IN PART —IV OF THE DELHI GAZETTE EAXTRAORDINARY)

regulations · 2017 · Delhi

Download PDF Parent Act Back to Subordinates

Parent: The DELHI GOODS AND SERVICES TAX ACT, 2017 (279391192d9d63651fa14acc362c85eb5c2ae90f)

Text

(TO BE PUBLISHED IN PART —IV OF THE DELHI GAZETTE EAXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAw, JUSTICE AND LEGISLATIVE AFFARIS) 8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No. F.l4(3)/LA-2017/ cons2laW/49-58 NOTIFICATION NO. F.l4(3)/LA-2017/ cons2law / 49-58 -. The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 8th June, 2017 and is hereby published for general information:- "THE DELHI GOODS AND SERVICES TAX ACT, 2017 (DELHI ACT 03 OF 2017) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31St May, 2017) [8th June, 2017] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto BE it enacted by Legislative Assembly of Delhi in the Sixty-eighth Year of the Republic ofIndia asfollows:- CHAPTER I PRELIMINARY (1) This Act may be called the Delhi Goods and Services Tax Act, 2017. It extends to the Whole of the National Capital Territory of Delhi. It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Dated 14 June, 2017 Short title, extent and commencem ent. 4 ofl882. 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. In this Act, unless the context otherwise requires,— "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; "address of delivery" mea

Rule TOC

14 · June, 2017

4 · ofl882.

54 · of 1963.

43 · of 1961. (12) "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-taX Act, 1961;

38 · ofl949.

56 · ofl980.

23 · ofl959.

2l · of2000.

80 · of 1976

41 · of2006.

59 · ofl988.

18 · of2013.

21 · of 1860.

42 · of1956.

09 · Assistant Commissioners ofState tax, and

43 · of 1961 eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.

43 · of 1961.

23 · (l) The following persons shall not be liable to registration, namely:—

43 · of 1961.

46 · of 1947.

4 · Every taxable person re istered as an In ut Service istered as an In ut Service Distributor shall, g

51 · 01.1975.

46 · 0f1947.

46 · of 1947.

2 · of1974. (10) The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the word "Commissioner" were substituted.

2 · of1974. (b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in—charge of a police station

5 · of1908

45 · of1860.

18 · of2013.

43 · of 1961.

50 · and a penalty equivalent to the tax specified in the notice.

2 · ofl974. (f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.

31 · of2016

31 · of2016 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the c'liquidator"), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.

18 · of2013. 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any taX, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such taX, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.

31 · of2016 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then—

31 · of2016 (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various

31 · of2016 (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution.

31 · of2016 (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person liable to pay tax, interest or penalty under this Act,—

6 · of 20 09

97 · (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an

2 · of1974.

45 · of1860.

5 · ofl908.

5 · of 1908.

45 · of1860.

2 · of1974.

5 · of1908

122 · (1) Where a taxable person who—

2 · ofl974.

74 · of1956

32 · of 1994

144 · Where any document-

42 · ($1956.

22 · of 1996.

2 · of 1934.

18 · of 2013. (n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013; or

45 · of 1860.

1 · of 1872.

45 · of 1860. 49 of 1988.

159 · (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the

10 · of 1897.