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Taxation Delhi Ministry of Finance Delhi Goods and Services Tax Act, 2017

Delhi Goods and Services (Amendment) Act, 2023

30-Jan-2023 | F.No.14 (82)/LA/2023/dsadvice/28-35

The Governor of the National Capital Territory of Delhi has issued the Delhi Goods and Services (Amendment) Act, 2023, amending the provisions of the Delhi Goods and Services Tax Act, 2017 effective from 30 January 2023. The highlights of the amendment are: 1. Insertion of Section 16(2)(ba) adding the eligibility and conditions for taking the input tax credit. 2. Modification in Section 29(2) stating the conditions for the cancellation of registration by proper officer. 3. Modification in Section 39(5) for furnishing of return by every registered non-resident taxable person within 13 days after the end of a calendar month or within 7 days after the last day of the period of registration specified under Section 27(1) whichever is earlier. Prior to the amendment, the time limit was of twenty days from the end of the calendar month.

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