Delhi GST Act 2017, Delhi Goods and Service Tax Bill 2017

Delhi GST Act 2017, Delhi Goods and Service Tax Bill 2017, Download TN GST Bill 2017 in PDF Format. National Capital Territory of Delhi Passed Delhi SGST Act 2017 on 31st May 2017.  Delhi State is passed his own GST Act 2017, DGST Act 2017 is available for download in English Language. The following Bill published Act no 03 of 2017 of the Delhi Legislative Assembly Rules. A BILL to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Delhi and the matters connected therewith or incidental thereto.

Download Delhi Full GST Act 2017 from below Links

Delhi GST Act

Delhi GST Act 2017

1. Short title, extent and commencement.- 

  • This Act may be called the Delhi Goods and Services Tax Act, 2017.
  • It extends to the whole of the State of Delhi.
  • It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint :

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. Definitions.– Click Here to Download Delhi Full GST Act 2017 and check all Definitions

 

It is not possible to provide full Act at here, so please download Delhi Full GST Act 2017 in PDF Format from below download link….

“money” means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value;

“motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988;

“non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

“non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act, or under the Integrated Goods and Services Tax Act, 2017;

“non-taxable territory” means the territory which is outside the taxable territory;

“notification” means a notification published in the Andhra Pradesh Gazette and the expressions ‘notify’ and ‘notified’ shall be construed accordingly;

“other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114);

“output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;

“outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;

“person” includes,-

  • (a) an individual;
  • (b) a Hindu undivided family;
  • (c) a company;
  • (d) a firm;
  • (e) a Limited Liability Partnership;
  • (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;
  • (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013;
  • (h) anybody corporate incorporated by or under the laws of a country outside India;
  • (i) a co-operative society registered under any law relating to cooperative societies;
  • (j) a local authority;
  • (k) Central Government or a State Government;
  • (l) society as defined under the Societies Registration Act, 1860;
  • (m) trust; and
  • (n) every artificial juridical person, not falling within any of the above;

“place of business” includes,-

  • (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
  • (b) a place where a taxable person maintains his books of account; or
  • (c) a place where a taxable person is engaged in business through an agent, by whatever name called;

“place of supply” means the place of supply as referred to in Chapter V of the integrated Goods and Services Tax Act, 2017;

prescribed” means prescribed by rules made under this Act on the recommendations of the Council;

“principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both;

“principal place of business” means the place of business specified as the principal place of business in the certificate of registration;

“principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;

“proper officer” in relation to any function to be performed under this Act, means the Chief Commissioner or the officer of the State tax who is assigned that function by the Chief Commissioner;

“quarter” shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;

It is not possible to provide full Act at here, so please download Delhi Full GST Act 2017 in PDF Format from below download link….

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