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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) VERNMENT OF NATIONAL CAPITAL TERRITORY

531ed6318ac6d5db77c1ed6ecc379b8ce7c63235 · 2017 · Delhi

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

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) VERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) 8'" LEVEL, C-WING, DELHI SECRETARIAT, NEW DELH PARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS 8'" LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No. F.14(47 )/LA-2018/cons2law/ 4y97 To Dated the 14" January, 2019 The Special Secretary (GAD), General Administration Department, Government of NCT of Delhi 2™ Level, A-Wing, Delhi Secretariat, New Delhi. Sub: Gazette Notification of the Delhi Goods and Services Tax ( Amendment) Act, 2018 (Delhi Act 01 of 2019) (Delhi Act 01 of 2019) Sir, lam directed to forward herewith two copies of the subject cited notification (English Hindi versions) for publi cited notification (English and Hindi versions) for publishing in the Delhi Gazette (Part-IV)-Extra-Ordinary today itself. It is requested that at least 10 Gaze Part-IV)-Extra-Ordinary today itself. It is requested that at least 10 Gazette copies of the same may be sent to this Department as soon as received fram as soon as received fram the press. Yours faithfully, jon (Anoop Kumar Mendiratta) Pr. Secretary (Law, Justice & L.A.) No. F.14(47)/LA-2018/cons2law/ 5/-s0 Dated the 14" January, 2019 Dated the 14" January, 2019 Copy, together with the copy of enclosures, forwarded for information and necessary action to:to:- The Secretary, Government of India, Ministry of Home Affairs, New Delhi-110001 (with 5 copies). The Joint Secretary & Legislative Counsel, Government of India, Ministry of Law & Ju Law & Justice, Legislative Department (Correction Cell}, Shastri Bhawan, New Delhi- 110001 (with 2 copies). 110001 (with 2 copies). The Pr. Secretary to Lieutenant Governor, Delhi, Raj Niwas, Del

Rule TOC

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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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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) VERNMENT… — The DELHI GOODS AND SERVICES TAX ACT, 2017 — Roop's Law Assist Statutes