L-G gives assent to Delhi Goods and Services Tax (2nd Amendment) Bill

Tribune News Service

New Delhi, January 10

Delhi Lieutenant Governor VK Saxena on Wednesday gave his assent to the Delhi Goods and Services Tax (Second Amendment) Bill, 2023.

The Bill will ensure uniformity between Central and state legislations on the subject, officials said. The Bill has made amendments to the Delhi Goods and Services Tax, 2017, to make provisions regarding reference to the word “goods”, certain time limits and input tax credits in accordance to the recommendations of the GST Council.

The Bill was passed by the Legislative Assembly on December 18 and was introduced in the Assembly for consideration with the prior recommendations of the L-G.

The GST Council had recommended amendments to the Central Goods and Services Tax (CGST) Act, 2017, and through the Finance Act, 2023. The Bill amends sub-section (1) of Section 132 to decriminalise offences and to increase monetary threshold from Rs 1 crore to Rs 2 crore for launching prosecution for offences under the Act, except for those related to issuance of invoices without supply of goods or services.

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