4465 DG/2021
(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, 11 vxLr] 2021
(
)
ALA1/76-85
—jk’Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds fuEufyf[kr vf/kfu;e us
mi&jkT;iky dh lgefr fnukad 9 vxLr] 2021 dks izkIr dj yh gS vkSj bldks tu lk/kkj.k dh tkudkjh ds fy;s izdkf'kr fd;k
tkrk gS %&
¼9 vxLr] 2021½]
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%&
% ¼i½ bl vf/kfu;e dks eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 dgk tk,xk A
¼ii½ /kkjk 6 dks 1 twu 2021 ls ykxw ekuk tk,xk( 'ks"k çko/kku ml rkjh[k dks ykxw gksaxs] tks jkT; ljdkj] vkf/kdkfjd jkti= esa]
vf/klwpuk }kjk fu;r djsa ( vkSj bl vf/kfu;e ds fofHkUu çko/kkuksa ds fy, vyx&vyx frfFk;ka fu;r dh tk ldrh gSaA
सं. 229]
दिल्ली, बुधवार , अगस्ट् त 11, 2021/श्रावण 20, 1943
[रा.रा.रा.क्षे.दि. सं. 129
No. 229]
DELHI, WEDNESDAY, AUGUST 11, 2021/SRAVANA 20, 1943
[N. C. T. D. No. 129
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-13082021-228955
SG-DL-E-13082021-228955
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
% fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ ftls blesa blds Ik'pkr~ fnYyh eky vkSj lsok dj vf/kfu;e
dgk x;k gS½] dh /kkjk 7 esa dh mi&/kkjk ¼1½ esa] [kaM ¼d½ ds Ik'pkr~] 1 tqykbZ] 2017] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xkk
vkSj fd;k x;k le>k tk,xk] vFkkZr~ %&
^^¼dd½ fdlh O;fDr] tks fdlh O;f’V ls fHkUu gS] }kjk mlds lnL;ksa ;k ?kVdksa dks ;k foi;sZu ls udn] vkLFkfxr lank; ;k vU;
ewY;oku çfrQy ds fy, fdz;kdyki ;k laO;ogkj (**A
–bl [kaM ds ç;kstuksa ds fy,] ,rí~okjk ;g Li"V fd;k tkrk gS fd] rRle; ço`Ùk fdlh vU; fof/k ;k fdlh U;k;ky;]
vfHkdj.k ;k çkf/kdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa varfoZ’V fdlh ckr ds gksrs gq, Hkh] O;fä vkSj mlds lnL; ;k ?kVdksa dks
nks i`Fkd~ O;fä le>k tk,xk vkSj fdz;kdykiksa dk iznk; ;k laO;ogkj] ijLij ,d O;fDr dks nwljs O;fDr }kjk fd, x, le>s
tk,axsA
3-
% fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 16 dh mi&/kkjk ¼2½ ds [kaM ¼d½ ds Ik'pkr~] fuEufyf[kr
[kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼dd½ [kaM ¼d½ esa fufnZ’V chtd ;k ukes uksV ds C;kSjs iwfrZdkj }kjk cfgZxkeh iwfrZ ds fooj.k esa çLrqr fd;k x, gSa vkSj ,sls C;kSjs]
/kkjk 37 ds v/khu fofufnZ"V jhfr esa ,sls chtd ;k ukes uksV ds çkfIrdrkZ dks lalwfpr fd, x, gSaA (^^A
4-
% fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ dk yksi fd;k tk,xkA
5-
% fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 44 ds LFkku ij fuEufyf[kr /kkjk
j[kh tk,xh] vFkkZr%&
^^¼44½ buiqV lsok fordj ls fHkUu çR;sd iath—r O;fä] /kkjk 51 ;k /kkjk 52 ds v/khu dj dk lank; djus okyk dksbZ O;fä]
uSferhd djk/ks; O;fDr vkSj vfuoklh vfuoklh djk/ks; O;fä] bysDVªbfud :i ls çR;sd foÙkh; o"kZ ds fy, ,sls le; ds Hkhrj vkSj
,sls iz:i vkSj jhfr esa] ftls foghr fd;k tk,] laijhf{kr okf"kZd foÙkh; fooj.k ds lkFk ,d okf"kZd fooj.kh çLrqr djsxk ftlesa
foÙkh; o"kZ ds fy, izLrqr dh xbZ fooj.kh esa ?kksf’kr iwfrZ;ksa ds ewY; ds lkFk lqesfyr djrs gq,] ,d Lo&çekf.kr lqesyu fooj.k
lfEefyr fd;k tk ldsxk%
ijarq vk;qä] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] jftLVªhd`r O;fä;ksa ds fdlh oxZ dks bl /kkjk ds v/khu okf"kZd fooj.kh
Qkby djus ls NwV iznku dj ldsxk %
ijarq ;g vkSj fd bl /kkjk esa dh dksbZ ckr] dsaæh; ljdkj ;k fdlh jkT; ljdkj ds fdlh foHkkx ;k fdlh LFkkuh; çkf/kdkjh dks]
ftudh ys[kkcfg;ka Hkkjr ds fu;a=d&egkys[kkijh{kd }kjk laijh{kk ds v/khu gSa ;k rRle; izo`r fdlh fof/k ds v/khu LFkuh;
izkf/kdkjh ds ys[kkvksa dh laijh{kk ds fy, fu;qDr fdlh laijh{kd }kjk dh tkus okyh laijh{kk ds v/;/khu gSa] ykxw ugha gksaxh A**A
6-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 50 dh mi&/kkjk ¼1½ ds ijarqd ds LFkku ij] 1 tqykbZ] 2017]
ls fuEufyf[kr ijarqd dks j[kk tk,xk vkSj j[kk x;k le>k tk,xk] vFkkZr%&
^^ijarq /kkjk 39 ds mica/kksa ds vuqlkj] fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;ksa ds laca/k esa vkSj 'kks/; rkjh[k ds Ik'pkr~ mä vof/k
ds fy, izLrqr fooj.kh esa ?kksf’kr lans; dj ij C;kt] flok; ogka ds tgka ,slh fooj.kh mä vof/k ds laca/k esa /kkjk 73 ;k /kkjk 74 ds
v/khu dksbZ dk;Zokfg;ka vkjaHk gksus ds Ik'pkr~ izLrqr dh tkrh gS] dj ds ml Hkkx ds fy, lans; gksxk] ftls bysDVªbfud udn ystu
ls fodyu djds lanRr fd;k tkrk gSA^^
7-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 74 ds Li"Vhdj.k ¼1½ ds [kaM ¼ii½ esa] ^^rks /kkjk 122] 125]
129 vkSj 130^^ 'kCnksa vkSj vadksa ds LFkku ij] ^^rks /kkjk 122 vkSj 125^^ 'kCn vkSj vad j[ks tk,axsA
8-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 75 dh mi&/kkjk ¼12½ esa fuEufyf[kr Li"Vhdj.k var%LFkkfir
fd;k tk,xk] vFkkZr~ %&
*^
–bl mi/kkjk ds ç;kstuksa ds fy,] ^^Lofu/kkZfjr dj^^ in esa /kkjk 37 ds v/khu çLrqr fd, x, ,aslh cfgxkZeh
iwfrZ;ksa ds C;kSjksa ds laca/k esa lans; dj] lfEefyr gksxk fdUrq /kkjk /kkjk 39 ds v/khu çLrqr fooj.kh esa lfEefyr ugha fd;k x;k gSA**A
9-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 83 dh mi&/kkjk ¼1½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh
tk,xh] vFkkZr%&
^^¼1½ tgka] v/;k; 12] v/;k; 14 ;k v/;k; 15 ds v/khu fdlh dk;Zokgh ds vkjaHk gksus ds Ik'pkr~] vk;qä dh ;g jk; gS
fd ljdkjh jktLo ds fgr dh laj{kk djus ds iz;kstu ds fy, ,slk djuk vko';d gS] rks og fyf[kr esa vkns'k }kjk] ,slh jhfr esa]
tks foghr dh tk,] /kkjk 122 dh mi/kkjk ¼1d½ esa fufnZ"V djk/ks; O;fä ;k fdlh O;fDr ;k fdlh O;fDr dh laifÙk] ftlds varxZr
cSad [kkrk Hkh gS] dks vuafre #i ls dqdZ dj ldsxkA^^A
10-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa] fuEufyf[kr ijarqd var%LFkkfir
fd;k tk,xk] vFkkZr~ %&
^^ijarq /kkjk 129 dh mi/kkjk ¼3½ ds v/khu] fdlh vkns'k ds fo#) dksbZ vihy rc rd Qkby ugha dh tk,xh] tc rd
“kkfLr ds iPphl çfr'kr ds cjkcj jkf'k dk vihykFkhZ }kjk lank; u dj fn;k x;k gksA^^A
11-
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 129 esa]&&
¼i½ mi/kkjk ¼1½ esa] [kaM ¼d½ vkSj ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~ %&
^^¼d½ ,sls eky ij lans; dj ds nks lkS çfr'kr ds cjkcj “kkfLr ds lank; ij Hkqxrku ij vkSj NwV çkIr eky dh n'kk esa]
eky ds ewY; ds nks çfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj #i;s] tks Hkh de gks] ds lank; ij fueqZDr fd;k tk,xk] tgka
eky dk Lokeh ,slh “kkfLr ds lank; ds fy, vkxs vkrk gS %
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
^^¼[k½ eky ds ewY; ds ipkl çfr'kr ds cjkcj “kkfLr ;k ,sls eky ij lans; dj dk nks lkS çfr'kr ds lank; ij] tks Hkh
vf/kd gks vkSj NwV çkIr eky dh n'kk esa] ,sls eky ds ewY; ds ikap çfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj #i,] tks Hkh
de gks] ds lank; ij fueqZDr fd;k tk,xk] tgka eky dk Lokeh ,slh “kkfLr ds lank; ds fy, vkxs ugha vkrk gS(^^(
¼ii½ mi/kkjk ¼2½ dk yksi fd;k tk,xk(
¼iii½ mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr%&
^^¼3½ eky ;k okguksa dks fu#) ;k mudk vfHkxzg.k djus okyk leqfpr vf/kdkjh] ;FkkfLFkfr] fujks/k ;k vfHkxzg.k fd, tkus
ds lkr fnu ds Hkhrj lans; “kkfLr dks fofufnZ’V djrs gq, uksfVl tkjh djsxk vkSj rRi'pkr~] mi/kkjk ¼1½ ds [kaM ¼d½ ;k [kaM ¼[k½
ds v/khu “kkfLr ds lank; ds fy, ,slh uksfVl dh rkfey dh rkjh[k ls lkr fnu dh vof/k ds Hkhrj vkns'k ikfjr djsxk A^^(
¼iv½ mi&/kkjk ¼4½ esa] ^^dj] C;kt ;k “kkfLr^^ 'kCnksa ds LFkku ij] ^^'kkfLr^^ 'kCn j[kk tk,axs (
¼v½ mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&
^^¼6½ tgka fdlh eky dk ifjogu djus okyk O;fä ;k ,sls eky dk Lokeh mi/kkjk ¼3½ ds v/khu ikfjr vkns'k dh izfr
izkIr gksus dh rkjh[k ls iUnzg fnu ds Hkhrj] mi/kkjk ¼1½ esa ;Fkkmicaf/kr “kkfLr dh jde dk lank; djus esa vlQy jgrk gS] rks bl
izdkj fu#) ;k vfHkx`ghr eky ;k ogku] mi/kkjk ¼3½ ds v/khu “kkfLr dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds Hkhrj] ftls
fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk fuiVk, tkus dk nk;h gksxk %
ijarq ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu “kkfLr ds lank; ij ;k ,d yk[k #i,] buesa ls tks Hkh de gks] dk lank;
fd, tkus ij okgu dks fueqZDr fd;k tk,xk %
ijarq ;g vkSj fd tgka fu#) ;k vfHkx`fgr fd;k x;k eky u’V gksus okyk ;k ifjladVe; izd`fr dk gS ;k le; ds lkFk
mlds ewY; esa àkl dh laHkkouk gS] ogka iUnzg fnu dh mä vof/k leqfpr vf/kdkjh }kjk] ,sls le; ds fy, tks og Bhd le>s] de
dh tk ldsxh A**A
12-
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 130 esa]&&
¼d½ mi/kkjk ¼1½ esa] **bl vf/kfu;e esa fdlh ckr ds gksrs gq, Hkh ;fn dksbZ** 'kCnksa ds LFkku ij] **tgka** 'kCn j[kk
tk,xk (
¼3½ dk yksi fd;k tk,xkA
13-
lwpuk ekaxus dh 'kfäA
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 151 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr(&
**151] vk;qä ;k muds }kjk çkf/k—r dksbZ O;fDr] vkns'k }kjk] fdlh O;fä dks ,sls le; ds Hkhrj] ,sls iz:i vkSj ,slh
jhfr esa] ftls mlesa fofufnZ’V fd;k tk,] bl vf/kfu;e ds laca/k esa O;oâr fdlh ekeys ds laca/k esa] dksbZ lwpuk çLrqr djus dk
funsZ'k ns ldsxkA**A
14
fnYyh oLrq ,oa lsok dj vf/kfu;e dh /kkjk 152 esa]&&
¼d½ mi/kkjk ¼1½ esa]&&
¼i½ **dksbZ O;f’Vd fooj.kh ;k mlds Hkkxh dh** “kCnksa dk yksi fd;k tk,xk(
¼ii½ **,slh lwpuk** 'kCnksa ds Ik'pkr~ **lacaf/kr O;fä dks lquokbZ dk volj fn, fcuk** 'kCn var%LFkkfir fd,
tk,axs (
¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xk A
15-
fnYyh eky vkSj lsok dj vf/kfu;e dh /kkjk 168 dh mi/kkjk ¼2½ esa]&&
¼i½ **/kkjk 44 dh mi/kkjk ¼1½** 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij **/kkjk 44** 'kCn vkSj vad j[ks tk,axs(
¼ii½ **/kkjk 151 dh mi&/kkjk ¼1½** 'kCnksa] vadksa vkSj dks"Bdksa dk yksi fd;k tk,xkA
16-
2
fnYyh eky vkSj lsok dj vf/kfu;e dh vuqlwph 2 esa] iSjk 7 dk 1 tqykbZ] 2017 ls yksi fd;k tk,xk
vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA
lat; dqekj vxzoky] Ikz/kku lfpo ¼fof/k] U;k; ,oa fo/kk;h dk;Z½
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 11th August, 2021
No. F.14 (73)/LA-2021/ALA1/76-85.—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 9th August, 2021 and is hereby
published for general information:-
“THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2021
(DELHI ACT 03 OF 2021)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 30th July, 2021)
[ 9th August, 2021]
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-Second 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, 2021.
(ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions
shall come into force on such date as the State Government may, by notification, in the Official Gazette,
appoint; and the different dates may be appointed for different provisions of this Act.
2.
Amendment of Section 7: In the Delhi Goods and Services Tax Act, 2017 (hereinafter referred as the Delhi
Goods and Services Tax Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted
and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:––
“(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or
vice- versa, for cash, deferred payment or other valuable consideration.
Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained
in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the
person and its members or constituents shall be deemed to be two separate persons and the supply of activities or
transactions inter se shall be deemed to take place from one such person to another;”.
3.
Amendment of section 16: In section 16 of the Delhi Goods and Services Tax Act, in sub-section (2), after
clause (a), the following clause shall be inserted, namely:––
“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the
statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note
in the manner specified under section 37;”.
4.
Amendment of section 35: In section 35 of the Delhi Goods and Services Tax Act, sub-section (5) shall be
omitted.
5.
Substitution of new section for section 44 Annual return: For section 44 of the Delhi Goods and Services
Tax Act, the following section shall be substituted, namely:––
“44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include
a self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the
financial year, with the audited annual financial statement for every financial year electronically, within such time and
in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any
class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central
Government or a State Government or a local authority, whose books of account are subject to audit by the
Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under
any law for the time being in force.”.
6.
Amendment of section 50: In section 50 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the
1st day of July, 2017, namely:––
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
“Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the
return for the said period furnished after the due date in accordance with the provisions of section 39, except
where such return is furnished after commencement of any proceedings under section 73 or section 74 in
respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic
cash ledger.”
7.
Amendment of section 74: In section 74 of the Delhi Goods and Services Tax Act, in Explanation 1, in
clause (ii), for the words and figures “sections 122, 125, 129 and 130”, the words and figures “sections 122 and 125”
shall be substituted.
8.
Amendment of section 75: In section 75 of the Delhi Goods and Services Tax Act, in sub-section (12), the
following Explanation shall be inserted, namely:––
„Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax
payable in respect of details of outward supplies furnished under section 37, but not included in the return
furnished under section 39.‟
9.
Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the
following sub-section shall be substituted, namely:––
“(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the
Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is
necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account,
belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as
may be prescribed.”.
10.
Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6),
the following proviso shall be inserted, namely:––
“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum
equal to twenty-five per cent. of the penalty has been paid by the appellant.”.
11.
Amendment of section 129: In section 129 of the Delhi Goods and Services Tax Act, ––
(i)
in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:––
“(a) on payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of exempted
goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees,
whichever is less, where the owner of the goods comes forward for payment of such penalty;
“(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent of the tax payable
on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent of
the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come
forward for payment of such penalty;”;
(ii)
sub-section (2) shall be omitted;
(iii)
for sub-section (3), the following sub-section shall be substituted, namely:––
“(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of
such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days
from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).”;
(iv)
in sub-section (4), for the words “No tax, interest or penalty”, the words “No penalty” shall be
substituted;
(v)
for sub-section (6), the following sub-section shall be substituted, namely:––
“(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty
under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3),
the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and
within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one
lakh rupees, whichever is less;
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to
depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.”
12.
Amendment of section 130: In section 130 of the Delhi Goods and Services Tax Act,––
(a)
in sub-section (1), for the words “Notwithstanding anything contained in this Act, if ”, the word
“Where” shall be substituted;
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(b)
in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty
leviable under sub-section (1) of section 129”, the words “penalty equal to hundred per cent of the tax
payable on such goods” shall be substituted;
(c)
sub-section (3) shall be omitted.
13.
Substitution of new section for section 151: Power to call for information.
For section 151 of the Delhi Goods and Services Tax Act, the following section shall be substituted, namely: ––
“151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish
information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such
manner, as may be specified therein.”.
14.
Amendment of section 152: In section 152 of the Delhi Goods and Services Tax Act,––
(a)
in sub-section (1),––
(i)
the words “of any individual return or part thereof” shall be omitted;
(ii)
after the words “any proceedings under this Act”, the words “without giving an opportunity of being
heard to the person concerned” shall be inserted;
(b)
sub-section (2) shall be omitted.
15.
Amendment of section 168: In section 168 of the Delhi Goods and Services Tax Act, in
sub-section (2),––
(i)
for the words, brackets and figures “sub-section (1) of section 44”, the word and figures “section
44” shall be substituted;
(ii)
the words, brackets and figures “sub-section (1) of section 151,” shall be omitted.
16.
Amendment to Schedule II : In Schedule II of the Delhi Goods and Services Tax Act, paragraph 7 shall be
omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
SANJAY KUMAR AGGARWAL, Principal Secy. (Law, Justice & L.A.)
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: 2021.08.13 13:19:11 +05'30'