The DELHI GOODS AND SERVICES TAX ACT, 2017

delhi · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1(1) This Act may be called the Delhi Goods and Services Tax Act, 2017
S. 2In this Act, unless the context otherwise requires,–– Definitions
S. 3The section appoints various classes of officers for enforcing the Delhi Goods and Services Tax Act.
S. 4Section 4 defines when the transfer or use of business assets constitutes a supply of goods or services for tax purposes.
S. 5Section 5 of the DELHI GOODS AND SERVICES TAX ACT, 2017 defines various services as taxable supplies, including renting property, construction, and use of intellectual property.
S. 6Section 6 authorizes central tax officers to act under the Delhi Goods and Services Tax Act, with specific conditions and coordination with central tax proceedings.
S. 7(1) For the purposes of this Act, the expression “supply” includes–– Scope of supply
S. 8Section 8 determines tax liability for composite or mixed supplies, treating them as the principal or highest-rate supply.
S. 9Section 9 of the Delhi Goods and Services Tax Act, 2017 levies and regulates intra-State tax on goods and services, except alcoholic liquor, with provisions for reverse charge.
S. 10Section 10 allows small registered persons in Delhi to pay a composition levy instead of regular GST, with specific turnover limits and conditions.
S. 11Section 11 grants the government power to exempt goods or services from tax in public interest, either generally or in exceptional cases.
S. 12Section 12 determines the time when tax on goods becomes payable, generally when the invoice is issued or payment is received.
S. 13Section 13 determines when tax on services becomes payable, identifying the earliest date of supply based on invoice issuance, payment receipt, or service provision.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rate, based on invoice and payment dates.
S. 15Section 15 of the DELHI GOODS AND SERVICES TAX ACT, 2017 defines the value of taxable supplies as transaction value plus certain additional charges and excludes discounts.
S. 16Section 16 outlines conditions for registered persons to claim input tax credit for goods or services used in business.
S. 17Section 17 of the DELHI GOODS AND SERVICES TAX ACT, 2017 restricts input tax credit based on the proportion of goods/services used for business purposes.
S. 18(1) Subject to such conditions and restrictions as may be prescribed– Availability of credit in special circum
S. 19Section 19 allows input tax credit for goods sent to job workers for job work, even if not returned within specified periods.
S. 20Section 20 outlines the method and conditions for an Input Service Distributor to distribute input tax credit under the Delhi Goods and Services Tax Act, 2017.
S. 21Section 21 mandates recovery of excess credit distributed by Input Service Distributors, with interest, and applies recovery rules from sections 73 or 74.
S. 22Section 22 mandates registration under the Delhi Goods and Services Tax Act for suppliers with certain turnover thresholds or those transferring businesses.
S. 23(1) The following persons shall not be liable to registration, namely:–– Persons not liable for registration
S. 24Section 24 mandates registration for specific categories of persons making inter-State supplies, casual supplies, and those required to pay or deduct tax under reverse charge.
S. 25Section 25 outlines the registration process for businesses under the Delhi Goods and Services Tax Act, 2017, including mandatory and voluntary registration requirements.
S. 26Registration under the Central Goods and Services Tax Act is deemed valid for the Delhi Act unless rejected separately.
S. 27Section 27 regulates registration, advance tax deposits, and validity periods for casual and non-resident taxable persons under the Delhi Goods and Services Tax Act, 2017.
S. 28Section 28 mandates registered persons to update registration details with the proper officer and outlines the approval process for such changes.
S. 29Section 29 allows the proper officer to cancel a registration if the business is discontinued, changed, or the person no longer qualifies, or if they fail to comply with tax laws or return filing.
S. 30Section 30 allows a cancelled registered person to apply for registration revocation within 30 days, with the officer deciding on the application.
S. 31(1) A registered person supplying taxable goods shall, before or at the time of,–– Tax invoice
S. 32Section 32 prohibits unauthorized tax collection and mandates registered persons to collect tax only as per the Act's provisions.
S. 33Section 33 mandates that tax amounts must be prominently shown on invoices and assessment documents for all taxable supplies.
S. 34Section 34 outlines the issuance of credit and debit notes to adjust tax invoices for goods or services supplied.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods and services transactions and allows for electronic record-keeping.
S. 36Section 36 mandates registered persons to retain books of account for 72 months or longer if involved in legal proceedings or investigations.
S. 37Section 37 mandates registered persons to electronically report outward supplies details by the tenth day after the tax period, with possible extensions.
S. 38Section 38 mandates registered persons to electronically furnish details of inward supplies and credit/debit notes by the 15th day of the following month.
S. 39Section 39 mandates various registered persons to electronically file monthly or quarterly tax returns on supplies, tax credits, and payments.
S. 40Registered person must declare pre-registration outward supplies in first return post-registration.
S. 41Registered persons can claim provisional input tax credit for eligible taxes and use it to pay output tax.
S. 42Section 42 mandates matching of input tax credits claimed by recipients with corresponding outward supplies and customs duties paid for imported goods.
S. 43Section 43 matches credit notes with input tax credits and resolves discrepancies in output tax liability.
S. 44Registered persons must electronically submit an annual return by December 31, including audited accounts if required.
S. 45Section 45 mandates a final return within three months for cancelled registrations of registered persons.
S. 46Section mandates issuing notices to registered persons for filing pending returns within fifteen days.
S. 47Section 47 imposes late fees for non-compliance with supply and return reporting requirements under the Delhi Goods and Services Tax Act, 2017.
S. 48Section 48 outlines the approval, duties, and responsibilities of goods and services tax practitioners in filing returns.
S. 49Section 49 outlines the electronic ledger system for crediting and utilizing tax deposits, interest, penalties, and other amounts under the Delhi Goods and Services Tax Act, 2017.
S. 50Section 50 imposes interest on late tax payments and undue claims, up to 24% as per government notification.
S. 51(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- Tax deduction at
S. 52Section 52 mandates electronic commerce operators to collect and report a tax on behalf of other suppliers, with payment due within ten days.
S. 53Section 53 allows reduction in State tax when input tax credit is used for Integrated GST dues, with corresponding transfer from State to integrated tax account.
S. 54Section 54 outlines the process and time limits for claiming refunds of tax, interest, and unutilized input tax credit under the Delhi Goods and Services Tax Act, 2017.
S. 55The section allows the government to specify entities eligible for tax refunds on goods or services received, based on recommendations.
S. 56Section 56 mandates interest on delayed tax refunds, up to 6% or 9% depending on finality of the order.
S. 57Section establishes a Consumer Welfare Fund to receive specific amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the utilization of funds for consumer welfare and requires record-keeping and annual statements.
S. 59Registered persons must self-assess and file tax returns for each period as per section 39.
S. 60Section 60 allows taxable persons to request provisional tax assessment if they can't determine the correct tax rate or value, with a final assessment due within six months.
S. 61The section allows scrutiny of tax returns and initiation of corrective actions if discrepancies are not satisfactorily explained.
S. 62Section 62 allows the proper officer to assess tax liabilities of non-filing registered persons based on available data.
S. 63The section allows the proper officer to assess tax for unregistered or cancelled registered persons liable to pay, within five years.
S. 64Allows proper officer to conduct summary assessment of tax liability with permission, to protect revenue interest.
S. 65Section 65 allows tax authorities to audit registered persons' records and requires timely completion and reporting of findings.
S. 66Section 66 allows the Assistant Commissioner to order a special audit of a registered person's records if the value declared or credit availed seems incorrect.
S. 67Section 67 authorizes Joint Commissioners to inspect and seize goods or documents suspected of tax evasion under the Delhi Goods and Services Tax Act, 2017.
S. 68Section 68 allows the government to mandate documents and devices for high-value goods transport and inspection.
S. 69Section 69 authorizes state tax officers to arrest individuals for specified tax offenses and outlines procedures for bail and custody.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or documents in inquiries, treated as judicial proceedings.
S. 71Section 71 allows authorized officers to inspect a registered person's business premises and records to audit and verify compliance with tax laws.
S. 72Section 72 mandates police, railway, customs, and land revenue officers to assist proper officers in implementing the Delhi Goods and Services Tax Act.
S. 73Section 73 mandates the proper officer to issue notices for tax not paid or refunded erroneously, requiring the person to show cause for specified amounts, including interest and penalties.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion or fraud, requiring the person to show cause for specified tax and penalty.
S. 75Section 75 outlines procedures for determining tax when notices or orders are stayed or when fraud charges are not substantiated.
S. 76Section 76 mandates that collected tax must be paid to the Government, with penalties and interest for non-compliance.
S. 77Section 77 allows refunds for taxes paid on mistakenly classified inter-State supplies as intra-State.
S. 78Section 78 mandates payment of tax within three months or a shorter period set by the proper officer, or face recovery proceedings.
S. 79Section 79 outlines methods for recovering unpaid taxes under the Delhi Goods and Services Tax Act, 2017.
S. 80The section allows the Commissioner to extend tax payment deadlines in monthly installments, with default making the entire balance immediately due.
S. 81Section 81 voids property transfers intended to defraud tax dues, unless made in good faith for adequate consideration.
S. 82Section 82 ensures that tax, interest, or penalty liabilities are a first charge on the debtor's property.
S. 83Section allows Commissioner to provisionally attach property to protect government revenue during tax proceedings, with attachment lasting up to one year.
S. 84Section 84 allows continuation of recovery proceedings for enhanced or reduced government dues without a new demand notice.
S. 85Section 85 ensures joint liability for unpaid tax upon business transfer and new tax obligations for the transferee.
S. 86Section 86 makes both the agent and principal jointly and severally liable for tax on goods supplied or received on behalf of the principal.
S. 87Section 87 of the Delhi Goods and Services Tax Act, 2017, treats amalgamated companies as distinct entities until the merger order takes effect.
S. 88Section 88 mandates liquidators to inform the Commissioner of their appointment and outlines director liability for unpaid taxes during company liquidation.
S. 89Section 89 holds directors of private companies liable for unpaid taxes unless they prove no negligence, even after conversion to public company.
S. 90Partners in a firm are jointly and severally liable for tax, interest, or penalties under the Delhi Goods and Services Tax Act, 2017.
S. 91Section 91 holds guardians, trustees, or agents liable for taxes, interest, or penalties on behalf of minors or incapacitated persons, treating them as if they were fully capable.
S. 92Section 92 allows tax, interest, or penalty to be levied on and recovered from the Court of Wards, Administrator General, etc., managing a business when the estate is under their control.
S. 93Section 93 outlines liability for tax, interest, or penalty when the liable person dies or a Hindu Undivided Family or association is partitioned.
S. 94Section 94 outlines the liability for tax, interest, and penalties for firms, associations, or Hindu Undivided Families that discontinue or undergo changes in constitution.
S. 95In this Chapter, unless the context otherwise requires,–– Definitions
S. 96Section 96 establishes an Authority for Advance Ruling on tax matters in Delhi, appointing central and state tax officers as members.
S. 97Section 97 allows applicants to request advance rulings on various tax-related questions under the Delhi Goods and Services Tax Act.
S. 98Section 98 outlines the procedure for the Authority to review applications and issue advance rulings on tax-related questions.
S. 99Establishes Delhi Appellate Authority for Advance Ruling to hear appeals against advance rulings on goods and services tax.
S. 100Section 100 allows appeals to the Appellate Authority against advance rulings within 30 days, with possible extensions.
S. 101The Appellate Authority can confirm, modify, or overturn rulings within 90 days, and send copies of its decisions to relevant parties.
S. 102Section 102 allows the Authority or Appellate Authority to correct errors in advance rulings within six months, unless it increases tax liability.
S. 103The advance ruling under this act is binding only on the applicant and the concerned officer unless the supporting law, facts, or circumstances change.
S. 104Section 104 voids advance rulings obtained fraudulently, applying the Act as if the ruling never existed.
S. 105Section 105 grants the Authority and Appellate Authority powers equivalent to a civil court for tax enforcement.
S. 106Section 106 grants the Authority and Appellate Authority power to set their own procedures for appeals and revisions.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Delhi Goods and Services Tax Act to an Appellate Authority within three months.
S. 108Section 108 grants the Revisional Authority power to review and correct erroneous decisions under the Delhi Goods and Services Tax Act, 2017.
S. 109Section 109 establishes the Goods and Services Tax Tribunal as the appellate authority for Delhi under the Central Act.
S. 110Section 110 of the Delhi Goods and Services Tax Act adopts the Central Act's provisions for the President and Members' qualifications, appointment, and service conditions.
S. 111Section 111 grants the Appellate Tribunal powers equivalent to a civil court for procedural matters in tax appeals.
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal, with a threshold for refusal of appeals based on monetary value.
S. 113Section 113 of the DELHI GOODS AND SERVICES TAX ACT, 2017 outlines the powers of the Appellate Tribunal in handling appeals, including modifying or annulling decisions, granting adjournments, and amending orders.
S. 114The State President can delegate financial and administrative powers to other members or officers, who must still follow the State President's direction.
S. 115Section 115 mandates interest on refunds of amounts paid for appeal admissions from payment date to refund date.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, including relatives, employees, or specific professionals.
S. 117Section 117 allows appeals from the Delhi Goods and Services Tax Appellate Tribunal to the High Court on substantial legal questions.
S. 118Section 118 allows appeals to the Supreme Court from certain orders of the Appellate Tribunal and High Court judgments in GST cases.
S. 119Section 119 mandates payment of sums due to the government despite pending appeals.
S. 120Section 120 allows the Commissioner to set monetary limits for filing appeals, and non-filing in one case does not bar future appeals or imply acquiescence.
S. 121Section 121 prohibits appeals against certain decisions or orders by state tax officers, including transfers, document seizures, prosecutions, and specific section 80 orders.
S. 122(1) Where a taxable person who–– Penalty for certain offences
S. 123Section penalizes failure to furnish required information returns with a daily fine up to ₹5,000.
S. 124If any person required to furnish any information or return under section 151,— Fine for failure to furnish stat
S. 125Section 125 imposes a penalty up to ₹25,000 for violating provisions of the DELHI GOODS AND SERVICES TAX ACT, 2017 without a specified penalty.
S. 126Section 126 of the DELHI GOODS AND SERVICES TAX ACT, 2017 exempts minor tax breaches from penalties and mandates fair, case-specific penalty imposition.
S. 127Section 127 allows the proper officer to levy penalties not covered by other sections after giving the person a chance to respond.
S. 128The section allows the government to waive penalties or fees for certain taxpayers under specified conditions.
S. 129Section 129 allows detention or seizure of goods and conveyances in transit violating the Act, with release upon tax and penalty payment.
S. 130Section 130 allows for confiscation of goods or conveyances and penalties for tax evasion under the Delhi Goods and Services Tax Act, 2017.
S. 131Section 131 allows additional punishments under other laws despite penalties or confiscation under this Act.
S. 132Section 132 penalizes various tax evasion and fraud offenses under the Delhi Goods and Services Tax Act, 2017.
S. 134Section 134 mandates that only the Commissioner can authorize courts to take action on offences under the Act, with trials restricted to First Class Magistrates.
S. 135Section presumes culpable mental state in Delhi Goods and Services Tax Act prosecutions, but defense to prove absence.
S. 136Section 136 allows statements made in response to a summons under this Act to be used in prosecution if the declarant is unavailable.
S. 137Section 137 holds company officers and responsible individuals liable for offences committed by the company or partnership.
S. 138Section 138 allows the Commissioner to compound certain offences under the Delhi Goods and Services Tax Act, 2017, except for specific repeat or serious offences.
S. 139The section regulates provisional registration for existing taxpayers under the Delhi Goods and Services Tax Act, 2017.
S. 140Section 140 allows registered persons to carry forward and credit unavailed input tax credits from existing laws, with certain exceptions.
S. 141Section 141 of the DELHI GOODS AND SERVICES TAX ACT, 2017 allows tax exemption for returned inputs or semi-finished goods processed by job workers or elsewhere, within six months after the appointed day.
S. 142Section 142 allows refund for returned goods and mandates invoice adjustments for price revisions under pre-appointed day contracts.
S. 143Section 143 allows registered persons to send inputs or capital goods to job workers without tax, and bring them back or supply them on payment of tax.
S. 144Where any document- Presumption as to documents in certain cases
S. 145Section 145 allows electronic documents and their reproductions to be used as evidence in proceedings under the Delhi Goods and Services Tax Act, 2017.
S. 146Section 146 allows the government to designate a common portal for GST registration, tax payment, return filing, and other related functions.
S. 147Section 147 allows the government to treat certain intrastate supplies of goods as deemed exports for tax purposes.
S. 148Section 148 allows the government to set special procedures for certain registered persons regarding registration, returns, tax payment, and administration.
S. 149The section assigns compliance rating scores to registered persons based on their tax compliance record.
S. 150(1) Any person, being— Obligation to furnish information return
S. 151Section 151 allows the Commissioner to collect statistics and information related to the Act by issuing notifications and requiring relevant parties to provide prescribed data.
S. 152Section 152 prohibits disclosure and use of individual tax return information without consent, except for prosecution or public interest.
S. 153Section allows Assistant Commissioners and above to consult experts during tax scrutiny, inquiry, or investigation.
S. 154The section allows the Commissioner to take samples of goods from taxable persons when deemed necessary.
S. 155Section 155 states that the claimant must prove their eligibility for input tax credit under the Delhi Goods and Services Tax Act.
S. 156Section 156 deems all persons performing duties under the Delhi Goods and Services Tax Act as public servants under the Indian Penal Code.
S. 157Section 157 protects officials acting under the Delhi Goods and Services Tax Act from legal proceedings for good faith actions.
S. 158Section 158 of the Delhi Goods and Services Tax Act, 2017, prohibits disclosure of information obtained under the Act, except in specific circumstances like prosecutions or government enforcement.
S. 159Section 159 allows publication of certain individuals' names and details in tax proceedings if deemed necessary by the Commissioner.
S. 160Section 160 ensures that tax proceedings under the Act remain valid despite minor errors or omissions.
S. 161Section 161 allows authorities to correct apparent errors in their documents within six months, except for clerical errors, and must follow natural justice if rectification affects someone.
S. 162Section 162 bars civil courts from deciding any disputes arising under the Delhi Goods and Services Tax Act.
S. 163Section 163 prescribes fees for providing copies of orders or documents upon request.
S. 164Section 164 authorizes the Government to make rules for implementing the Delhi Goods and Services Tax Act.
S. 165The Delhi Goods and Services Tax Act, 2017 allows the government to issue regulations to implement the Act.
S. 166Section 166 requires rules, regulations, and notifications made by the Delhi Government under the Act to be presented to the Legislative Assembly for 30 days for potential modification or annulment.
S. 167The Commissioner can delegate powers under the Act to other authorities or officers by notification.
S. 168The Commissioner can issue orders to state tax officers to ensure uniform implementation of the Act.
S. 169Section 169 outlines various methods for serving notices and communications under the Delhi Goods and Services Tax Act, 2017.
S. 170Section 170 rounds off tax, interest, penalties, and refunds to the nearest rupee, increasing if paise reach fifty or ignoring if less.
S. 171Section mandates anti-profiteering, requiring tax reductions to reflect in lower prices, and allows government to form an authority to verify this.
S. 172The section allows the Delhi Government to issue orders to resolve difficulties in implementing the Act, but only within three years of its commencement.
S. 173Section 173 repeals specific sections and clauses from the Delhi Municipal Corporations Act and New Delhi Municipal Council Act.
S. 174Section 174 repeals certain Delhi tax acts and ensures no negative impact on past transactions or legal proceedings.