{"id":252755,"date":"2021-08-16T15:30:42","date_gmt":"2021-08-16T10:00:42","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252755"},"modified":"2021-08-16T15:39:08","modified_gmt":"2021-08-16T10:09:08","slug":"commissioner-empowered-to-call-any-person-to-furnish-any-information-under-delhi-gst-act-2017-vide-delhi-gst-amendment-act-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/commissioner-empowered-to-call-any-person-to-furnish-any-information-under-delhi-gst-act-2017-vide-delhi-gst-amendment-act-2021\/","title":{"rendered":"Commissioner empowered to call for furnishing any information under Delhi GST Act, 2017 vide Delhi GST (Amendment) Act, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>The key amendments are:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Section 7(1)(aa)<\/strong>, <strong><em>inserted<\/em><\/strong><em>,<\/em> 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.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 16(2)(aa)<\/strong>,<em> <strong>inserted<\/strong><\/em><strong>,<\/strong> 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.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 35(5), <em>omitted,<\/em><\/strong>Compulsory submission of audited annual accounts and reconciliation statements for the registered taxpayers is removed.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 44<\/strong>, <strong><em>substituted, <\/em><\/strong>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.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 50<\/strong> <strong>proviso<\/strong><em>, <strong>substituted<\/strong><\/em> which provides interest on delayed payment of tax. The amendment provides to charge interest on net cash liability.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 75<\/strong> <strong>explanation,<\/strong> <strong><em>inserted,<\/em><\/strong> 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.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 83(1)<\/strong>, <strong><em>substituted<\/em><\/strong>, 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.<\/li>\n<li style=\"text-align: justify;\"><strong>Section 107(6) proviso<\/strong>, <strong><em>substituted<\/em><\/strong>, 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).<\/li>\n<li style=\"text-align: justify;\"><strong>Section 151<\/strong>, <strong><em>substituted,<\/em><\/strong> the jurisdictional commissioner has the power to call for information from any person relating to any matters dealt with in connection with the Act.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #800000;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the <\/p>\n","protected":false},"author":121,"featured_media":236103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,13],"tags":[31324,6241,35204,43290],"class_list":["post-252755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes","tag-delhi","tag-gst","tag-supply","tag-transactions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Commissioner empowered to call for furnishing any information under Delhi GST Act, 2017 vide Delhi GST (Amendment) Act, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","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\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258518,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":252755,"position":1},"title":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In Rule 90, in sub\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257821,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/27\/delhi-goods-and-services-tax-fourteenth-amendment-rules-2020\/","url_meta":{"origin":252755,"position":2},"title":"Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"November 27, 2021","format":false,"excerpt":"The National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide notification dated November, 2021. The amendment provides that where, a comparison of the returns furnished by a registered person under section 39 with: the details of outward supplies furnished in FORM\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251054,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/","url_meta":{"origin":252755,"position":3},"title":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 9, 2021","format":false,"excerpt":"The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017. In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":303962,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/10\/07\/online-money-gaming-under-gst-the-goods-conundrum\/","url_meta":{"origin":252755,"position":4},"title":"Online Money Gaming Under GST: The \u201cGoods\u201d Conundrum!","author":"Bhumika Indulia","date":"October 7, 2023","format":false,"excerpt":"by Tarun Jain\u2020 Cite as: 2023 SCC OnLine Blog Exp 76","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Online Money Gaming","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/Online-Money-Gaming.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/Online-Money-Gaming.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/Online-Money-Gaming.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/Online-Money-Gaming.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":255421,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/11\/goa-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":252755,"position":5},"title":"Goa Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"October 11, 2021","format":false,"excerpt":"On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252755","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\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=252755"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252755\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236103"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=252755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=252755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=252755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}