{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"16","heading":null,"text":"(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation .- For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or dia Eligibility and conditions for taking input tax credit. otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. 43 of 1961. (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.","html":"

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation .- For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or dia Eligibility and conditions for taking input tax credit. otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. 43 of 1961. (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

","words":559,"text_source":"ocr"},"classification":[],"instruments":[{"key":"c8570dd3","kind":"notification","title":"Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.(Notification No. 15/2021-State Tax (Rate))","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-central-tax-rate-dated-28-06-c8570dd3/"},{"key":"76a4ed2b","kind":"notification","title":"Notification No. 06/2021- State Tax(Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2021-state-tax-rate-76a4ed2b/"},{"key":"3c633653","kind":"notification","title":"Notification No. 10/2022-State Tax (Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-10-2022-state-tax-rate-3c633653/"},{"key":"500e403e","kind":"notification","title":"Notification No. 02/2022-State Tax (Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-02-2022-state-tax-rate-500e403e/"},{"key":"5d3f6891","kind":"notification","title":"Notification No. 22/2021-State Tax(Rate)","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-22-2021-state-tax-rate-5d3f6891/"},{"key":"b38ecc2a","kind":"notification","title":"Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.(Notification No. 22/2021-State Tax (Rate))","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-supersede-notification-15-2021-ct-r-dated-18-11-2021-and-b38ecc2a/"},{"key":"39503eda","kind":"notification","title":"Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. (Notification No. 06/2021-State Tax (Rate))","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-central-tax-rate-so-as-to-39503eda/"},{"key":"ef40a161","kind":"notification","title":"State Tax(Rate)-02/2021","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/state-tax-rate-02-2021-ef40a161/"},{"key":"e3d2d279","kind":"notification","title":"Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. (Notification No. 04/2021-State Tax (Rate)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-central-tax-rate-so-as-to-e3d2d279/"},{"key":"a1dde35d","kind":"notification","title":"Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. (Notification No. 02/2021-State Tax (Rate))","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-central-tax-rate-so-as-to-a1dde35d/"},{"key":"56d4cbd8","kind":"notification","title":"State Tax(Rate)-04/2021","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/state-tax-rate-04-2021-56d4cbd8/"},{"key":"000a3503","kind":"notification","title":"To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITC","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-amend-notification-no-11-2017-state-tax-rate-so-as-to-extend-the-000a3503/"},{"key":"34397831","kind":"notification","title":"Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-02-2019-state-tax-rate-so-as-to-provide-34397831/"},{"key":"5b11d970","kind":"notification","title":"Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-state-tax-rate-so-as-to-notify-5b11d970/"},{"key":"7cbcacee","kind":"notification","title":"Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-state-tax-rate-so-as-to-notify-7cbcacee/"},{"key":"816c0562","kind":"notification","title":"Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-state-tax-rate-so-as-to-notify-816c0562/"},{"key":"a88a7cca","kind":"notification","title":"To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12/ 8 with ITC","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-amend-notification-no-11-2017-state-tax-rate-so-as-to-extend-the-a88a7cca/"},{"key":"ba6de835","kind":"notification","title":"Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-02-2019-state-tax-rate-so-as-to-provide-ba6de835/"},{"key":"ed60fd0f","kind":"notification","title":"amendments in the notification no 11/2017 - state tax (rate)","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendments-in-the-notification-no-11-2017-state-tax-rate-ed60fd0f/"},{"key":"eded577d","kind":"notification","title":"Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-02-2019-state-tax-rate-so-as-to-provide-eded577d/"},{"key":"f3acc8ca","kind":"notification","title":"Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify DGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-state-tax-rate-so-as-to-notify-f3acc8ca/"},{"key":"e121828e","kind":"notification","title":"Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5 for standalone restaurants and @9 for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5 and to substitute “Services provided” in item (vi) against Sl No. 3 in table.","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-ct-r-so-as-to-specify-rate-2-5-e121828e/"},{"key":"b462925e","kind":"notification","title":"To notify the rates for supply of services under DGST Act and value of construction services and lottery Section 9 (1), 11(1),15(5), 16(1)","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-notify-the-rates-for-supply-of-services-under-dgst-act-and-value-of-b462925e/"},{"key":"295e5682","kind":"notification","title":"Seeks to amend notification No. 11/2017-CT(R) to reduce DGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge DGST @ 6","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-amend-notification-no-11-2017-ct-r-to-reduce-dgst-rate-on-295e5682/"},{"key":"f81150b1","kind":"notification","title":"Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017(Notification no 19/2022-State tax)","year":2023,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-amendments-second-amendment-2022-to-the-cgst-rules-2017-f81150b1/"},{"key":"a8270686","kind":"notification","title":"Notification No. 14/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-14-2022-state-tax-a8270686/"},{"key":"c3b3c324","kind":"notification","title":"Notification No. 82/2020-State Tax","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-82-2020-state-tax-c3b3c324/"},{"key":"728fc3c7","kind":"order","title":"Clarification in respect of good sent taken out of India on exhibition or consignment basis for export promotion","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/clarification-in-respect-of-good-sent-taken-out-of-india-on-exhibition-728fc3c7/"},{"key":"f7c38944","kind":"notification","title":"Notification No. 79/2020-State Tax","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-79-2020-state-tax-f7c38944/"},{"key":"3006597b","kind":"notification","title":"Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. (Notification No. 94/2020-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-the-fourteenth-amendment-2020-to-the-cgst-rules-2017-3006597b/"},{"key":"fecd3041","kind":"notification","title":"Notification No-56/2019- State Tax","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-56-2019-state-tax-fecd3041/"},{"key":"c4bd30ac","kind":"notification","title":"Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017(Notification No. 82/2020-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-the-thirteenth-amendment-2020-to-the-cgst-rules-2017-c4bd30ac/"},{"key":"b8e00103","kind":"notification","title":"Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.(Notification No. 79/2020-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-the-twelfth-amendment-2020-to-the-cgst-rules-2017-b8e00103/"},{"key":"d426e6ae","kind":"notification","title":"Notification No. 56/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-56-2019-state-tax-d426e6ae/"},{"key":"65371ad6","kind":"notification","title":"Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. Primarily related to Simplification of the Annual Return / Reconciliation Statement (Notification No. 56/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-carry-out-seventh-amendment-2019-in-the-cgst-rules-2017-65371ad6/"},{"key":"959563f6","kind":"notification","title":"Fourteenth amendment to the DGST Rules, 2017 .","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/fourteenth-amendment-to-the-dgst-rules-2017-959563f6/"},{"key":"c0563cfa","kind":"notification","title":"Delhi Goods and Services Tax (Fifth Amendment) Rules, 2018","year":2019,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/delhi-goods-and-services-tax-fifth-amendment-rules-2018-c0563cfa/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/16/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}