The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the Delhi Goods and Services Tax Act, 2017 on August 9, 2021.


The key amendments are:

  • Section 7(1)(aa), inserted, Scope of supply : The tax shall also be levied in the ambit of supply, activities or transactions involving supply of goods or services by any person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration, so as to ensure levy of tax on the same.
  • Section 16(2)(aa), inserted, states that the Input tax credit on invoice or debit note may be availed only when the details of such invoice or debit note has been furnished by the supplier in GSTR-1 and is communicated to the recipient.
  • Section 35(5), omitted,Compulsory submission of audited annual accounts and reconciliation statements for the registered taxpayers is removed.
  • Section 44, substituted, Annual Return shall 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 by the registered persons except those exempted by the Commissioner.
  • Section 50 proviso, substituted which provides interest on delayed payment of tax. The amendment provides to charge interest on net cash liability.
  • Section 75 explanation, inserted, 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.
  • Section 83(1), substituted, provides that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a period of 1 year from the date of order.
  • Section 107(6) proviso, substituted, which provides that a sum equal to twenty-five per cent. of the penalty to be paid by the appellant while filing appeal against an order under section 129(3).
  • Section 151, substituted, the jurisdictional commissioner has the power to call for information from any person relating to any matters dealt with in connection with the Act.


*Tanvi Singh, Editorial Assistant has reported this brief.

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