Delhi Bare Acts 2017

The DELHI GOODS AND SERVICES TAX ACT, 2017

State: Delhi

Year: 2017

Section1 - (1) This Act may be called the Delhi Goods and Services Tax Act, Section2 - Chapter2 - . CHAPTER II Chapter1 - ADMINISTRATION Section4 - Section5 - Section6 - Chapter3 - . CHAPTER III Section8 - The tax liability on a composite or a mixed supply shall be determined in the following Section9 - (1) Subject to the provisions of sub-section Section10 - Section11 - Chapter4 - . CHAPTER IV Section13 - (1) The liability to pay tax on services shall arise at the time of supply, as determined in Section14 - Notwithstanding anything contained in section 12 or section 13, the time of supply, where Section15 - (1) The value of a supply of goods or services or both shall be the transaction value, Chapter5 - INPUT TAX CREDIT Section16 - (1) Every registered person shall, subject to such conditions and restrictions as may be Section17 - (1) Where the goods or services or both are used by the registered person partly for the Section130 - Section18 - (1) Subject to such conditions and restrictions as may be prescribed- Section19 - (1) The principal shall, subject to such conditions and restrictions as may be prescribed, Section20 - (1) The Input Service Distributor shall distribute the credit of State tax as State tax or Section21 - Section23 - Section24 - Section25 - Section26 - (1) The grant of registration or the Unique Identity Number under the Central Goods and Section27 - (1) The certificate of registration issued to a casual taxable person or a non-resident Section28 - (1) Every registered person and a person to whom a Unique Identity Number has been Section29 - (1) The proper officer may, either on his own motion or on an application filed by the Section30 - (1) Subject to such conditions as may be prescribed, any registered person, whose Section31 - (1) A registered person supplying taxable goods shall, before or at the time of,-- Section32 - Section33 - Section34 - Chapter8 - . CHAPTER VIII .....

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