Uniformity Achieved: Delhi Goods and Services Tax (Second Amendment) Bill, 2023 Signed into Law

Lieutenant governor VK Saxenaon Wednesday gave his assent to “TheDelhi Goods and Services Tax (SecondAmendment) Bill, 2023” which, said officials,will ensure uniformity between central andstate legislations on the subject.

Raj Niwas officials said the amendmentsmade in Delhi Goods and Services Tax,2017 through the new legislation includedreference to the word “goods”, changein certain time limits related to the GSTdocumentation and input tax credits.

“The Bill was passed by the legislativeassembly on October 18, 2023. Itwas introduced in the Assemblyfor consideration with the priorarecommendations of the LG as requiredunder Section 22 of the Government ofNational Capital Territory of Delhi Act, 1991,”a Raj Niwas official said.

To ensure uniformity between the CentralGST Act, 2017 and the Delhi GST Act, 2017, theamendment in the Delhi law was requiredby the state legislature after making statespecific notification wherever necessanhe official added.