Amendment

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एएसस..जजीी..--डडीी..एएलल..--अअ..--0077002222002244--225511992244 xxxGIDExxx SSGG--DDLL--EE--0077002222002244--225511992244 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 49] दिल्ली, बधु वार, फरवरी 7, 2024/माघ 18, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 419 No. 49] DELHI, WEDNESDAY, FEBRUARY 7, 2024/MAGHA 18, 1945 [N. C. T. D. No.419 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 7 Qjojh] 2024 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½½ dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½] /kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ks a dk ç;ksx djr s gq,] jk’Vªh; jkt/kkuh {ks= fnYYkh ds mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr eas vko';d gS] vkSj th,lVh ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rí~okjk] bl ljdkj] dh vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] ftls la-Qk- 03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] eaS vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gaS] ;Fkk%& mä vf/klwpuk eas]& ¼d½ rkfydk eas] ¼1½ Øe la[;k 3 ds lkeus] vkbVe ¼ie½ es]a d‚ye ¼3½ eas] fuEufyf[kr Li"Vhdj.k Mkyk tk,xk] vFkkZRk~%& ^^O;k[;k &;g en rkfydk ds Øe la[;k 3 ds fo#) en ¼iv½] ¼v½ vkSj ¼vi½ ds mu mi&enks a dks oSls lanfHkZr djrk gS tSls vf/klwpuk la[;k 03@2022 jkT; dj ¼nj½ fnukad 17-10-2022 ds ek/;e ls fujLr gksus ls igys vf/klwpuk eas ekStwn FksA**( 855 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ Øe la[;k 9 ds lkeus] d‚ye ¼3½ eas] en ¼iii½ eas] mi&en ¼[k½ eas] d‚ye ¼5½ ds varxZr çfof"V;ks a eas] 'krZ ¼2½ esa]& ¼d½ 'kCnks]a vadks a vkSj v{kjks a ^^mä foÙkh; o"kZ ds rRdky igy s 15 ekpZ rd** ds LFkku ij 'kCn] vad vkSj v{kj ^^fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd**] çfrLFkkfir fd;k tk,xk( ¼[k½ pkSFks çko/kku ds ckn] fuEufyf[kr çko/kku Mkyk tk,xk] vFkkZRk~% & ^^c”krZs ;g Hkh fd thVh, }kjk ,d foÙkh; o"kZ ds nkSjku vkiwfrZ dh xbZ lsokvks a ij th,lVh dk Hkqxrku djus ds fy, bLrseky fd;k x;k fodYi vxy s vkSj Hkfo"; ds foÙkh; o"kksZa ds fy, ç;ksx fd;k x;k ekuk tk,xk tc rd fd thVh, vuqc/a k VI es a fjolZ pktZ edSfuTe ds rgr okilh ds fy, fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn yfsdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd ?kks"k.kk nkf[ky ugha djrk gS A^^ ¼iii½ Øe la[;k 24 ds lkeus] d‚ye ¼3½ eas] en ¼i½ es]a Li"Vhdj.k ds [kaM ¼i½ es a mi&[kaM ¼t½ dks gVk fn;k tk,xkA ¼[k½ vuqyXud V es]a ¼i½ iSjk 2 es]a 'kCnks a ^^foÙkh; o"kZ dk var ftlds fy, ;g ç;ksx fd;k tkrk gS** ds LFkku ij] 'kCn vkSj vkadM+ s ^^foÙkh; o"kZ dh 'kq#vkr ftlds fy, esa fu;r rkjh[k ls igys vucq a/k VI nkf[ky djds fjolZ pktZ r=a ds rgr okilh dju s dk fodYi pqurk gw¡ **] çfrLFkkfir fd;k tk,xk( ¼ii½ ifjf'k"V ds uksV eas] 'kCn] vad vkSj v{kj fdlh Hkh foÙkh; o"kZ ds fy, mijksDr fodYi dk ç;ksx dju s dh vafre frfFk iwoZorhZ foÙkh; o"kZ dh 15 ekpZ gS** ds LFkku ij] 'kCn] vad vkSj v{kj ^^fdlh Hkh foÙkh; o"kZ ds fy, mijksDr fodYi dk ç;ksx fiNy s foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd fd;k tk,xk ** çfrLFkkfir fd;k tk,xk( ¼x½ vuqca/k V ds ckn] fuEufyf[kr vucq a/k Mkyk tk,xk] vFkkZRk~%& jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ VI rkjh[k%& 1- eSa@ge ¼O;fä dk uke½] eSllZaa------------------ dk vf/k—r çfrfuf/k foRRkh; o’kZ ds nkSjku vuqyXud V ¼fnukad ½ gekjs }kjk vkiwfrZ fd, x, eky ds ifjogu ds laca/k eas thVh, dh lsokvks a ij Q‚joMZ pktZ edSfuTe ds varxZr th,lVh dk Hkqxrku djus ds fodYi dk ç;ksx fd;k FkkA( 2- eSa ,rí~okjk ?kks"k.kk djrk gw a fd eaS foÙkh; o"kZ --------------- ds fy, fjolZ pktZ ra= ij okil ykSVuk pkgrk gw(a 3- eSa le>rk gw a fd ,d ckj bl fodYi dk ç;ksx dju s ds ckn bls ,d o"kZ ds Hkhrj cnyus dh vuqefr ugh a nh tk,xh vkSj ;g fodYi ml foÙkh; o"kZ ds var rd ykxw jgsxk ftlds fy, bls ç;ksx fd;k x;k gSA dkuuw h uke% & th,lVhvkbZ,u%& iSu uacj& çkf/k—r çfrfuf/k ds gLrk{kj% çkf/k—r gLrk{kjdrkZ dk uke% thVh, dk iwjk irk% ¼{ks=kf/kdkj okys th,lVh çkf/kdj.k dh fnukafdr ikorh½ uksV% fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd fd;k tk,xk A^^ 2- ;g vf/klwpuk fnukad 27-07-2023 ls ykxw gksxhA[PART IV DELHI GAZETTE : EXTRAORDINARY 3 iz/kku vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] dks la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k eas çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 05@2023&jkT; dj ¼nj½] ftls la-Qk-03¼07½@foÙk¼O;;&I½@2023&24@Mh,l&I@612] fnukad 06 tqykbZ] 2023 ds rgr ljdkjh jkti= es a çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 7th February, 2024 No. 06/2023-State Tax (Rate) F. No. 3 (22)/Fin.(Exp-I)/2023-24/DS-I/122.—In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of this Government issued Notification No. 11/2017-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381 dated 30.06.2017, namely:- In the said notification, - (A) in the Table, (i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely:- “Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022-State Tax (Rate) dated the 17th October, 2022.”; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters “on or before the 15th March of the preceding Financial Year”, the words, figures and letters “on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year” shall be substituted; (b) after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.”; (iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause(i) , sub-clause(h) shall be omitted. (B) in Annexure V, (i) in para 2, for the words “end of the financial year for which it is exercised”, the words and figures “the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date” shall be substituted; (ii) in note to the Annexure, for the words, figures and letters “The last date for exercising the above option for any financial year is the 15th March of the preceding financial year”, the words, figures and letters “The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year” shall be substituted; (C) after Annexure V, the following Annexure shall be inserted, namely:- By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)4 DELHI GAZETTE : EXTRAORDINARY PART IV] “Annexure VI FORM Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I/We (name of Person), authorized representative of M/s had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year……………under forward charge by filing Annexure V on ...................................... ; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year ........ ; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signatory: Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note : The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year”. 2. This notification shall come into force with effect from 27th July, 2023. Note : The principal notification number 11/2017 -State Tax (Rate), dated 30.06.2017 was published in the Gazette of Delhi, Extraordinary, Part-IV, vide No. F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated 30.06.2017 and last amended vide Notification No. 05/2023-State Tax (Rate), dated 06.07.2023, published in the official gazette vide, No. F.3 (07)/Fin.(Exp-I)/2023-24/DS-I/612 dated 06.07.2023. 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.