GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) VERNMENT OF NATIONAL CAPITAL TERRITORY
531ed6318ac6d5db77c1ed6ecc379b8ce7c63235 · 2017 · Delhi
Parent: The DELHI GOODS AND SERVICES TAX ACT, 2017 (279391192d9d63651fa14acc362c85eb5c2ae90f)
Text
Rule TOC
110054 · at,
5 · Amendment of section 10,-In section!0 of the principal Act—
6 · Amendment of section 12.-In section 12 of the principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted,
7 · Amendment of section 13.- In section [3 of the principal Act, in sub-section (2), the words, brackets and figure "sub-section (2) of' occurring at both the places, shall be omitted.
8 · Amendment of section 16.-In section 16 of the principal Act, in sub-section(2),-
10 · Amendment of section 20.- In section 20 of the principal Act, in the Explanation, in clause (c), for the words ation, in clause (c), for the words and figures "under entry 84,", the words. figures and letter "under entries 84 and 92A"shall be substituted,
05 · (Central A Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic
16 · Amendment of section 35.In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:-
17 · Amendment of section 39.- In section 39 of the principalAct,-
18 · Insertion of section 43A.- After section 43of the principal Act, the following section shall be inserted, namely;— inserted, namely;—
19 · Amendment of section 48.In section 48 of the principal Act, in sub-section (2), after the word and figures "section 45", the words "and to perform such other functions" shall be inserted.
20 · Amendment of section 49.- In section 49 of the principal Act,-
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 ribe 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", n sub-section (9), for the wo
23 · Amendment of section 54.-In section 54 of the principal Act,-
39 · for the period in which such claim for refund arises:",
24 · Amendment of section 79.- In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:— n section 79 of
28 · Amendment of section 143.- In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, n section 143 of the principal Act, i
29 · Amendment of Schedulel.- In Schedule | of the principal Act, in paragraph 4, for the words "taxable person", the word "person" shall be substituted. Schedule | of the princ
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