Home India Government of The National Capital Territory of Delhi Amendment...
Date: 17-Feb-2023 Category: Extra Ordinary State: Union Government Country: India

Amendment

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

Key Changes

  • The amendment modifies paragraph 7 under the heading 'Instructions' in FORM GSTR-9.
  • The period covered in paragraph 7 is extended from 'April, 2022 to September, 2022' to 'April, 2022 to October, 2022 filed upto 30th November, 2022'.
  • In the table within FORM GSTR-9, the second column is amended for serial numbers 10, 11, 12 and 13. The period 'April, 2022 to September, 2022' is replaced with 'April, 2022 to October, 2022 filed upto 30th November, 2022'.
  • The effective date for the commencement of these rules is 15th November, 2022.

What it means

  • The notification announces the Delhi Goods and Services Tax (Third Amendment) Rules, 2022. These rules amend the Delhi Goods and Services Tax Rules, 2017.
  • The amendment pertains to FORM GSTR-9, specifically concerning the period for which details are to be included in the form.
  • The amendments come into force with effect from 15th November 2022.

Impact Analysis

Taxpayers

  • Action Item: Taxpayers should review their GSTR-9 filings and make necessary amendments to comply with the extended period.

Tax Authorities

  • Action Item: Update systems and guidelines to reflect the changes in the reporting period for GSTR-9.

GST Practitioners/Consultants

  • Action Item: Communicate the changes to clients and provide guidance on compliance.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The principal legislation under which the Delhi Goods and Services Tax Rules are framed. Delhi Goods and Services Tax Rules, 2017: The rules framed under the Delhi Goods and Services Tax Act, 2017, which are being amended by this notification. FORM GSTR-9: Annual return form under GST. Notification No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017: The original notification publishing the principal rules in the Gazette of Delhi. Notification No.19/2022 -State Tax, dated the 16/01/2023: The last amendment to the rules prior to this notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-1x8x0x 22023-243723 SG-DLxx-ExG-1ID8E0x2x2x0 23-243723 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 55] दिल्ली, िक्रु वार, फरवरी 17, 2023/माघ 28, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 487 No. 55] DELHI, FRIDAY, FEBRUARY 17, 2023/MAGHA 28, 1944 [N. C. T. D. No.487 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 17 Qjojh] 2023 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 03½ dh èkkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn~ dh flQ+kfj'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kksèku dju s ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %& 1- ¼1½ bu fu;eks a dk laf{kIr uke fnYyh eky vkSj lsok dj ¼rhljk la'kksèku½ fu;e] 2022 gSA ¼2½ bu fu;eksa es a vU;Fkk micafèkr ds flok;] ;s fu;e jkti= eas muds çdk'ku dh rkjh[k dks ço`r gksxa sA 2- fnYyh eky vkSj lsok dj fu;e] 2017] ¼ftls blesa blds ckn mä fu;e dgk x;k gS½ eas] ç:i eas] 'kh"kZd vuqns'k ds vèkhu] iSjk 7 eas] & ¼d½ 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls flracj] 2022 ds chp ç:i easß ds LFkku ij 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls vDVcw j] 2022 ds ç:i eas 30 uoacj 2022 rdß dks çfrLFkkfir fd;k tk,xk( ¼[k½ lkj.kh eas] nwlj s LrHa k eas] & 1039 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼I½ Øe la[;k 10 vkSj 11 ds lkeus] 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 flracj] 2022 ds ç#i ds LFkku ij 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls vDVcw j] 2022 ds] 30 uoacj] 2022 rd Q+kby fd, x, ç#i th,lVhvkj&1ß dks çfrLFkkfir fd;k tk,xk( ¼II½ Øe la[;k 12 ds lkeus] 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls flracj] 2022 ds eghuks a ds fy,ß ds LFkku ij 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls vDVcw j] 2022 ds eghuks a ds fy,] 30 uoacj] 2022 rdß dks çfrLFkkfir fd;k tk,xk( ¼III½ Øe la[;k 13 ds lkeus] 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls flracj] 2022 ds eghuks a ds fy,ß ds LFkku ij 'kCnks]a v{kjks a vkSj vadks ÞvçSy] 2022 ls vDVcw j] 2022 ds eghuks a ds fy,] 30 uoacj] 2022 rdß dks çfrLFkkfir fd;k tk,xk A eyw fu;e fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas vfèklwpuk la- 03¼10½@foÙk¼jktLo&I½@ 2017&18@ Mh,l&VI@342] rkjh[k 22 twu] 2017 ds ekè;e ls çdkf'kr fd;k x;k Fkk vkSj blesa vafre la'kksèku vfèklwpuk la- 19@2022&jkT; dj] rkjh[k 16@01@2023 }kjk lka[; la- Qk- 03¼34½@foÙk¼O;;&I½@ 2022&23@Mh,l& I@35 rkjh[k 16@01@2023 }kjk fd; s x, FksA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 17th February, 2023 No. 22/2022-State Tax No. F. 3(35)/Fin.(Exp-I)/2022-23/DS-I/134.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force w.e.f 15th November, 2022. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, - (A) for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words “of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted; (B) in the Table, in second column, - (I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and words “April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted; (II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted; (III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted. Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last amended, vide notification No.19/2022 -State Tax, dated the 16/01/2023, vide number No. F. 3 (34)/Fin.(Exp-I)/2022-23/DS-I/35 dated the 16/01/2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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