{"id":224536,"date":"2020-01-24T16:30:04","date_gmt":"2020-01-24T11:00:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=224536"},"modified":"2020-01-24T15:52:33","modified_gmt":"2020-01-24T10:22:33","slug":"amendments-extension-repeal-in-acts-dealing-with-gst-vat-and-excise-duty-in-view-of-merger-of-dadra-nagar-haveli-and-daman-diu-approved-by-cabinet","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/24\/amendments-extension-repeal-in-acts-dealing-with-gst-vat-and-excise-duty-in-view-of-merger-of-dadra-nagar-haveli-and-daman-diu-approved-by-cabinet\/","title":{"rendered":"Amendments\/Extension\/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu — Approved by Cabinet"},"content":{"rendered":"

Union Cabinet has approved amendments\/extension\/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT) and State Excise, and for designation of Daman as Headquarter:<\/strong><\/p>\n

    \n
  1. the Central Goods and Service Tax Act, 2017 (No.12 of 2017) to be amended as Central Goods and Service Tax (Amendments) Regulation, 2020<\/span>;<\/li>\n
  2. the Union Territory Goods and Service Tax Act, 2017 (No. 14 of 2017) to be amended as Union Territory Goods and Service Tax (Amendments) Regulation, 2020<\/span>;<\/li>\n
  3. the Dadra and Nagar Haveli Value Added Tax Regulation, 2005 (No.2 of 2005) to be amended as Dadra and Nagar Haveli and Daman and Diu Value Added Tax (Amendments) Regulation, 2020<\/span>;<\/li>\n
  4. the Daman and Diu Value Added Tax Regulation, 2005 (No.1 of 2005) to be repealed as Daman and Diu Value Added Tax (Repeal) Regulation, 2020<\/span>;<\/li>\n
  5. the Goa, Daman and Diu Excise Duty Act, 1964 (No.5 of 1964) to be amended as Dadra and Nagar Haveli and Daman and Diu Excise Duty (Amendment) Regulation, 2020<\/span>;<\/li>\n
  6. the Dadra and Nagar Haveli Excise Duty Regulation, 2012 (No.1 of 2012) to be repealed as Dadra and Nagar Haveli Excise Duty (Repeal) Regulation, 2020<\/span>;<\/li>\n
  7. Designation of Daman as Headquarter of Union Territory of Dadra and Nagar Haveli and Daman and Diu.<\/li>\n<\/ol>\n

    These amendments will lead to “Minimum Government, Maximum Governance<\/strong>” by way of having common taxation authorities: better delivery of services to the citizens by reducing duplication of work and improving administrative efficiency, will help in bringing more uniformity in Laws relating to GST, VAT and STATE EXCISE and it will also help to avoid any legal complications in the levy and collection of GST Tax, VAT, State Excise, including recovery of arrears Moreover, the said amendments not only bring uniformity in taxation laws but also strengthen the system of laws.<\/p>\n

    The U.T. Administration of Dadra & Nagar Haveli and Daman & Diu have taken a big step to realize the vision of “Minimum Government, Maximum Governance” for the people of the two UTs, besides saving to the government exchequer and ensuring uniformity, stability and consistency in day to day functioning of taxation authorities.<\/p>\n

    This is achieved by making Amendments\/extension\/repeal in Acts dealing with Goods and Services Tax (GST), Value Added Tax (VAT) and Excise, and by designation of Daman as Headquarters of UT of Dadra and Nagar Haveli and Daman and Diu in view of merger of Dadra and Nagar Haveli and Daman and Diu on appointed date of 26.01.2020.<\/p>\n

    \n

    Ministry of Home Affairs<\/strong><\/p>\n

    [Source: PIB]<\/strong><\/p>\n

    [Press Release dt. 22-01-2020]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Union Cabinet has approved amendments\/extension\/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT) <\/p>\n","protected":false},"author":8808,"featured_media":217262,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[29535,4],"tags":[39334,35487,38762,39333],"class_list":["post-224536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cabinet_decisions","category-legislationupdates","tag-excise","tag-goods-and-services-tax","tag-union-territory-of-dadra-and-nagar-haveli-and-daman-and-diu","tag-value-added-tax"],"yoast_head":"\nAmendments\/Extension\/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu -- Approved by Cabinet | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, 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Benefits: The move will be helpful in bringing\u2026","rel":"","context":"In "Cabinet Decisions"","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":223057,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/10\/parliament-receives-presidents-assent-for-the-dadra-and-nagar-haveli-and-daman-and-diu-merger-of-union-territories-act-2019\/","url_meta":{"origin":224536,"position":1},"title":"Parliament receives President’s assent for — The Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019","author":"Bhumika Indulia","date":"December 10, 2019","format":false,"excerpt":"With the Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019 now both the existing Union Territories of Dadra and Nagar Haveli and Daman and Diu will be formed into -- \"Union territory of Dadra and Nagar Haveli and Daman and Diu\" The said Act\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222600,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/27\/lok-sabha-passes-the-dadra-and-nagar-haveli-and-daman-and-diu-merger-of-union-territories-bill-2019\/","url_meta":{"origin":224536,"position":2},"title":"Lok Sabha passes — The Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Bill, 2019","author":"Bhumika Indulia","date":"November 27, 2019","format":false,"excerpt":"Lok Sabha has passed The Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Bill, 2019 today. The Major heads under the bill are -- Formation of Union territory of Dadra and Nagar Haveli and Daman and Diu Amendment of Article 240 of Constitution Amendment of the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":224543,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/24\/president-appoints-prafulbhai-khodabhai-patel-as-administrator-of-ut-of-dadra-nagar-haveli-and-daman-diu\/","url_meta":{"origin":224536,"position":3},"title":"President appoints Prafulbhai Khodabhai Patel as Administrator of UT of Dadra & Nagar Haveli and Daman & Diu","author":"Bhumika Indulia","date":"January 24, 2020","format":false,"excerpt":"F.No.14016\/34\/2016.UTS-I.\u2014In pursuance to the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019 issued on 9th December, 2019 and Notification No. U-11011\/2\/2019- UTL dated 19th December, 2019 [S.O.4542(E) & S.O.4543(E)] indicating the date of effect of the provisions of the said Act as 26.01.2020 and\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":275629,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/15\/payment-of-bonus-act-1965-applicable-to-employers-in-dadra-nagar-haveli-and-daman-diu\/","url_meta":{"origin":224536,"position":4},"title":"Payment of Bonus Act, 1965 applicable to employers in Dadra & Nagar Haveli and Daman & Diu","author":"Bhumika Indulia","date":"October 15, 2022","format":false,"excerpt":"On 10.10.2022, the Labor Department of Administration of Dadra & Nagar Haveli and Daman & Diu has issued a circular directing all the Industrial and other Establishments i.e. Hotels, Shops etc., Labor Contractors to pay bonus to all the eligible employees in accordance with the provision of the Payment of\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-137-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-137-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-137-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-137-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-137-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":279300,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/08\/tale-of-two-enclaves-dadra-nagar-haveli\/","url_meta":{"origin":224536,"position":5},"title":"Tale of Two Enclaves (Dadra & Nagar Haveli)","author":"Bhumika Indulia","date":"December 8, 2022","format":false,"excerpt":"by Jeet J. Bhatt\u2020","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"Dadra & Nagar Haveli","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image76.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224536","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=224536"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224536\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/217262"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=224536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=224536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=224536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}