Bill

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-16122023-250713 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 365] DELHI, FRIDAY, DECEMBER 15, 2023/AGRAHAYANA 24, 1945 [N. C. T. D. No. 335 PART IV DELHI LEGISLATIVE ASSEMBLY NOTIFICATION Delhi, the 15th December, 2023 F. No.21/24/DGST (2nd A)/2023/LAS-VII/Leg.6707.—The following is published for general information.— THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023 [BILL NO. 05 OF 2023] (As introduced in the Legislative Assembly of the National Capital Territory of Delhi on 15 December, 2023) (AS INTRODUCED IN VIDHAN SABHA) THE DELHI GOODS AND SERVICES TAX (SECOND AMENDMENT) BILL, 2023 A BILL Further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017) BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Fourth Year of the Republic of India as follows:- 1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services (Second Amendment) Act, 2023. (ii) Section 2 to24 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act. 2. Amendment of section 10:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 10, — (a) in sub-section(2), in clause(d), the words"goods or" shall be omitted; (b) in sub-section(2A), in clause(c), the words "goods or" shall be omitted. 3. Amendment of section 16:-In the Delhi Goods and Services Tax Act, in Section 16 sub section (2), — (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted. 4. Amendment of section 17:-In the Delhi Goods and Services Tax Act,in Section 17, — (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely:— "except,— (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (ii) the value of such activities or transactions as may be prescribed in respect of clause(a) of paragraph 8 of the said Schedule."; (b) in sub-section (5), after clause (f), the following clause shall be inserted, namely:— "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;". 5. Amendment of section 23:-In the Delhi Goods and Services Tax Act, in Section 23 for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:— "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act." 6. Amendment of section 30:-In the Delhi Goods and Services Tax Act, in section 30 sub-section (1):- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted; (b) the proviso shall be omitted. 7. Amendment of section 37:- In the Delhi Goods and Services Tax Act, in Section 37 after sub-section (4), the following sub-section shall be inserted, namely:— "(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details". 8. Amendment of section 39:- In the Delhi Goods and Services Tax Act, in Section 39 after sub-section (10), the following sub-section shall be inserted, namely:— "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.". 9. Amendment of section 44:- In the Delhi Goods and Services Tax Act, in Section 44shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:— "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.". 10. Amendment of section 52:-In the Delhi Goods and Services Tax Act, in Section 52 after sub-section (14), the following sub-section shall be inserted, namely:— "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement". 11. Amendment of section 54:- In theDelhi Goods and Services Tax Act, in Section 54 in sub-section (6), the words "excluding the amount of input tax credit provisionally accepted," shall be omitted. 12. Amendment of section 56:- In the Delhi Goods and Services Tax Act, in Section 56, for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax", the words "for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted. 13. Amendment of section 62:- In the Delhi Goods and Services Tax Act, in Section 62 in sub-section (2),— (a) for the words "thirty days", the words "sixty days" shall be substituted; (b) the following proviso shall be inserted, namely:— "Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue". 14. Amendment of section 109:- In the Delhi Goods and Services Tax Act, in Section 109 for sub-section (1), the following sub-section shall be substituted:- (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. 15. Amendment of section 110:- In the Delhi Goods and Services Tax Act, in Section 110 to be deleted. 16. Amendment of section 114:- In the Delhi Goods and Services Tax Act, in Section 114 to be deleted. 17. Amendment of section 117:- In the Delhi Goods and Services Tax Act, in Section 117,– (a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 18. Amendment of section 118:- In the Delhi Goods and Services Tax Act, in Section 118, sub-section (1), in clause (a), – "National Bench or Regional Benches" to be replaced with "Principal Bench" 19. Amendment of section 119:- In the Delhi Goods and Services Tax Act, in Section 119, – "National or Regional Benches" to be replaced with "Principal Bench" and "State Bench or Area Benches" to be replaced with "State Benches". 20. Amendment of section 122:- In the Delhi Goods and Services Tax Act, in Section 122 after sub-section (1A), the following sub-section shall be inserted, namely:— "(1B) Any electronic commerce operator who— (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or (iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher". 21. Amendment of section 132:- In the Delhi Goods and Services Tax Act, in Section 132 in sub-section (1), — (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) in clause (iii), for the words "any other offence", the words, brackets and letter "an offence specified in clause (b)," shall be substituted; (d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted. 22. Amendment of section 138:- In the Delhi Goods and Services Tax Act, in Section 138, - (a) in sub-section (1), in the first proviso,— (i) for clause (a), the following clause shall be substituted, namely:— "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely:— "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"; (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted. 23. Amendment of section 158:- In the Delhi Goods and Services Tax Act, in Section 158 the following section shall be inserted, namely:— "158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:— (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68; (c) such other details as may be prescribed. (2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of— (a) the supplier, in respect of details furnished under clauses (a), (b) and(c) of sub-section (1); and (b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return." 24 Amendment of Schedule-III (1) In Schedule III to the Delhi Goods and Services Tax Act, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Act 1 of 2019) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017. (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. STATEMENT OF OBJECTS AND REASONS 1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of Tax on Intra-State supply of goods or services or both by the Government of National Capital Territory of Delhi. 2. The GST Council in its 47th meeting dated 28th & 29th June, 2022, 48th meeting dated 17th December, 2022 and 49th meeting dated 18th February 2023 recommended various amendments in the provisions of the Central Goods and Services Tax Act, 2017. The same were incorporated in the Finance Bill, 2023. The copy of the Gazette Notification of THE FINANCE ACT, 2023(NO.08 OF 2023) is annexed as Annexure-I. Through the Finance Act, 2023 Central Government has amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations made in the GST council 47th meeting dated 28th & 29th June, 2022, 48th meeting dated 17th December, 2022 and 49th meeting dated 18th February 2023. In order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of 2017), the Delhi Goods and Service Tax (Second Amendment) Act, 2023 is required to be enacted by the State Legislature after making State specific modifications, wherever necessary. 3. The salient features of the proposed Delhi Goods and Services (Second Amendment) Tax Bill, 2023 are stated as under: i. To amend Section 10 of the Delhi Goods and Services Tax Act, 2017 by omitting the reference to the word "goods or" in clause (d) of sub-section (2) and clause (c) of sub-section (2A) of the said Section so as to remove the restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from opting to pay tax under the composition levy. Through this amendment the registered persons engaged in supply of goods through electronic commerce operators (ECOs) will be eligible for composition levy under Section 10 of the said Act. ii. To amend section 16 of the Delhi Goods and Services Tax, 2017 to provide for payment of tax along with interest liability as per Section 50 in the second proviso of sub-section (2) of the said Section to align with the return filing system provided in the said Act. Further to amend third proviso of the sub-section (2) of said Section to provide for condition of payment of consideration to the supplier in relation to supply to avail input tax credit. iii. To amend section 17 of the Delhi Goods and Services Tax Act to provide an explanation for reversal of input tax credit on exempt supplies made account of activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the Third Schedule of the said Act by including the value of such transactions in the value of exempt supply. Further, by way of insertion of clause (f) in subsection of (5) of the said Section seeks to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person which are used or intended to be used for activities relating to the obligations of registered person under corporate social responsibility referred to in section 135 of the Companies Act, 2013. iv. To amend section 23 of the Delhi Goods and Services Tax Act to provide overriding effect to the subsection (2) of the said Section relating to exemptions from registration under the said Act over sub-section (1) of section 22 and section 24 of the said Act with effect from the 1st day of July, 2017. v. To amend section 30 of the Delhi Goods and Services Tax Act to empower the relevant authority to prescribe the time limits, conditions and restrictions for revocation of cancellation of registration. vi. To amend section 37 of the Delhi Goods and Services Tax Act by inserting a new subsection (5) in the said section, so as to provide a time limit of three years upto which the details of outward supplies under sub-section (1) of the said Section for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. vii. To amend section 39 of the Delhi Goods and Services Tax Act by insertion of a new subsection (11) in the said section, so as to provide a time limit of three years upto which the return for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. viii. To amend section 44 of the Delhi Goods and Services Tax Act by insertion of a new subsection (2) in the said section, so as to provide a time limit of three years upto which the annual return under sub section(1) of the said section for a Financial Year can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. ix. To amend section 52 of the Delhi Goods and Services Tax Act by insertion of a new subsection (15) in the said section, so as to provide a time limit of three years upto which the statement under the sub section(4) of the said section for a month can be furnished by electronic commerce operator. It further seeks to empower the Government, on the recommendation of the GST Council, to extend by notification, the said time limit for an operator or a class of operators, subject to certain conditions and restrictions. x. To amend section 54 of the Delhi Goods and Services Tax Act by removing reference to the provisionally accepted input tax credit in the subsection (6) of the said section so as to align the same with the present scheme of availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act. xi. To amend section 56 of the Delhi Goods and Services Tax Act so as to allow for prescribing of rules for the manner of computation of period of delay for calculation of interest on delayed refunds. xii. To amend section 62 of the Delhi Goods and Services Tax Act to provide for a period of sixty days to the registered person to file return in terms of section 46 of the said Act. Further, to insert a proviso in said section to allow a further period of sixty days subject to payment of additional late fee. xiii. To substitute Section 109 of the Delhi Goods and Services Tax Act, subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. xiv. To omit Section 110 of the Delhi Goods and Services Tax Act relating to the constitution of the Appellate Tribunal. xv. To omit Section 114 of the Delhi Goods and Services Tax Act relating to the Financial and administrative powers of State President. xvi. To amend Section 117 of the Delhi Goods and Services Tax Act to substitute the word State Bench or Area Benches with the words State Benches. The said section provides for filing of appeal to High Courts by persons aggrieved by the orders passed by the State Benches constituted in this regard for dispute resolution. xvii. To amend Section 118 of the Delhi Goods and Services Tax Act to substitute the word National Bench or Regional Benches with the words Principal Bench. The said section provides for filing of appeal to the Supreme Court by persons aggrieved by the orders passed by the Principal Bench constituted in this regard for dispute resolution. xviii. To amend Section 119 of the Delhi Goods and Services Tax Act by substituting the words "National or Regional Benches" with "Principal Bench" and "State Bench or Area Benches" with "State Benches". xix. To amend section 122 of the Delhi Goods and Services Tax Act to provide for penal provisions applicable to electronic commerce operators (ECOs) in case of contravention of provisions relating to supplies of goods or services made through them by unregistered persons or composition taxpayers, by way of insertion of a new sub-section (1B) in the said section. xx. To amend sub-section (1) of Section 132 of the Delhi Goods and Services Tax Act so as to decriminalize offences specified in clauses (g), (j) and (k) of the said sub-section by omitting the said clauses from the said section. Further to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the offences under the said Act, except for the offences related to issuance of invoices without supply of goods or services or both. xxi. To amend first proviso to sub-section (1) of Section 138 of the Delhi Goods and Services Tax Act so as to exclude the persons involved in offences relating to issuance of invoices without supply of goods or services or both from the option of compounding of the offences under the said Act. Further to amend sub-section (2) of the said section to rationalise the amount for compounding of various offences by reducing the minimum as well as maximum amount for compounding. xxii. To insert a new section 158A in the Delhi Goods and Services Tax Act so as to provide for the manner and conditions for sharing of the information furnished by the registered person in the application for registration or in the return filed or in the statement of outward supplies furnished, or the details uploaded by him for generation of electronic invoice or E-way bill or any other details, as may be provided by rules, on the common portal with such other systems, as may be notified. xxiii. To amend Schedule-III of the Delhi Goods and Services Tax Act to give retrospective applicability to paragraphs 7 and 8 and the Explanation 2 to the said Schedule (as inserted vide section 31 of Act 1 of 2019) with effect from the 1st day of July, 2017. 4. The Bill seeks to achieve the above objectives. ATISHI MARLENA, Finance Minister Government of NCT of Delhi FINANCIAL MEMORANDUM The proposed Delhi Goods and Services Tax (Second Amendment) Bill, 2023 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of Delhi. ATISHI MARLENA, Finance Minister Government of NCT of Delhi MEMORANDUM REGARDING DELEGATED LEGISLATION The proposed Delhi Goods and Services Act (Second Amendment) Bill, 2023 does not make provision for the delegation of power in favour of any functionaries to make subordinate legislation. ATISHI MARLENA, Finance Minister Government of NCT of Delhi NOTES ON CLAUSES [For DGST (Second Amendment) Bill, 2023] 1. Clause 1 of the Bill provides for short title and commencement. 2. Clause 2 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-section (2A) in section 10 of the Delhi Goods and Services Tax Act so as to remove the restriction imposed on registered persons engaged in supplying goods through electronic commerce operators from opting to pay tax under the composition levy. 3. Clause 3 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Delhi Goods and Services Tax Act to align the said sub-section with the return filing system provided in the said Act. 4. Clause 4 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Delhi Goods and Services Tax Act so as to restrict availment of input tax credit in respect of certain transactions specified in clause (a) of paragraph 8 of Schedule III of the said Act, as may be provided by rules, by including the value of such transactions in the value of exempt supply. It also seeks to amend sub-section (5) so as to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013. 5. Clause 5 of the Bill seeks to substitute, with effect from the 1st day of July, 2017, section 23 of the Delhi Goods and Services Tax Act relating to persons not liable for registration so as to provide overriding effect to the said section over sub-section (1) of section 22 and section 24 of the said Act. 6. Clause 6 of the Bill seeks to amend section 30 to empower the relevant authority to prescribe the time limits, conditions and restrictions for revocation of cancellation of registration. 7. Clause 7 of the Bill seeks to insert a new sub-section (5) in section 37 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the details of outward supplies under sub-section (1) of the said section for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 8. Clause 8 of the Bill seeks to insert a new sub-section (11) in section 39 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the return for a tax period can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 9. Clause 9 of the Bill seeks to insert a new sub-section (2) in section 44 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the annual return under sub-section (1) of the said section for a financial year can be furnished by a registered person. It further seeks to empower the Government, on the recommendation of the Council, to extend by notification, the said time limit for a registered person or a class of registered persons, subject to certain conditions and restrictions. 10. Clause 10 of the Bill seeks to insert a new sub-section (15) in section 52 of the Delhi Goods and Services Tax Act so as to provide a time limit of three years upto which the statement under sub-section (4) of the said section for a month can be furnished by an electronic commerce operator. It further seeks to empower the Government, on the recommendation of the Council, to extend by notification, the said time limit for an operator or a class of operators, subject to certain conditions and restrictions. 11. Clause 11 of the Bill seeks to amend sub-section (6) of section 54 of the Delhi Goods and Services Tax Act by removing reference to the provisionally accepted input tax credit so as to align the same with the present scheme of availment of self-assessed input tax credit as per sub-section (1) of section 41 of the said Act. 12. Clause 12 of the Bill seeks to amend section 56 of the Delhi Goods and Services Tax Act so as to provide by rules the manner of computation of period of delay for calculation of interest on delayed refunds. 13. Clause 13 of the Bill seeks to amend section 62 of the Delhi Goods and Services Tax Act for the substitution of the words 'thirty days' to the word 'sixty days' to file returns. Further, to insert a proviso in section 62 to allow a further period of sixty days subject to payment of additional late fee. 14. Clause 14 of the Bill seeks to Section 109 of the Delhi Goods and Services Tax Act, subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. 15. Clause 15 of the Bill seeks to omit Section 110 of the Delhi Goods and Services Tax Act relating to the constitution of the Appellate Tribunal. 16. Clause 16 of the Bill seeks to omit Section 114 of the Delhi Goods and Services Tax Act relating to the Financial and administrative powers of State President. 17. Clause 17 of the Bill seeks to amend Section 117 of the Delhi Goods and Services Tax Act by substituting the words "State Bench or Area Benches", with the words "State Benches". 18. Clause 18 of the Bill seeks to amend Section 118 of the Delhi Goods and Services Tax Act by substituting the words "National Bench or Regional Benches" with "Principal Bench". 19. Clause 19 of the Bill seeks to amend Section 119 of the Delhi Goods and Services Tax Act by substituting the words "National or Regional Benches" with "Principal Bench" and "State Bench or Area Benches" with "State Benches". 20. Clause 20 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Delhi Goods and Services Tax Act so as to provide for penal provisions applicable to electronic commerce operators in case of contravention of provisions relating to supplies of goods or services made through them by unregistered persons or composition taxpayers. 21. Clause 21 of the Bill seeks to amend sub-section (1) of section 132 of the Delhi Goods and Services Tax Act so as to decriminalise offences specified in clauses (g), (j) and (k) of the said sub-section and to increase the monetary threshold from one hundred lakh rupees to two hundred lakh rupees for launching prosecution for the offences under the said Act, except for the offences related to issuance of invoices without supply of goods or services or both. 22. Clause 22 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Delhi Goods and Services Tax Act so as to exclude the persons involved in offences relating to issuance of invoices without supply of goods or services or both from the option of compounding of the offences under the said Act. It further seeks to amend sub-section (2) so as to rationalise the amount for compounding of various offences by reducing the minimum as well as maximum amount for compounding. 23. Clause 23 of the Bill seeks to insert a new section 158A in the Delhi Goods and Services Tax Act so as to provide for the manner and conditions for sharing of the information furnished by the registered person in his application for registration or in his return filed or in his statement of outward supplies, or the details uploaded by him for generation of electronic invoice or E-way bill or any other details, as may be provided by rules, on the common portal with such other systems, as may be notified. 24. Clause 24 of the Bill seeks to amend Schedule-III of the Delhi Goods and Services Tax Act to give retrospective applicability to paragraphs 7 and 8 and the Explanation 2 to the said Schedule (as inserted vide section 31 of Act 1 of 2019) with effect from the 1st day of July, 2017. ATISHI MARLENA, Finance Minister Government of NCT of Delhi RAJ KUMAR, Secy.