Lieutenant Governor VK Saxena has approved the Delhi Goods and Services Tax (Second Amendment) Bill, 2023, which will ensure uniformity between the central and state legislations on provisions of the GST. It was introduced for consideration with prior recommendations of the L-G as required under Section 22 of the Government of National Capital Territory of Delhi Act, 1991. The GST Council in its 47th, 48th and 49th meetings recommended various amendments in provisions of the Central Goods and Services Tax (CGST) Act, 2017. Through the Finance Act, 2023, the Central Government amended the CGST Act, 2017. The amendments in the DGST Act, 2017, are in sync with the Finance Act, 2023, notified in the Gazette of India on March 31, 2023.

Source: Indian Express January 11, 2024 05:02 UTC