4785 DG/2020

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

fnYyh] 8 vDrwcj] 2020

cons2law

—jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds

fuEufyf[kr vf/kfu;e us mi&jkT;iky dh lgefr fnukad 1 vDrwcj] 2020 dks izkIr dj yh gS vkSj bldks tu lk/kkj.k

dh tkudkjh ds fy;s izdkf'kr fd;k tkrk gS %&

¼14 flracj] 2020 dks jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½

¼1 vDrwcj] 2020½]

fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ esa vkxs la'kks/ku djus ds fy, vf/kfu;e A

Hkkjr x.kjkT; ds bdgRrjosa o’kZ esa jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kku lHkk }kjk fuEukuqlkj vf/kfu;fer

gks %&

सं. 208] दिल्ली, बृहस्ट् पजताार, अक् तूबर 8, 2020/आज‍ ान 16, 1942 [रा.रा.रा.क्षे.दि. सं. 155

No. 208] DELHI, THURSDAY, OCTOBER 8, 2020/ASVINA 16, 1942 [N. C. T. D. No. 155

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-09102020-222320

SG-DL-E-09102020-222320

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

1-

% ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 dgk

tk,xk A

;g ml rkjh[k ls izHkkoh gksxk] tks jkT; ljdkj jkti= esa] vf/klwpuk }kjk fu;r djsaA

2-

% fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ ¼ftls blesa blds

i'pkr~ ewy vf/kfu;e dgk x;k gS½] dh /kkjk 2 ds [kaM ¼114½ esa] [kaM ¼x½ vkSj [kaM ¼?k½ ds LFkku ij fuEufyf[kr [kaM

j[ks tk,axs] vFkkZr~ %&

**¼x½ nknjk vkSj ukxj gosyh rFkk ne.k vkSj nho(

¼?k½ yík[k(^^A

3-

% ewy vf/kfu;e dh /kkjk 10 dh mi/kkjk ¼2½ ds [kaM ¼[k½] [kaM ¼x½ vkSj [kaM

¼?k½ esa **fdlh eky^^ “kCnksa ds i'pkr~ **;k lsokvksa^^ “kCn var%LFkkfir fd, tk,axsA

4-

% ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½ esa] **ls lacaf/kr chtd^^ “kCnksa dk

yksi fd;k tk,xkA

5-

% ewy vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼1½ ds [kaM ¼x½ ds LFkku ij

fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~%&

**¼x½ djk/ks; O;fDr] /kkjk 22 ;k /kkjk 24 ds v/khu vc jftLVªhdj.k ds fy, nk;h ugha jgk gS ;k mldk /kkjk 25

dh mi/kkjk ¼3½ ds v/khu LosPN;k jftLVªhdj.k dk vk“k; jgk gks(^^A

6-

% ewy vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ esa] ijarqd ds LFkku ij]

fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&

**ijarq ,slh vof/k nf'kZr fd, x, i;kZIr dkj.k ds vk/kkj ij vkSj ys[kc} fd, tkus okys dkj.kksa ls]&

¼d½ ;FkkfLFkfr] vij vk;qDr ;k la;qDr vk;qDr }kjk rhl fnu ls vuf/kd dh vof/k ds fy, ( vkSj

¼[k½ vk;qDr }kjk [kaM ¼d½ esa fofufnZ’V vof/k ls ijs rhl fnu ls vuf/kd dh vkSj vof/k ds fy,] c<+kbZ tk

ldsxhA^^A

7-

% ewy vf/kfu;e dh /kkjk 31 dh mi/kkjk ¼2½ esa ijarqd “kCn ds LFkku ij]

fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&

**ijarq ljdkj] ifj’kn dh flQkfj'kksa ij] vf/klwpuk }kjk]&

¼d½ ,slh lsokvksa ;k iwfrZ;ksa ds izoxZ fofufnZ’V dj ldsxh] ftuds laca/k esa ,sls le; ds Hkhrj vkSj ,slh jhfr esa

tks fofgr dh tk,] dj chtd tkjh fd;k tk ldsxk(

¼[k½ bleas mfYyf[kr ,slh “krksZa ds v/khu jgrs gq,] lsokvksa ds ,sls izoxZ fofufnZ’V dj ldsxh] ftuds laca/k esa&

¼i½ iwfrZ ds laca/k esas tkjh fdlh vU; nlrkost dks dj chtd le>k tk,xk( ;k

¼ii½ dj chtd tkjh ugha fd;k tk ldsxkA^^A

8-

% ewy vf/kfu;e dh /kkjk 51 esas]&

¼d½ mi/kkjk ¼3½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xkh] vFkkZr~%&

**¼3½ lzksr ij dj dh dVkSrh dk izek.ki= ,sls iz#i esas vkSj ,slh jhfr esa tkjh fd;k tk,xk] tks fofgr dh

tk,A^^A

¼[k½ mi/kkjk ¼4½ dk yksi fd;k tk,xk A^^A

9-

% ewy vf/kfu;e dh /kkjk 122 dh mi/kkjk ¼1½ ds i'pkr~ fuEufyf[kr mi/kkjk

var%LFkkfir dh tk,xh] vFkkZr~%&

**¼1d½ dksbZ O;fDr] tks mi/kkjk ¼1½ ds [kaM ¼i½ ;k [kaM ¼ii½ ;k [kaM ¼vii½ ;k [kaM ¼ix½ ds varxZr vkus okys

laO;ogkj ds Qk;ns dk izfr/kkj.k djrk gS vkSj ftlds vuqjks/k ij ,slk laO;ogkj fd;k tkrk gS] vioafpr dj ;k miHkksx

fd, x, ;k ladzkar buiqV dj izR;; ds cjkcj jde dh “kkfLr dk nk;h gksxkA^^A

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

10-

% ewy vf/kfu;e dh /kkjk 132 dh mi/kkjk ¼1½ esa]&

¼i½ **tks dksbZ fuEufyf[kr esa ls fdlh vijk/k dks djrk gS^^ “kCnksa ds LFkku ij] **tks dksbZ fuEufyf[kr vijk/kksa esa

ls fdlh vijk/k dks djsxk ;k fdlh vijk/k dks djok,xk vkSj mlls mn~Hkwr Qk;nksa dk izfr/kkj.k djsxk^^ “kCn j[ks tk,axs(

¼ii½ [kaM ¼x½ ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~%&

**¼x½ [kaM ¼[k½ esa fofufnZ’V ,sls chtd ;k fcy dk mi;ksx djds buiqV dj izR;; dk mi;ksx djrk gS ;k

fdlh chtd ;k fcy ds fcuk diV ls buiqV dj izR;; dk mi;ksx djrk gS(^^(

¼iii½ mi[kaM ¼³½ esa] **diV ls buiqV dj izR;; dk Qk;nk ysrk gS ;k^^ “kCnksa dk yksi fd;k tk,xk A

11-

% ewy vf/kfu;e dh /kkjk 140 esa 1 tqykbZ] 2017 ls]&

¼d½ mi/kkjk ¼1½ esa] **fofgr dh tkus okyh jhfr esa^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks

fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼[k½ mi/kkjk ¼2½ esa] **fofgr dh tkus okyh jhfr esa^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks

fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼x½ mi/kkjk ¼3½ esa] **fu;r fnu ij LVkWd esa /kkfjr^^ “kCnksa ds LFkku ij **,sls le; ds Hkhrj vkSj ,slh jhfr esa]

tks fofgr dh tk,^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼?k½ mi/kkjk ¼5½ esa] **fo|eku fof/k ds v/khu iwfrZdkj }kjk^^ “kCnksa ds LFkku ij **fo|eku fof/k ds v/khu ,sls le;

ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,] iwfrZdkj }kjk^^ “kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs(

¼³½ mi/kkjk ¼6½ esa] **fu;r fnu dks^^ “kCnksa ds i'pkr~ ^^,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,^^

“kCn var%LFkkfir fd, tk,axs vkSj var%LFkkfir fd, x, le>s tk,axs(

12- fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 168 ds i'pkr~ fuEufyf[kr /kkjk var%LFkkfir dh

tk,xh] vFkkZr~%&

^^ 168d ¼1½ bl vf/kfu;e esa dqN Hkh fufgr gksus ds ckotwn] ljdkj] ifj’kn dh flQkfj'kksa ij bl vf/kfu;e

ds rgr vf/klwpuk ds }kjk] mu dk;kZsa ds laca/k esa tks dk;Z vizR;kf'kr ?kVuk gksus ds dkj.k iwjk ugha fd;k tk ldrk gS

;k vuqikyu ugha fd;k tk ldrk gS] fufnZ’V ;k vf/klwfpr le; lhek dk foLrkj dj ldrh gS]

¼2½ mi/kkjk ¼1½ ds rgr vf/klwpuk tkjh dju dh “kfDr esa bl vf/kfu;e ds izkjaHk gksus dh rkjh[k ls igys dh

rkjh[k ls bl rjg dh vf/klwpuk dks iwoZO;kih izHkko nsus dh “kfDr “kkfey gksxhA

%& bl [kaM ds iz;kstu ds fy,] vfHkO;fDr ^^cy dh ?kVuk** dk vFkZ gS ;q)] egkekjh] ck<+] lw[kk]

vkx] pdzokr] Hkwdai ;k izd`fr ds dkj.k gksus ds dkj.k gksus okyh fdlh Hkh vU; vkink ;k bl vf/kfu;e ds fdlh Hkh

izko/kku ds dk;kZUo;u dks izHkkfor djus okyk ekeyk A

13-

% ewy vf/kfu;e dh /kkjk 172 dh mi/kkjk ¼1½ ds ijarqd esa] **rhu o’kZ “kCnksa^^ ds

LFkku ij ^^ikap o’kZ^^ “kCn j[ks tk,axs A

14-

fnYyh eky vkSj lsok dj vf/kfu;e dh vuqlwph 2 dh izfof’V 4 esa] **tks fdlh izfrQy ds fy, gS ;k

ugha gS^^ nksuksa LFkkuksa ij] tgka os vkrs gSa] “kCnksa dk yksi fd;k tk,xk vkSj 1 tqykbZ] 2017 ls yksi fd;k x;k le>k

tk,xkA

15- ¼1½ jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky }kjk] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 9

dh mi/kkjk ¼1½ ds v/khu “kfDr;ksa dk iz;ksx djrs gq,] ifj’kn~ dh flQkfj'kksa ij tkjh jk’Vªh; jkt/kkuh {ks=fnYyh ds foRr

foHkkx ¼jktLo&1½ dh vf/klwpuk la[;kad 01@2017 jkT; dj ¼nj½] rkjh[k 30 twu] 2017] esa dqN vU;Fkk fufgr gksrs gq,

Hkh] ifj’kn~ dh flQkfj'kksa ij] ewy vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼1½ ds rgr “kfDr;ksa ds vuqikyu esa &&

¼i½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkSj 30 flracj] 2019 dks lekIr gksus okyh ¼nksuksa fnu lfEefyr½

vof/k ds nkSjku ¼'kh’kZ 2301 ds varxZr vkus okys½ eRL; vkgkj ds iznk; ds laca/k esa dksbZ jkT; dj mn~x`fgr ;k lax`fgr

ugha fd;k tk,xk]

¼ii½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkSj 31 fnlacj] 2018 dks lekIr gksus okyh ¼nksuksa fnu lfEefyr½ vof/k

ds nkSjku ¼'kh’kZ 8483 ds varxZr vkus okyh½ f?kuhZ] ifg, vkSj vU; iwtksZa ds laca/k esa vkSj ¼'kh’kZ 8432] 8433 vkSj 8436 ds

varxZr vkus okyh½ d`f’k laca/kh e'khujh ds iqtksZa ds mi;ksx ds laca/k esa Ng izfr'kr dh nj ij jkT; dj mn~x`ghr ;k

lax`ghr fd;k tk,xkA

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

¼2½ ,sls lHkh djksa dk dksbZ izfrnk; ugha fd;k tk,xk] ftUgsa lax`ghr fd;k x;k gS fdUrq tks bl izdkj lax`ghr

ugha fd, x, gksrs] ;fn mi/kkjk ¼1½ lHkh rkfRod le;ksa ij izo`Rr gqbZ gksrhA

lat; dqekj vxzoky] Ikz/kku lfpo

DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS

NOTIFICATION

Delhi, the 8th October, 2020

F. 14(68)/LA-2020/cons2law/104-113.—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 1^st October,

2020 and is hereby published for general information:—

“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2020

(DELHI ACT 06 OF 2020)

(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 14^th September,

2020)

[1^st October, 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 Haveli and Daman and Diu;

(d) Ladakh;‖.

3. Amendment of section 10:- In section 10 of the principal Act, in sub-section (2), in clauses (b), (c)

and (d), after the words ―of goods‖, the words ―or services‖ shall be inserted.

4. Amendment of section 16:- In section 16 of the principal Act, in sub-section (4), the words

―invoice relating to such‖ shall be omitted.

5. Amendment of section 29:- In section 29 of the principal Act, in sub-section (1), for clause (c), the

following clause shall be substituted, namely:––

―(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to

opt out of the registration voluntarily made under sub-section (3) of section 25:‖.

6. Amendment of section 30:-In section 30 of the principal Act, in sub-section (1), for the proviso, the

following proviso shall be substituted, namely:––

―Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in

writing, be extended,––

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not

exceeding thirty days;

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in

clause (a).‖.

7. Amendment of section 31:-In section 31 of the principal Act, in sub-section (2), for the proviso, the

following proviso shall be substituted, namely:––

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

―Provided that the Government may, on the recommendations 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 may be

prescribed.‖.

(b) sub-section (4) shall be omitted.‖.

9. Amendment of section 122:- In section 122 of the principal Act, after sub-section (1), the following

sub-section shall be inserted, namely:––

―(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause

(ix) of sub-section (1)and at whose instance such transaction is conducted, shall be liable to a penalty of

an amount equivalent to the tax evaded or input tax credit availed of or passed on.‖.

10. Amendment of section 132:-In section 132 of the principal Act, in sub-section (1),––

(i) for the words ―Whoever commits any of the following offences‖, the words ―Whoever commits, or

causes to commit and retain the benefits arising out of, any of the following offences’’ shall be

substituted;

(ii) for clause (c), the following clause shall be substituted, namely:––

―(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input

tax credit without any invoice or bill;‖;

(iii) in sub-clause (e), the words ―, fraudulently avails input tax credit‖ shall be omitted.

11. Amendment of section 140:- In section 140 of the principal Act, witheffect from the 1st day of July,

2017,––

(a) in sub-section (1), after the words ―existing law‖, the words ―within such time and‖ shall be inserted

and shall be deemed to have been inserted;

(b) in sub-section (2), after 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 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;

12. After section 168 of the Delhi Goods and Services Tax Act, 2017, the following section shall be

inserted, namely:-

―168A. (1) Notwithstanding anything contained in this Act, the Government may, on the

recommendations of the Council, by notification, extend the time limit specified in, or prescribed or

notified under this Act in respect of actions which may not be completed or complied with due to force

majeure.

(2)

The power to issue notification under sub-section (1) shall include the power to give

retrospective effect to such notification from a date not earlier than the date of commencement of this

Act.

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Explanation.- For the purpose of this section, the expression ―force majeure‖ means a case of war,

epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise

affecting the implementation of any of the provisions of this Act.‖.

13. Amendment of section 172:- In section 172 of the principal Act, in sub-section (1), in the proviso,

for the words ―three years‖, the words ―five years‖ shall be substituted.

14. Amendment to Schedule II:-In Schedule II to the principal Act, in paragraph 4, the words

―whether or not for a consideration,‖ at both the places where they occur, shall be omitted and shall be

deemed to have been omitted with effect from the 1st day of July, 2017.

15. (1) Notwithstanding anything contained in the notification of the Government of National Capital

Territory of Delhi, in the Department of Finance ( Revenue-I) Notification number 01/2017-state Tax

(Rate) , dated the 30^thJune, 2017, issued by the Lt. Governor of theNational Capital Territory of Delhi,

on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of

the principal Act,––

(i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301),

during the period commencing from the 1st day of July, 2017 and ending with the 30th day of

September, 2019 (both days inclusive);

(ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels

and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under

headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and

ending with the 31stday of December, 2018 (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.

SANJAY KUMAR AGGARWAL, Prl. Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

SURENDER

MAHADASAM

Digitally signed by SURENDER

MAHADASAM

Date: 2020.10.09 17:13:11 +05'30'