DGST Amendment Acts I-V plus 2024 series - Delta Commentary

Section-by-section amendments + operative impact across all DGST Amendment Acts (2017-2024)

DGST Amendment Acts (I to V + 2024 series) | First Edition | May 2026

[Delhi Legislative Assembly amendments to DGST Act 2017 — typically tracking CGST FA amendments with 6-12 month lag; substantive amendments span FY 2017-18 through FY 2024-25]

BLOCK 1 — AMENDMENT ACT TIMELINE AT A GLANCE

DGST Amendment Acts — Timeline and Tracking

BLOCK 2 — PARALLEL TO CGST AMENDMENT FRAMEWORK

BLOCK 3 — SECTION-BY-SECTION DELTA COMMENTARY ON EACH AMENDMENT

1. DGST Amendment Act I (2017) — Initial Technical Corrections

First operative amendment immediately post-enactment of DGST Act 2017. Addressed minor technical corrections, definitional clarifications, and operational adjustments required during the appointed-day phase. Substantive impact limited.

Operative date typically early 2017-18 — coincident with appointed day rollout. Practitioner relevance: minimal long-tail impact; mostly spent.

2. DGST Amendment Act II (2018) — Tracking CGST Amendment Act 2018

Delhi Legislative Assembly enacted Amendment Act II tracking CGST (Amendment) Act 2018 (Act 31 of 2018) and IGST (Amendment) Act 2018 (Act 32 of 2018). Substantive amendments effective ~01.02.2019 per Delhi gazette notification.

Key substantive amendments via DGST Amendment Act II (2018)

• s. 9(4) DGST — Substituted RCM scope (narrower) — RCM applies only to notified class of registered persons for notified categories of goods/services from unregistered suppliers. Parallel to CGST s. 9(4) substitution.
• s. 8 DGST Explanation 1(iii) — Omission of 'being a business vertical' — distinct-person framework simplified.
• s. 17 DGST — ITC eligibility amendments parallel to CGST.
• s. 20 DGST — Cross-empowerment framework adjustments.
• s. 25 DGST — Registration amendments.
• s. 35 DGST — Accounts and records amendments.
• s. 49 DGST — Payment of tax amendments parallel to CGST FA 2018.
• s. 79 DGST — Recovery amendments.
• s. 122 DGST — Penalty amendments.
• s. 142 DGST — Transitional provisions amendments.

Operative impact of Amendment Act II (2018)

Substituted s. 9(4) is the most operationally consequential — relief from original sweeping RCM scope that was operationally unworkable. Real-estate promoters subsequently brought under substituted scope via Notification 7/2019-CT(R) + parallel Delhi notification effective 29.03.2019.

Business-vertical omission in Explanation 1 to s. 8 — distinct-person framework simplified; any cross-PoB within same Delhi territory now distinct person.

3. DGST Amendment Act III (2020) — Substantial 2020 Amendments per Delhi Gazette 14.09.2020 (No. 134)

Most substantively important DGST amendment to date. Multiple substantive changes tracking FA 2020 + various operational adjustments. Operative per Delhi gazette dated 14 September 2020 (No. 134) of Gazette of Government of NCT of Delhi.

Section-by-section amendments via DGST Amendment Act III (2020)

• s. 2(114) DGST — UT list update: clauses (c) and (d) substituted to reflect (c) 'Dadra and Nagar Haveli and Daman and Diu' (merged UT post 26.01.2020); (d) 'Ladakh' (UT post 31.10.2019). Tracking J&K Reorganisation Act + DNH and DD Merger Act.
• s. 10(2)(b)/(c)/(d) — Composition scheme amendments — words 'or services' inserted after 'any goods'. Permits composition for service suppliers within thresholds.
• s. 16(4) — Words 'invoice relating to' omitted. ITC time-limit framework clarification.
• s. 29(1)(c) — Substituted clause for cancellation of registration triggered by transition out of liability under s. 22 / s. 24 OR voluntary registration intent under s. 25(3).
• s. 30(1) Proviso — Substituted proviso for revocation extension — Additional Commissioner / Joint Commissioner may extend up to 30 days; Commissioner may further extend by another 30 days beyond clause (a) period. Total revocation extension up to 60 days beyond original window.
• s. 31(2) Proviso — Substituted proviso enabling Government on Council recommendation to (a) specify services categories for which tax invoice may be issued within prescribed time/manner; (b) specify services categories where document other than tax invoice deemed tax invoice OR tax invoice may not be issued.
• s. 51(3) — Substituted sub-section: TDS certificate to be issued in such form and manner as may be prescribed. Sub-section (4) omitted (eliminating earlier prescribed certificate framework).
• s. 122(1A) — INSERTED — Person retaining benefit of transaction under clauses (i)/(ii)/(vii)/(ix) of sub-s. (1) at whose instance transaction made, liable for penalty equal to amount of tax evaded or input tax credit availed of or passed on. Major anti-evasion provision.
• s. 132(1) amendments — (i) Words 'whoever commits any of the following offences' substituted with 'whoever commits OR causes to commit and retains benefit arising out of any of the following offences'. (ii) Clause (c) substituted: uses ITC using invoice / bill specified in clause (b) OR fraudulently avails ITC without any invoice / bill. (iii) Sub-clause (e) — omission of 'fraudulently avails ITC benefit'.
• s. 140 — Transitional credit amendments with retrospective effect from 01.07.2017. Tracking CGST FA 2020 amendments.

Operative impact of Amendment Act III (2020)

DGST Amendment Act III is the most substantive Delhi amendment. Key operational implications:

• UT list update — Delhi taxpayers supplying to Ladakh / DNHDD must apply updated UT framework.
• Composition scheme extension to services — small service providers in Delhi can opt for composition.
• s. 16(4) ITC time-limit clarification — operational ITC eligibility simplification.
• Revocation extension framework under s. 30(1) — additional 60-day window for revocation in genuine hardship cases.
• Invoice flexibility under s. 31(2) — Government / Council can prescribe alternative documentation.
• TDS certificate framework simplification — Form GSTR-7A continues but eliminates s. 51(4) earlier framework.
• s. 122(1A) penalty on beneficiary — major anti-evasion provision; Delhi penalty regime expanded.
• s. 132 offences clarifications — extension to 'causes to commit and retains benefit' broadens prosecution scope.
• Retrospective transitional credit amendments under s. 140 — Filco Trade Article 142 framework relevant for legacy disputes.

4. DGST Amendment Act IV (2021/22) — Tracking CGST FA 2021

Delhi Legislative Assembly tracked Finance Act 2021 (Act 13 of 2021) amendments. Key amendments:

• s. 16 DGST — Zero-rated supply amendments (parallel to CGST FA 2021 s. 123) — effective from notified date; pre-amendment framework continues till notification.
• s. 25 DGST — Aadhaar authentication framework for registration — biometric verification + Aadhaar requirement for registration.
• s. 35(5) — Omission of CA/CMA audit certification requirement under earlier framework. Replaced with self-certified annual return.
• s. 44 DGST — Annual return + reconciliation framework amendments.
• s. 50 DGST — Interest on delayed payment — net cash liability framework retrospective from 01.07.2017.
• Various technical and procedural amendments tracking FA 2021.

Operative impact — major procedural relief for taxpayers (audit certification removed; net cash liability interest); Aadhaar authentication for registration as new compliance requirement.

5. DGST Amendment Act V (2023) — Tracking CGST FA 2023

Delhi Legislative Assembly tracked Finance Act 2023 (Act 8 of 2023) amendments. Key amendments:

• s. 2(16) — Non-taxable online recipient definition substantially broadened — any unregistered recipient (regardless of business / personal purpose).
• s. 2(17) — OIDAR definition expanded — 'essentially automated' qualifier removed; broader scope of digital services covered.
• Online gaming 28% framework — parallel notifications operative from 01.10.2023.
• s. 109 + s. 110 — GST Appellate Tribunal (GSTAT) framework amendments — President + Members qualifications + composition.
• s. 17(5)(fa) — INSERTED — Blocked ITC for CSR expenditure under s. 135 Companies Act.
• s. 30 — Revocation framework further refinements.
• Various technical amendments.

Operative impact — broader OIDAR coverage affects Delhi-based foreign supplier RCM landscape; online gaming framework critical for Delhi-based platforms; GSTAT framework progress.

6. DGST Amendment Act 2024 (Act 1 of 2024) + 2nd Amendment Act 2024 + 3rd Amendment Bill 2024

2024 amendment series tracks CGST FA 2023 + FA 2024 + GST Council 53rd Meeting recommendations. Key amendments:

• s. 11A DGST — Likely INSERTED — Regularisation power; permits non-levy or short-levy of tax due to common practice / interpretation. Major operational relief mechanism.
• s. 16(4) ITC time-limit relaxation — Extended ITC claim window for FY 2017-18 to FY 2020-21 — practitioner relief for legacy ITC claims.
• s. 17(5)(fa) — CSR ITC clarifications (post Amendment Act V).
• s. 30 — Further revocation framework refinements.
• s. 50 — Interest framework refinements.
• s. 122 — Penalty amendments.
• s. 132 — Offences amendments.
• Various technical amendments tracking 53rd Council Meeting decisions.
• TCS rate reduction (from 1% to 0.5%) per Notification 15/2024-CT + parallel Delhi notification.

Operative impact — substantial relief mechanisms including s. 11A regularisation + s. 16(4) ITC time-limit relaxation. Delhi taxpayers can leverage these for legacy disputes.

7. Judicial Evolution — Key Authorities Applicable to DGST Amendments

Union of India v Mohit Minerals Pvt Ltd — (2022) 10 SCC 700 [Supreme Court — 3-Judge Bench (Constitution Bench questions)]

Brief Facts: Importers of coal on CIF basis were held liable under Notification Nos. 8/2017-Integrated Tax (Rate) and 10/2017-Integrated Tax (Rate) to pay IGST on ocean freight component under reverse charge under s. 5(3)/(4) of the IGST Act. Importers challenged the levy as ultra vires the charging section and contended that IGST had already been paid on CIF value (which included freight) at the time of import under s. 3(7) of the Customs Tariff Act.

Issue: Whether IGST could be levied separately on the ocean freight component of CIF imports when the entire CIF value (inclusive of freight) had suffered IGST under s. 3(7) of the Customs Tariff Act; and whether GST Council recommendations are binding on the Union and States.

HELD: Levy struck down. The Court held that the impugned notification offended the principle of 'composite supply' under s. 8 of the CGST Act because ocean freight in CIF imports is part of the composite supply of imported goods and cannot be artificially severed. Further, the GST Council's recommendations are recommendatory, not binding, on the Union and States — both Parliament and State legislatures have simultaneous legislative power under Article 246A.

"The recommendations of the GST Council are not binding on the Union and the States. The recommendations only have a persuasive value. To regard them as binding would disrupt fiscal federalism, where both the Union and the States are conferred equal power to legislate on GST."

Relevance: Foundational authority on the IGST charging section, the limits of reverse-charge notifications under s. 5(3)/(4), and the constitutional architecture of the GST Council. Repeatedly cited in RCM, place-of-supply, and composite-supply disputes.

Union of India v VKC Footsteps India Pvt Ltd — (2022) 2 SCC 603 [Supreme Court — 2-Judge Bench]

Brief Facts: Manufacturer-exporters with inverted duty structure (input GST > output GST) sought refund of accumulated input tax credit under s. 54(3) read with Rule 89(5) of the CGST Rules. Rule 89(5) permitted refund of unutilised ITC only on 'inputs' (goods), excluding 'input services'. Gujarat HC struck down the exclusion; Madras HC upheld it. SC heard the conflict.

Issue: Whether Rule 89(5) of the CGST Rules — by restricting inverted-duty refund to inputs (goods) and excluding input services — is ultra vires s. 54(3) of the CGST Act.

HELD: Rule 89(5) upheld. The Court held that s. 54(3) is enabling, not mandatory, and the legislative policy choice to confine inverted-duty refund to inputs (goods) is constitutionally permissible. The refund of unutilised ITC is not a constitutional right; it is a statutory concession that the legislature can shape and limit. The Court urged the GST Council to revisit the formula but did not strike down the rule.

"Refund of unutilised ITC is a statutory entitlement, not a constitutional right. The legislature in its wisdom may choose to grant the entitlement with such conditions and limitations as it thinks fit. We cannot rewrite the formula by judicial fiat."

Relevance: Definitive authority on inverted-duty refund mechanics, the policy/discretion distinction in refund jurisprudence, and the standard of review for delegated legislation under GST.

Chief Commissioner of Central Goods and Service Tax v Safari Retreats Pvt Ltd — (2024) SCC OnLine SC 2966 [Supreme Court — 2-Judge Bench]

Brief Facts: Safari Retreats constructed a shopping mall and leased it out — output supply was taxable rental. It sought ITC on construction goods/services (cement, steel, works contract). Revenue invoked s. 17(5)(d) of the CGST Act to deny ITC on inputs/input services used in construction of immovable property other than plant or machinery 'on his own account'. Orissa HC read down s. 17(5)(d) for leasing-out cases; SC heard the appeal.

Issue: Whether s. 17(5)(d) bars ITC on construction inputs/services where the immovable property constructed is itself used to make taxable outward supplies (here, rental); and what is the scope of the 'plant or machinery' exclusion.

HELD: ITC permitted in a 'functionality test' framework. The Court held that whether a building qualifies as 'plant' within the 'plant or machinery' exclusion is a fact-specific functional inquiry — if the building itself is the means by which the registered person makes outward taxable supplies (e.g., a hotel, a mall, a warehouse), it can qualify as plant and ITC on its construction is admissible. Matter remitted for application of functionality test.

"Whether a particular building qualifies as a plant within the meaning of the expression 'plant or machinery' is a question of fact that has to be determined keeping in mind the business of the registered person and the role that building plays in that business."

Relevance: Critical reset on ITC architecture for real-estate / leasing / hospitality. Important for IGST place-of-supply (immovable property) disputes where ITC architecture interacts with location-of-supply rules under s. 12(3) of the IGST Act.

Union of India v Bharti Airtel Ltd — (2022) 4 SCC 328 [Supreme Court — 2-Judge Bench]

Brief Facts: Bharti Airtel claimed it had under-reported ITC in GSTR-3B for July-Sept 2017 (the early GST months when GSTR-2A was not operational) and sought rectification of GSTR-3B for those months to correct the under-claim. Delhi HC permitted rectification; Revenue appealed to SC.

Issue: Whether GSTR-3B for past periods can be rectified to correct an under-claim of ITC where the registered person's books would support the correction but GSTN does not allow retrospective edit.

HELD: Rectification not permitted. The Court held that the GST return-filing regime is self-assessed; the registered person is duty-bound to verify entitlements at the time of filing and cannot, after the fact, claim that GSTR-2A was not available. ITC is a statutory entitlement that must be claimed within the period prescribed under s. 16(4) and not through retrospective rectification.

"GST is a self-assessment regime. The registered person bears the burden of correctly computing and reporting tax liability at the time of filing the return. The unavailability of GSTR-2A does not absolve the assessee of this duty."

Relevance: Substance-over-form authority on self-assessment, the finality of GSTR-3B, and limits on retrospective rectification — critical for place-of-supply disputes where mis-classification may be alleged years later.

Union of India v Filco Trade Centre Pvt Ltd — (2022) SCC OnLine SC 1156 [Supreme Court — 2-Judge Bench]

Brief Facts: Multiple High Courts had directed nationwide reopening of the GSTN portal for filing/revising TRAN-1 / TRAN-2 by taxpayers who had missed the original window. SC consolidated the appeals and considered whether Article 142 could be invoked to grant procedural relief beyond the statutory transitional-credit window under s. 140 of the CGST Act.

Issue: Whether a vested transitional CENVAT/ITC credit can be defeated by procedural deadlines, and whether the SC can direct a nationwide one-time portal reopening under Article 142.

HELD: Portal reopened nationwide for a 2-month window (1 Oct to 30 Nov 2022, later extended). The Court held that transitional credit is a vested right that cannot be defeated by mere procedural lapses, and Article 142 may be invoked to do complete justice where the procedural architecture has failed thousands of taxpayers.

"Article 142 confers a plenary power on this Court to do complete justice. Where a procedural failure of the administrative architecture has caused widespread denial of substantive rights, this Court can direct a one-time corrective dispensation."

Relevance: Authority for the vested-right doctrine in transitional credit; for the use of Article 142 to correct portal/architecture failures; and as the procedural template for any future SC-supervised GSTN remedial scheme.

Commissioner of Income Tax v Vatika Township Pvt Ltd — (2015) 1 SCC 1 [Supreme Court — 5-Judge Constitution Bench]

Brief Facts: The Income-tax Act's surcharge provisions had been amended mid-year. Question was whether the amendment applied retrospectively to assessment years already commenced. Constitution Bench was constituted to settle conflicting two-Judge Bench rulings on the presumption of prospectivity for fiscal statutes.

Issue: Whether a fiscal statute that imposes or enhances a burden operates prospectively unless expressly or by necessary implication retrospective; and what is the standard of clarity required for retrospective imposition.

HELD: Strong presumption of prospectivity for any provision that imposes or enhances a burden. Retrospective imposition requires either an express statutory direction or a necessary implication so unmistakable that no reasonable construction can avoid it. Beneficial provisions may be construed retrospectively; burden-imposing provisions cannot.

"If a legislation confers a benefit on some persons but without inflicting a corresponding detriment on another, it could be construed to be retrospective. The same is not true of a provision imposing a tax or otherwise creating a fresh burden — there, the presumption of prospectivity is at its strongest."

Relevance: Constitutional anchor for prospective operation of GST amendments. Decisive in every dispute over the effective date of a notification, amendment, or rule change under IGST.

Mafatlal Industries Ltd v Union of India — (1997) 5 SCC 536 [Supreme Court — 9-Judge Constitution Bench]

Brief Facts: Multiple manufacturers had paid central excise duty under protest, succeeded in challenges, and sought refund. The question arose whether the doctrine of unjust enrichment applies to indirect-tax refunds, whether refund can be denied if the burden has been passed on, and whether common-law refund claims survive the statutory refund regime.

Issue: Constitutional and doctrinal scope of refund of indirect taxes — whether unjust enrichment bars refund where burden has been passed on; whether the statutory refund mechanism is exclusive.

HELD: Constitution Bench held (i) the statutory refund mechanism under the Central Excise Act is exclusive — common-law refund claims are excluded; (ii) the doctrine of unjust enrichment applies — refund will not be granted where the assessee has passed on the burden to the ultimate consumer; (iii) the burden of proof on incidence-passing is on the claimant.

"Where the duty has been passed on to the buyer, the manufacturer is not entitled to refund. To do otherwise would be to enrich the manufacturer at the expense of the consumer — a course no principle of justice can support."

Relevance: Foundational unjust-enrichment authority that animates s. 54(8)(e) and the Consumer Welfare Fund mechanism. Decisive in every IGST refund claim including zero-rated/inverted-duty/excess-balance refunds.

8. Operative Notifications Supporting DGST Amendments

DGST Amendment Act II (2018) — Delhi gazette notification dated Effective ~01.02.2019 — Tracking CGST Amendment Act 2018

Substituted s. 9(4); business-vertical omission; various technical amendments.

DGST Amendment Act III (2020) — Delhi gazette 14.09.2020 (No. 134) dated Per Delhi gazette — Substantial 2020 amendments tracking FA 2020

UT list update; composition extension; s. 16(4) clarification; s. 30 revocation extension; s. 31 invoice flexibility; s. 51 TDS framework; s. 122(1A) anti-evasion; s. 132 offences expansion; s. 140 retrospective transitional credit. Most substantive DGST amendment to date.

DGST Amendment Act IV (2021/22) dated Per Delhi gazette — Tracking CGST FA 2021

s. 16 zero-rated; Aadhaar authentication; audit certification removal; net cash liability interest.

DGST Amendment Act V (2023) dated Per Delhi gazette — Tracking CGST FA 2023

OIDAR scope expansion; online gaming 28%; GSTAT framework; CSR ITC blocked.

DGST Amendment Act 2024 (Act 1 of 2024) + 2nd Amendment Act 2024 + 3rd Amendment Bill 2024 dated Per Delhi gazette — Tracking CGST FA 2024 + Council 53rd Meeting

s. 11A regularisation; s. 16(4) ITC time-limit relaxation for legacy; TCS rate reduction; various.

Notification 7/2019-Central Tax (Rate) + parallel Delhi notification dated 29.03.2019 — Real-estate RCM under substituted s. 9(4)

Operative for Delhi real-estate promoters; cement + capital goods + 80% input threshold framework.

Notification 15/2024-Central Tax + parallel Delhi notification dated 10.07.2024 — TCS rate reduction from 1% to 0.5%

Major change for Delhi e-commerce operators effective 10.07.2024.

Circular 162/18/2021-GST dated 25.09.2021 — Operational framework for s. 19 IGST / s. 77 CGST / parallel DGST

Applies to DGST mis-classification refund framework.

GST Council 53rd Meeting (22.06.2024) recommendations dated 22.06.2024 — Pre-condition for 2024 amendments

Recommended s. 11A regularisation + s. 16(4) ITC relaxation + various other amendments operationalised via FA 2024 + DGST 2024 amendments.

9. Worked Examples — Cross-Amendment Scenarios

10. Practitioner Planning

• Maintain master DGST Amendment Act log with operative dates per Delhi gazette + CGST FA tracking.
• For pre-CGST-amendment / post-DGST-amendment cross-over periods, document precise effective dates separately.
• For DGST Amendment Act III (2020) substantive amendments (s. 122(1A), s. 132, etc.), apply Delhi gazette 14.09.2020 as anchor.
• For DGST Amendment Act V (2023) OIDAR broadening, audit Delhi client OIDAR exposure.
• For 2024 amendments — s. 11A regularisation, s. 16(4) ITC relaxation — leverage for legacy disputes.
• For TCS rate reduction (post 10.07.2024), update e-commerce operator client TCS framework.
• For real-estate clients in Delhi, apply Notification 7/2019 + DGST parallel for substituted s. 9(4) RCM.
• For service composition post-Amendment Act III, audit Delhi small service provider eligibility.
• For Aadhaar authentication framework (Amendment Act IV), ensure compliance with biometric verification.
• For audit certification removal (Amendment Act IV), update annual return framework.
• For net cash liability interest (Amendment Act IV retrospective from 01.07.2017), document interest computation framework.
• For online gaming 28% framework (Amendment Act V effective 01.10.2023), Delhi platforms must comply.
• For GSTAT framework (Amendment Act V), monitor GSTAT constitution progress.
• For CSR ITC blocked (Amendment Act V), update ITC eligibility framework for Delhi CSR-spending companies.
• Coordinate with Delhi Department of Trade & Taxes for state-specific compliance updates.
• For litigation, exhibit precise DGST Amendment Act effective date per Delhi gazette.

11. Litigation Defence — Amendment-Specific Considerations

• Vatika Township prospectivity — for DGST Amendment Acts, pre-effective period under pre-amendment framework.
• DGST Amendment Act effective date defence — Delhi gazette date controls; not CGST FA effective date.
• Mohit Minerals defence — Council recommendations persuasive not binding (applies to all DGST amendments).
• Bharti Airtel self-assessment finality.
• VKC Footsteps refund framework.
• Safari Retreats functionality test.
• Filco Trade Article 142 backstop for transitional credit amendments.
• Mafatlal unjust enrichment.
• AIFTP constitutional anchor.
• Maneka Gandhi audi alteram partem.
• Skill Lotto legislative latitude.
• Hierarchy-of-instruments defence.
• s. 11A regularisation defence for industry-wide non-levy disputes.
• s. 16(4) ITC time-limit relaxation defence for FY 2017-18 to FY 2020-21 legacy claims.
• TCS rate reduction defence — 0.5% rate operative from 10.07.2024.
• s. 122(1A) third-party beneficiary defence — applies post-14.09.2020 only (Amendment Act III).
• OIDAR broadening prospectivity — applies post-FA 2023 effective date.
• Online gaming 28% prospectivity — applies post-01.10.2023.
• GSTAT framework — monitor constitution progress for forum availability.

12. Procedural Map — Cross-Amendment Compliance

Step 1. Maintain master DGST Amendment Act log

Delhi gazette dates + CGST FA tracking.

Step 2. For Amendment Act III (2020) substantive matters, apply 14.09.2020 effective date

s. 122(1A), s. 132, s. 30, s. 31, s. 51, s. 140, etc.

Step 3. For composition scheme service extension (Amendment Act III), check eligibility

s. 10(2A) parallel framework.

Step 4. For Aadhaar authentication (Amendment Act IV), ensure biometric verification

s. 25 framework.

Step 5. For audit certification removal (Amendment Act IV), update annual return framework

s. 35(5) + s. 44 framework.

Step 6. For OIDAR broadening (Amendment Act V), audit Delhi client cross-border exposure

s. 2(16) + s. 2(17) framework.

Step 7. For online gaming (Amendment Act V), apply 28% framework post 01.10.2023

Specific compliance.

Step 8. For CSR ITC blocked (Amendment Act V), apply s. 17(5)(fa) framework

ITC eligibility.

Step 9. For 2024 amendments — s. 11A regularisation, s. 16(4) ITC relaxation, TCS reduction

Leverage relief mechanisms.

Step 10. For real-estate RCM (substituted s. 9(4)), apply Notification 7/2019 framework

29.03.2019 onwards.

Step 11. For cross-over disputes, document precise CGST + DGST effective dates

Vatika Township prospectivity.

Step 12. For Filco Trade transitional disputes (s. 140 retrospective amendments), Article 142 backstop

Equitable relief.

Step 13. For litigation, exhibit Delhi gazette anchor for DGST amendment effective date

Audit defence.

Step 14. For Council-recommendation-based amendments, invoke Mohit Minerals persuasive doctrine

Defence framework.

Step 15. Periodic review of Delhi Legislative Assembly + Delhi gazette + GST Council recommendations

Ongoing compliance.

CROSS-REFERENCES

• DGST Act 2017 (Act 3 of 2017) — Principal Act amended.
• DGST Amendment Act I (2017) — Initial technical corrections.
• DGST Amendment Act II (2018) — Tracking CGST Amendment Act 2018 (Act 31 of 2018).
• DGST Amendment Act III (2020) — Delhi gazette 14.09.2020 (No. 134) — most substantive.
• DGST Amendment Act IV (2021/22) — Tracking CGST FA 2021.
• DGST Amendment Act V (2023) — Tracking CGST FA 2023.
• DGST Amendment Act 2024 (Act 1 of 2024) — Tracking FA 2023 + FA 2024.
• DGST 2nd Amendment Act 2024 (Delhi gazette) — Tracking Council 53rd Meeting.
• DGST 3rd Amendment Bill 2024 — Pending Legislative Assembly passage.
• CGST Act 2017 — Parallel framework being tracked.
• CGST (Amendment) Act 2018 (Act 31 of 2018) — Substituted s. 9(4); other.
• IGST (Amendment) Act 2018 (Act 32 of 2018) — Companion.
• Finance Act 2020 (Act 12 of 2020) — Source for Amendment Act III.
• Finance Act 2021 (Act 13 of 2021) — Source for Amendment Act IV.
• Finance Act 2023 (Act 8 of 2023) — Source for Amendment Act V.
• Finance Act 2024 — Source for 2024 amendments.
• GST Council recommendations — Pre-condition.
• GST Council 53rd Meeting (22.06.2024) — Source for 2024 amendments.
• Notification 7/2019-Central Tax (Rate) + parallel Delhi notification — Real-estate RCM.
• Notification 15/2024-Central Tax + parallel Delhi notification — TCS reduction.
• Circular 162/18/2021-GST — Operational framework for s. 19 / s. 77 / parallel DGST.
• Constitution Article 246A — Concurrent GST competence.
• Constitution Article 239AA — Delhi UT-with-Legislature.
• Mohit Minerals (2022) 10 SCC 700 — Council persuasive.
• VKC Footsteps (2022) 2 SCC 603 — Refund framework.
• Safari Retreats (2024) — Construction ITC.
• Bharti Airtel (2022) 4 SCC 328 — Self-assessment finality.
• Filco Trade (2022) — Article 142 backstop.
• Vatika Township (2015) 1 SCC 1 — Prospective operation.
• Mafatlal (1997) 5 SCC 536 — Unjust enrichment.
• AIFTP (2007) 7 SCC 527 — Constitutional foundation.
• Maneka Gandhi (1978) 1 SCC 248 — Audi alteram partem.
• Delhi HC GST jurisprudence — Particularly active forum.