5574 DG/2025
(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] 19 vxLr] 2025
.
. 14(102)/LA/2025/jtsecylaw/641-650—jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds
fuEufyf[kr vf/kfu;e us mi&jkT;iky dh lgefr fnukad 19th August, 2025 dks çkIr dj yh gS vkSj bls
tulk/kkj.k dh tkudkjh ds fy, çdkf'kr fd;k tkrk gS &
fnYyh eky ,oa lsok dj ¼f}rh; la'kksèku½ vf/kfu;e] 2025
¼2025 dk fnYyh vf/kfu;e 06½
¼08th August, 2025 dks jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½
{19th August, 2025}
Hkkjr x.kjkT; ds fNgÙkjosa o"kZ esa jk"Vªh; jktèkkuh {ks= fnYyh dh foèkku lHkk }kjk fuEufyf[kr :i esa
;g vfèkfu;fer gks%&
सं. 246]
दिल्ली, बुधवार, अगस्ट् त 20, 2025/श्रावण 29, 1947
[रा.रा.रा.क्षे.दि. सं. 188
No. 246]
DELHI, WEDNESDAY, AUGUST 20, 2025/SHRAVANA 29, 1947
[N. C. T. D. No. 188
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-22082025-265626
SG-DL-E-22082025-265626
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
1-
¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼f}rh; la'kksèku½ vfèkfu;e]
2025 dgk tk,A
¼ii½
vfèkfu;e dh èkkjk 2 ls 15 ml frfFk dks ço`Ùk gksaxh ftls jkT; ljdkj] vkf/kdkfjd jkti= esa
vfèklwpuk }kjk] fu;r djs rFkk bl vfèkfu;e ds fofHkUu micaèkksa gsrq fHkUu&fHkUu frfFk fu;r dh tk
ldsxhA
2-
%& fnYyh eky ,oa lsok dj vfèkfu;e] 2017 ¼rRi”pkr~ fnYyh eky ,oa lsok dj
vfèkfu;e ds :i esa lanfHkZr½ dh èkkjk 2 esa]&&
¼i½
[kaM ¼61½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~] Þbl vfèkfu;e ;k ,dh—r eky ,oa lsok dj vfèkfu;e]
2017 dh èkkjk 5 dh mièkkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZr** 'kCnksa] dks"Bdksa vkSj vadksa dks 01 vçSy]
2025 ls var%LFkkfir fd;k tk,xk(
¼ii½
[kaM ¼69½ esa] &
¼d½
mi[kaM ¼x½ esa ] Þuxjikfydk dk çcaèkuß 'kCnksa ds i'pkr~ Þfufèkß 'kCn dks var%LFkkfir fd;k tk,xk(
¼[k½
mi[kaM ¼x½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^Li"Vhdj.k-&& bl mi&[kaM ds ç;kstuksa gsrq&
¼d½
ÞLFkkuh; fufèkÞ dk vfHkizk; fdlh iapk;r {ks= ds lacaèk esa ukxfjd dk;ks± ds fuoZgu gsrq LFkkfir fdlh
LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcaèku ds vUrxZr fdlh fufèk ls gS rFkk fdlh Hkh
dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus] ,d= djus vkSj
fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa(
¼[k½
*uxjikfydk fufèk* dk vfHkizk; fdlh egkuxjh; {ks= ;k uxjikfydk {ks= ds lacaèk esa ukxfjd dk;ks± ds
fuoZgu gsrq LFkkfir LFkkuh; Lo'kklu ds fdlh çkfèkdj.k ds fu;a=.k ;k çcaèku ds vUrxZr fdlh fufèk
ls gS rFkk fdlh Hkh dj] 'kqYd] Vksy] midj ;k Qhl dks] pkgs fdlh Hkh uke ls iqdkjk tk,] yxkus]
,d= djus vkSj fofu;kstu djus dh 'kfä;ka dkuwu }kjk fufgr gSa(**(
¼iii½
[kaM ¼116½ ds i'pkr~ fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
*¼116d½ Þfof'k"V igpku fpàkaduÞ dk vfHkizk; èkkjk 148d dh mièkkjk ¼2½ ds [kaM ¼[k½ esa fuÆn"V
fof'k"V igpku fpàkadu ls gS rFkk blds varxZr fMftVy LVkEi] fMftVy fpà ;k dksà vU; le:i
fpàkadu 'kkfey gS] tks fof'k"V] lqjf{kr vkSj u gVk, tkus ;ksX; gks(*A
3-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 12 dh mi&èkkjk ¼4½ dk foyksi
fd;k tk,xkA
4-
& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 13 dh mi&èkkjk ¼4½ dk foyksi
fd;k tk,xkA
5-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 17 dh mièkkjk ¼5½ ds [kaM ¼?k½
esa] &&
¼i½
Þla;a= ;k e'khujhÞ 'kCnksa ds LFkku ij Þla;a= rFkk e'khujhÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk rFkk 01
tqykÃ] 2017 ls izfrLFkkfir fd, x, le>s tk,axs(
¼ii½
Li"Vhdj.k dks mlds
- ds :i esa la[;kafdr fd;k tk,xk] rFkk bl çdkj la[;kafdr
Li"Vhdj.k 1 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk] vFkkZr~%&&
& [kaM ¼?k½ ds ç;kstuksa gsrq] ;g ,rn~ }kjk Li"V fd;k tkrk gS fd fdlh
U;k;ky;] U;k;kfèkdj.k ;k vU; çkfèkdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa fufgr fdlh Hkh izfrdwy
ckr ds gksrs gq, Hkh] Þla;a= ;k e'khujhÞ ds fdlh Hkh lanHkZ dks Þla;a= rFkk e'khujhÞ ds lanHkZ ds :i esa
gh le>k tk,xk] rFkk ges”kk le>k tk,(*A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
6-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 20 esa] 1 vçSy] 2025 ls ykxw]&
¼i½
mièkkjk ¼1½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok dj
vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnksa] dks"Bdksa vkSj vadksa dks
var%LFkkfir fd;k tk,xk(
¼ii½
mièkkjk ¼2½ esa] Þèkkjk 9ß 'kCn vkSj vad ds i'pkr~ Þbl vfèkfu;e dh ;k ,dh—r eky ,oa lsok dj
vfèkfu;e] 2017 dh èkkjk 5 dh mi/kkjk ¼3½ ;k mièkkjk ¼4½ ds vUrxZrß 'kCnksa] dks"Bdksa vkSj vadksa dks
var%LFkkfir fd;k tk,xk(
7-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 34 dh mièkkjk ¼2½ esa] ijarqd ds
LFkku ij fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
Þc'krsZ fd vkiwÆrdrkZ ds vkmViqV dj nkf;Ro esa dksà dVkSrh dh vuqefr ugÈ nh tk,xh] ;fn&&
¼i½
,sls izR;; uksV ds dkj.k çkIr buiqV dj izR;;] ;fn çkIr fd;k x;k gS] rks çkIrdrkZ }kjk okil ugÈ
fy;k x;k gS] tgka ,slk çkIrdrkZ iath—r O;fä gS( ;k
¼ii½
,slh vkiwfrZ ij dj dk Hkkj fdlh vU; O;fä ij Mkyk x;k gS] vU; ekeyksa esaÞ
8-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 38 esa] &
¼i½
mièkkjk ¼1½ esa] ÞLor%&tfur fooj.kß 'kCnksa ds LFkku ij] Þfooj.kß 'kCnksa dks çfrLFkkfir fd;k tk,xk(
¼ii½
mièkkjk ¼2½ esa] &
¼d½
Þds varxZr Lor% tfur fooj.kß 'kCnksa ds LFkku ij ÞlanÆHkr fooj.kß 'kCnksa dks izfrLFkkfir fd;k tk,xk(
¼[k½
[kaM ¼d½ esa] ÞvkSjß 'kCn dk foyksi fd;k tk,xk(
¼x½
[kaM ¼[k½ esa ] ÞçkIrdrkZ }kjkß 'kCnksa ds i'pkr~] Þlfgrß 'kCn dks var%LFkkfir fd;k tk,xk(
¼?k½
[kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ¼x½ ,sls vU; fooj.k tks fu/kkZfjr fd, tk,aAß
9-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 39 dh mièkkjk ¼1½ esa] ÞvkSj ,sls
le; ds Hkhrjß 'kCnksa ds LFkku ij] Þ,sls le; ds Hkhrj] rFkk ,slh 'krks± vkSj çfrcaèkksa ds vèkhuß 'kCnksa dks
çfrLFkkfir fd;k tk,xkA
10-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 107 dh mièkkjk ¼6½ esa] ijarqd
ds LFkku ij fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr~% &
Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys esa] ,sls vkns'k
ds f[kykQ rc rd dksà vihy nk;j ugÈ dh tk,xh tc rd fd vihydrkZ }kjk mä 'kkfLr ds nl
çfr'kr ds cjkcj jkf'k dk Hkqxrku ugÈ dj fn;k tkrk gSAÞ
11-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 112 dh mièkkjk ¼8½ esa
fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~% &&&
Þc”krsZa fd fdlh dj dh ekax ds fcuk 'kkfLr dh ekax djus okys fdlh vkns'k ds ekeys esa] ,sls vkns'k
ds f[kykQ rc rd dksà vihy Qkby ugÈ dh tk,xh tc rd fd vihydrkZ }kjk èkkjk 107 dh
mièkkjk ¼6½ ds ijUrqd ds vUrxZr ns; jkf'k ds vfrfjä mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk
Hkqxrku ugÈ dj fn;k tkrk gSAÞ
12-
%& fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 122d ds i'pkr~
fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ122[k- bl vfèkfu;e esa fdlh ckr ds gksrs gq, Hkh] tgka èkkjk 148d dh mièkkjk ¼1½ ds [kaM ¼[k½ esa
fuÆn"V dksà O;fä mä èkkjk ds çkoèkkuksa dk mYya?ku djrk gS] rks og vè;k; XV ;k bl vè;k; ds
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
çkoèkkuksa ds vUrxZr fdlh Hkh naM ds vfrfjä] ,d yk[k #i;s ;k ,sls eky ij ns; dj ds nl çfr'kr
ds cjkcj tqekZuk ¼tks Hkh vfèkd gks½ ßnsus ds fy, mÙkjnk;h gksxkA**
13-
fnYyh eky ,oa lsok dj vfèkfu;e dh èkkjk 148 ds i'pkr~
fuEufyf[kr èkkjk dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
Þ148d- ¼1½ ljdkj ifj"kn dh flQkfj'kksa ij vfèklwpuk }kjk fuÆn"V dj ldrh gS] &
¼ad½
eky(
¼[k½
O;fä ;k O;fä;ksa dk oxZ tks ,sls eky ij vkf/kiR; j[krs gSa ;k mlls lacafèkr dk;Z djrs gSa]
ij bl èkkjk ds çkoèkku ykxw gksaxsA
¼2½
ljdkj mièkkjk ¼1½ ds [kaM ¼d½ esa fuÆn"V eky ds lacaèk esa] &&
¼d½
fof'k"V igpku fpàkadu djus rFkk mlesa fufgr lwpuk ds bysDVª‚fud HkaMkj.k rFkk ml rd
igqap gsrq] ,d ç.kkyh miyCèk djkuk ,sls O;fä;ksa ds ekè;e ls] tSlk fd fu/kkZfjr fd;k tk,(
rFkk
¼[k½
,sls eky gsrq fof'k"V igpku fpàkadu fuèkkZfjr djuk] ftlesa ntZ dh tkus okyh lwpuk Hkh
'kkfey gSA
¼3½
mièkkjk ¼1½ esa fuÆn"V O;fä] &
¼d½
mä eky ;k mlds iSdstksa ij ,d fof'k"V igpku fpàkadu djuk] ftlesa ,slh lwpuk vkSj ,slh
jhfr lfEefyr gks(
¼[k½
,slh lwpuk vkSj C;kSjs ,sls le; ds Hkhrj çLrqr djuk rFkk ,sls vfHkys[kksa ;k nLrkostksa dks ,sls
çi= vkSj jhfr esa cuk, j[kuk(
¼x½
,sls eky ds fofuekZ.k ds dkjksckj ds LFkku ij LFkkfir e'khujh dk C;kSjk] ftlesa igpku] {kerk]
lapkyu dh vofèk vkSj ,sls vU; C;kSjs ;k lwpuk 'kkfey gS] ,sls le; ds Hkhrj rFkk ,sls çi=
vkSj jhfr esa çLrqr djuk(
¼?k½
mièkkjk ¼2½ esa fuÆn"V ç.kkyh ds lacaèk esa ,slh jkf'k dk Hkqxrku djuk(
tSlk fuèkkZfjr fd;k tk ldrk gSAß
14-
III
fnYyh eky ,oa lsok dj vfèkfu;e dh vuqlwph III esa]
¼i½
ifjPNsn 8 esa] [kaM ¼d½ ds i'pkr~] fuEufyf[kr [kaM dks var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017
ls var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%&
Þ¼dd½ fdlh fo'ks"k vkÆFkd {ks= ;k eqä O;kikj HkaMkj.k {ks= esa xksnke esa j[ks x, eky ds fu;kZr ;k
?kjsyw VSfjQ {ks= gsrq eatwjh ls igys fdlh O;fä dks vkiwÆr(ß(
¼ii½
Li"Vhdj.k 2 esa] Þds ç;kstuksa gsrqß 'kCnksa ds i'pkr~] Þ[kaM ¼d½ß 'kCnksa] dks"Bdksa vkSj v{kjksa dks var%LFkkfir
fd;k tk,xk rFkk 01 tqykÃ] 2017 ls var%LFkkfir fd, x, le>s tk,axs(
¼iii½
Li"Vhdj.k 2 ds i'pkr~ fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk rFkk 01 tqykÃ] 2017 ls
var%LFkkfir fd;k x;k le>k tk,xk] vFkkZr~%&
- & ifjPNsn 8 ds [kaM ¼dd½ ds ç;kstuksa gsrq Þfo'ks"k vkÆFkd {ks=Þ] Þeqä O;kikj HkaMkj.k
{ks=Þ vkSj Þ?kjsyw VSfjQ {ks=Þ ds Øe'k% ogh vfHkizk; gksaxs tks fo'ks"k vkÆFkd {ks= vfèkfu;e] 2005 dh èkkjk
2 esa muds fy, ;Fkk fuÆn"V gSaAÞ
15-
%& ,sls lHkh ,df=r dj
dks okfil ugha fd;k tk,xk] tks bl izdkj ,df=r ugha fd, tkrs] ;fn lHkh lkexzh enksa ij /kkjk 14
ykxw jgh gksrhA
jhrs'k flag] iz/kku lfpo
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 19th August, 2025
F.14 (102)/LA/2025/ jtsecylaw/641-650.—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 19th August, 2025 and is hereby
published for general information.
THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025
(DELHI ACT No. 06 OF 2025)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on 08th August, 2025).
[19th August, 2025]
Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Sixth Year of
the Republic of India as follows: -
1. Short title and commencement: - (i) This Act may be called the Delhi Goods and Services (Second Amendment)
Act, 2025.
(ii) Section 2 to 15 of the Act shall come into force on such date as the State Government may, by notification,
in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 2: - In the Delhi Goods and Services Tax Act, 2017(hereinafter referred to as Delhi
Goods and Services Tax Act), in section 2, ––
(i)
in clause (61), after the word and figure “section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods
and Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025;
(ii)
in clause (69), –
(a) in sub-clause (c), after the words “management of a municipal”, the word
“fund” shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted, namely: ––
‘Explanation. ––For the purposes of this sub-clause—
(a) “local fund” means any fund under the control or management of an authority
of a local self-government established for discharging civic functions in
relation to a Panchayat area and vested by law with the powers to levy, collect
and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b) “municipal fund” means any fund under the control or management of an
authority of a local self-government established for discharging civic
functions in relation to a Metropolitan area or Municipal area and vested by
law with the powers to levy, collect and appropriate any tax, duty, toll, cess or
fee, by whatever name called;’;
(iii)
after clause (116), the following clause shall be inserted, namely: –
‘(116A) “unique identification marking” means the unique identification marking
referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp,
digital mark or any other similar marking, which is unique, secure and non-removable;’.
3. Amendment of Section 12: In section 12 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
4. Amendment of Section 13: In section 13 of the Delhi Goods and Services Tax Act, sub-section (4) shall be
omitted.
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
5. Amendment of Section 17: In section 17 of the Delhi Goods and Services Tax Act, in sub-section (5), in
clause (d), ––
(i)
for the words “plant or machinery”, the words “plant and machinery” shall be
substituted and shall be deemed to have been substituted with effect from the 1st
day of July, 2017;
(ii)
the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as
so numbered, the following Explanation shall be inserted, namely: ––
‘Explanation 2. ––For the purposes of clause (d), it is hereby clarified
that notwithstanding anything to the contrary contained in any judgment, decree or
order of any court, tribunal, or other authority, any reference to “plant or
machinery” shall be construed and shall always be deemed to have been construed
as a reference to “plant and machinery”;’.
6. Amendment of Section 20: In section 20 of the Delhi Goods and Services Tax Act, with effect from the 1st
day of April, 2025, ––
(i)
in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of this Act
or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax
Act, 2017” shall be inserted;
(ii)
in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of
this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act, 2017,” shall be inserted.
7. Amendment of Section 34:- In section 34 of the Delhi Goods and Services Tax Act, in sub-section (2), for
the proviso, the following proviso shall be substituted, namely: –
“Provided that no reduction in output tax liability of the supplier shall be permitted,
if the––
(i)
input tax credit as is attributable to such a credit note, if availed, has not been
reversed by the recipient, where such recipient is a registered person; or
(ii)
incidence of tax on such supply has been passed on to any other person, in other
cases.”.
8. Amendment of Section 38:In section 38 of the Delhi Goods and Services Tax Act, –
(i)
in sub-section (1), for the words “an auto-generated statement”, the words “a
statement” shall be substituted;
(ii)
in sub-section (2), –
(a) for the words “auto-generated statement under”, the words “statement
referred in” shall be substituted;
(b)in clause (a), the word “and” shall be omitted;
(c) in clause (b), after the words “by the recipient,”, the word “including”
shall be inserted;
(d) after clause (b), the following clause shall be inserted, namely: —
“(c) such other details as may be prescribed.”.
9. Amendment of Section 39-In section 39 of the Delhi Goods and Services Tax Act, in sub-section (1), for the
words “and within such time”, the words “within such time, and subject to such conditions and restrictions”
shall be substituted.
10. Amendment of Section 107.-. In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6), for
the proviso, the following proviso shall be substituted, namely: ––
“Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty has been paid by the appellant.”.
11. Amendment of section 112: In section 112 of the Delhi Goods and Services Tax Act, in sub-section (8),
the following proviso shall be inserted, namely: ---
“Provided that in case of any order demanding penalty without involving demand of any
tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said
penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has
been paid by the appellant.”.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
12. Insertion of new section 122B: After section 122A of the Delhi Goods and Services Tax Act, the
following section shall be inserted, namely: —
“122B. Notwithstanding anything contained in this Act, where any person referred to in
clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said
section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter,
be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable
on such goods, whichever is higher.”.
13. Insertion of new section 148A: After section 148 of the Delhi Goods and Services Tax Act, the following
section shall be inserted, namely: ––
“148A. (1) The Government may, on the recommendations of the Council, by notification,
specify, —
(a)
the goods;
(b)
persons or class of persons who are in possession or deal with such goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of sub-
section (1), -----
(a)provide a system for enabling affixation of unique identification marking and
for electronic storage and access of information contained therein, through such persons,
as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including the
information to be recorded therein.
(3)The persons referred to in sub-section (1), shall, –
(a) affix on the said goods or packages thereof, a unique identification marking,
containing such information and in such manner;
(b) furnish such information and details within such time and maintain such
records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity, duration of operation and
such other details or information, within such time and in such form and manner;
(d) pay such amount in relation to the system referred to in sub-section (2),
as may be prescribed.”.
14. Amendment of Schedule III: In Schedule III to the Delhi Goods and Services tax Act,
(i)
in paragraph 8, 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) Supply of goods warehoused in a Special Economic Zone or in a Free Trade
Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”;
(ii)
in Explanation 2, after the words “For the purposes of”, the words, brackets and letter
“clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from
the 1st day of July, 2017;after Explanation 2, the following Explanation shall be inserted
and shall be deemed to have been inserted with effect from the 1st day of July, 2017,
namely: ––
“Explanation3. ––For the purposes of clause (aa) of paragraph 8, the expressions
“Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area”
shall have the same meanings respectively as assigned to them in section 2 of the Special
Economic Zones Act, 2005.”.
15. No Refund of tax paid or input tax credit reversed: No refund shall be made of all such tax which has been
collected, but which would not have been so collected, had section 14 been in force at all material items.
REETESH SINGH, Principal Secretary
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. GORAKHA NATH
YADAVA
Digitally signed by GORAKHA
NATH YADAVA
Date: 2025.08.22 14:25:09 +05'30'