Notification No- 04/2021- Central Tax

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Governor of Delhi on the 13th December, 2019 and is hereby published for general information:- “THE DELHI GOODS AND SERVICES TAX ( AMENDMENT) ACT, 2019 (DELHI ACT 06 OF 2019) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 3" December , 2019) [ 13° December, 2019] S . An Act to amend the Delhi Goods and Services Tax Act, 2017, BE it enacted by Delhi Legislature of the National Capital Territory of Delhi in the Seventieth Year of the Republic of India as follows:- PART (2 Ic 8 DELHI GAZETTE : EXTRAORDINARY. TIV} e called the Delhi Goods and Services Tax (Amendment) Act, 1. Short title and commencement:-(i) This Act may b e i uch date as the Sta f ii therwise provided, the provisions of this Act shall come into force on s State na (ii) Save as 0 herv 8 P ) : EO ave, appoint Government may, by notification in the Official Gazette, appoint. pi (iii) It extends to the whole of the National Capital Territory of Del 2. Amendment of section 2:- In section 2 of the Delhi Goods and Services Ta A ce Ruling”, the words | referred as the principal Act), in clause (4), after the words “the Appellate Authority nan “the National Appellate Authority for Advance Ruling,” shall be inserted; 3. Amendment of section 10:- In section 10 of the principal Act,- (a) in sub-section(1), after the second proviso, the following Explanation shall be inserted, namely:- supply of services provided by way of “ ion,— For ses of second proviso, the value of exempt ¢ C renditn dopbtis, loaner aa : nted by way of interest or discount shall extending deposits, loans or advances in so far as the consideration is represe not be taken into account for determining the value of turnover in State."; (i) in clause (d), the word ‘‘and’’ occurring at the end shall be omitted; (ii) in clause (e), for the word ‘‘Council:”’, the words ‘‘Council; and’’ shall be substituted; (iii) after clause (e), the following clause shall be inserted, namely:— “(f) he is neither a casual taxable person nor a non-resident taxable person:”; (c) after sub-section (2), the following sub-section shall be inserted, namely:— “(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed 50 lakh rupees, may opt to pay, in lieu of the Tax payable by him under sub-section(1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent of the turnover in State, if he is not — (a) engaged in making any supply of goods or services which are not leviable'to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52; (d) a manufacturer of such-goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and a ; (e) a casual taxable person or a non-resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub- section.”; i (d) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at both the places where they occur, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted. (e) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the words, brackets, figure and letter { “or, as the case may be, sub-section (2A)” shall be inserted. | (f) in sub-section (5), after the words, brackets and figure “under sub-section (1)”, the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, namely:--- ‘Explanation 1.— For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression “aggregate turnover” shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in | so far as the consideration is represented by way of interest or discount. Explanation 2.— For the purposes of determining the tax payable by a person under this section, the expression | “turnover in State” shall not include the value of following supplies, namely:—