Saxena gives his approval to Delhi GST Bill amendments

New Delhi: Lieutenant governor VK Saxena on Wednesday gave his assent to “The Delhi Goods and Services Tax (Second Amendment) Bill, 2023” which, said officials, will ensure uniformity between central and state legislations on the subject.

Raj Niwas officials said the amendments made in Delhi Goods and Services Tax, 2017 through the new legislation included reference to the word “goods”, change in certain time limits related to the GST documentation and input tax credits.

“The Bill was passed by the legislative assembly on October 18, 2023. It was introduced in the Assembly for consideration with the prior recommendations of the LG as required under Section 22 of the Government of National Capital Territory of Delhi Act, 1991,” a Raj Niwas official said.

“To ensure uniformity between the Central GST Act, 2017 and the Delhi GST Act, 2017, the amendment in the Delhi law was required by the state legislature after making state specific notification wherever necessary,” the official added.

The Bill has also made amendments to decriminalise offences and to raise monetary threshold for launching prosecution for the offences under the Act, officials said. tnn