Delhi GST (2nd Amendment) Bill gets L-G nod

The Bill was passed by the Delhi Legislative Assembly on December 18. It was introduced for consideration with prior recommendations of the L-G as required under Section 22 of the Government of National Capital Territory of Delhi Act, 1991.

L-G VK Saxena has approved the Delhi Goods and Services Tax (Second Amendment) Bill, 2023, which will ensure uniformity between the central and state legislations on provisions of the GST.

The Bill was passed by the Delhi Legislative Assembly on December 18. It was introduced for consideration with prior recommendations of the L-G as required under Section 22 of the Government of National Capital Territory of Delhi Act, 1991.

The Bill has made amendments to the Delhi Goods and Services Tax (DGST), 2017, to provide for a reference to the word “goods”, certain time limits and input tax credits, according to the recommendations of the GST Council in its 47th meeting that was held on June 28 and 29, 2022, 48th meeting held on December 17, 2022, and 49th meeting on February 18, 2023.

The GST Council in its 47th, 48th and 49th meetings recommended various amendments in provisions of the Central Goods and Services Tax (CGST) Act, 2017. Through the Finance Act, 2023, the Central Government amended the CGST Act, 2017.

The amendments in the DGST Act, 2017, are in sync with the Finance Act, 2023, notified in the Gazette of India on March 31, 2023.