Amendment of Sales Tax

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरक ार GOVERNMENT OF INDIA एस.जी.-डी.एलxx.x-GअI.D-1H0x1x2x 2021-231758 SG-DL-xEx-x1G0I1D2E2x0xx2 1-231758 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 369] दिल्ली, बृहस्ट्प जतवार, दिसम् बर 9, 2021/अग्रहायण 18, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 296 No. 369] DELHI, THURSDAY, DECEMBER 9, 2021/AGRAHAYANA 18, 1943 [N. C. T. D. No. 296 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 9 fnlEcj] 2021 I I .—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh flQkfj'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku dju s ds fy, fuEufyf[kr fu;e cukr s gaS] vFkkZr~ %& 1- -& ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼pkSFkk la'kks/ku½ fu;e] 2021 gS A 2½ ;s 18 ebZ] 2021 ls ykxw gksaxs s A 2- fnYyh eky vkSj lsok dj fu;e] 2017 eas]& ¼i½ fu;e 23 ds mifu;e ¼1½ eas] ÞjftLVªhdj.k ds jídj.k ds vkn's k dh rkehy dh rkjh[k ls rhl fnol dh vof/k ds Hkhrjß 'kCnks a ds i'pkr] Þ;k ,slh vof/k ds Hkhrj] tk s /kkjk 30 dh mi/kkjk ¼1½ ds ijra qd ds v/khu micaf/kr 'kfä;ks a dk ç;ksx djr s gq,] ;FkkfLFkfr] vij vk;qä ;k la;qä vk;qä ;k vk;qä }kjk foLrkfjr dh tk,]ß 'kCn] vad vkSj dks"Bd var%LFkkfir fd, tk,axs ( 7186 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ fu;e 90 esa] ¼d½ mifu;e ¼3½ es a fuEufyf[kr ijra qd dks var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þijra q ;g fd dfe;ks a dks lq/kkjus ds ckn vkosnd }kjk nk;j fd, x, u, çfrnk; ds nkos ds laca/k es]a ç:i th,lVh vkj,QMh&01 es a çfrnk; ds nkos dks nk;j dju s dh rkjh[k ls leqfpr vf/kdkjh }kjk ç:i th,lVh vkj,QMh&03 esa dfe;ks a dk s lalwfpr dju s dh rkjh[k rd dh] le; vof/k dks] /kkjk 54 dh mi/kkjk ¼1½ ds rgr fufnZ"V nks lky dh le; lhek ls ckgj j[kk tk,xkA ¼[k½ mifu;e ¼4½ ds i'pkr] fuEufyf[kr mifu;e var%LFkkfir fd, tk,axs] vFkkZr~ %& Þ¼5½ vkosnd] fdlh ç:i th,lVh vkj,QMh&01 eas nk;j fd, x, çfrnk; ds vkosnu ds laca/k eas] ç:i th,lVh vkj,QMh&04 eas vufare çfrnk; eta wjh vkns'k ;k ç:i th,lVh vkj,QMh&06 es a vafre Loh—r çfrnk; vkn's k ;k ç:i th,lVh vkj,QMh&05 lank; vkn's k ;k ç:i th,lVh vkj,QMh&07 eas çfrnk; jksdu s ds fy, vkns'k ;k ç:i th,lVh vkj,QMh&08 es a uksfVl] ds tkjh fd, tku s ls iwoZ fdlh Hkh le;] ç:i th,lVh vkj,QMh&01MCY;w] eas vkosnu nk;j djds çfrnk; ds fy, mä vkosnu dks okil ys ldsxk A ¼6½ ç:i th,lVh vkj,QMh&01 eas çfrnk; ds fy, vkosnu djr s le;] ;FkkfLFkfr] byDs VªkWfud m/kkj [kkrk ;k bysDVªWsfud uxn [kkrk ls vkosnd }kjk fodfyr dkbs Z jde ç:i th,lVh vkj,QMh&01MCY;w eas çfrnk; dh okilh ds vkosnu dk s çLrqr dju s ij ml [kkr s eas okil tek dh tk,xh ftlls ,slk fodyu fd;k x;k FkkAß( ¼iii½ fu;e 92 esa]& ¼d½ mifu;e ¼1½ es a ijra qd dk yksi fd;k tk,xk ( ¼[k½ mifu;e ¼2½ es]a& ¼i½ ÞHkkx [kß] 'kCn vkSj v{kj ds LFkku ij] ÞHkkx dß 'kCn vkSj v{kj j[kk tk,xk ( ¼ii½ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þijra q tgk¡ leqfpr vf/kdkjh ;k vk;qä dk ;g lek/kku gks tkrk gS fd çfrnk; blls vf/kd jksds tku s gsrq nk;h ugh a gS] ogk¡ og ç:i th,lVh vkj,QMh&07 ds Hkkx&[k es a jksds x, çfrnk; dks tkjh fd, tku s dk vkn's k ikfjr dj ldsxk Aß( ¼iv½ fu;e] 96 es]a& ¼d½ fu;e 6 eas] ÞHkkx [kß] 'kCn vkSj v{kj ds LFkku ij] ÞHkkx dß 'kCn vkSj v{kj j[kk tk,xk ( ¼[k½ mifu;e ¼7½ es]a Þç:i th,lVh vkj,QMh&06 eas vkn's k ikfjr dju s ds i'pkrß] 'kCnks]a vadks a vkSj v{kjks a ds LFkku ij] Þç:i th,lVh vkj,QMh&07 ds Hkkx&[k eas jksds x, çfrnk; dks tkjh dju s ds fy, fdlh vkns'k dks ikfjr dju s ds i'pkr~ ç:i th,lVh vkj,QMh&06 eas dksbZ vkns'k ikfjr dju s ds i'pkrß 'kCn] vad vkSj v{kj j[ks tk,axs ( ¼v½ mä fu;e ds ç:i th,lVh vkjbZth&21 eas] ÞvkjbZth ds jídj.k ds fo[kaMu ds fy, vkosnu çLrqr djus gsrq vuqns'kß mi'kh"kZ ds v/khu] igys cqysV fcanq eas] ÞvkjbZth ds jídj.k ds vkn's k dh rkehy dh rkjh[k ls rhl fnu easß 'kCnks a ds i'pkr] Þ;k ,slh vof/k ds Hkhrj] tks /kkjk 30 dh mi/kkjk ¼1½ ds ijra qd ds v/khu micaf/kr 'kfä;ks a dk ç;ksx djr s gq,] ;FkkfLFkfr] vij vk;qä ;k la;qä vk;qä ;k vk;qä }kjk foLrkfjr dh tk,]ß 'kCn] vad vkSj dks"Bd var: LFkkfir fd, tk,axs ( ¼vi½ fu;e 138bZ es]a ÞjftLVªh—r O;fä ds laca/k eas pkgs oks çnk;drkZ gks ;k çkfIrdrkZ gksß 'kCnks a dk s ÞjftLVªh—r O;fä ds }kjk eky ds fdlh Hkh tkod lapyu ds laca/k easß 'kCnks a dks çfrLFkkfir fd;k tk,xk A ¼vii½ ç:i th,lVh vkj,QMh&07 ds LFkku ij] fuEufyf[kr ç:i j[kk tk,xk] vFkkZr~ %& Þç:i th,lVh vkj,QMh&07 [fu;e 92¼2½ vkSj fu;e 96¼6½ n[s ksa] rkjh[k% <fnu@ekl@o"kZ> lanHkZ la- lsok eas ------------------------¼th,lVhvkbZ,u@fof'k"V igpku la-@vLFkk;h igpkui=½[PART IV DELHI GAZETTE : EXTRAORDINARY 3 ----------------------¼uke½ --------------------------------¼irk½ -------------------------------¼,vkj,u½ mijksä ;FkkfofufnZ"V ,vkj,u ds laca/k eas vk;djnkrk dk s lan;s çfrnk; fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 54 dh mi/kkjk ¼10½@mi/kkjk ¼11½ ds mica/kks a ds vuqlkj jksdk tkrk gS A jksds tku s ds fy, dkj.k fuEu çdkj gS % Ø- la- fof'kf"V;ka 1- ,vkj,u 2- vkj,QMh&01 es a nkok—r jde <v‚Vks iksiqysVsM> 3- vkj,QMh&06 es a vxzká jde <v‚Vks iksiqysVsM> 4- vkj,QMh&06 es a lek;ksftr jde <v‚Vks iksiqysVsM> 5- jksdh xbZ jde 6- jksds tku s ds fy, dkj.k • olwyuh; ns;] tks lanÙk ugha ¼,d ls vf/kd dkj.k dk p;u tk fd;k ldrk gS fd, • /kkjk 54 dh mi/kkjk ¼11½ dks /;ku es a j[kr s gq,] • xaHkhj ç—fr ds diV¼Vks½a ds dkj.k • vU;] ¼fofufnZ"V djas½ 7- dkj.kks a dk o.kZu ¼ikap lkS v{kjks a rd] foLr`r dkj.kks a ds fy, i`Fkd Qkby layXu dh tk ldrh gS½ 8- O;fäxr lquokbZ dk fjd‚MZ ¼ikap lkS v{kjks a rd] foLr`r dkj.kks a ds fy, i`Fkd Qkby layXu dh tk ldrh gS½ ;g vkids çfrnk; vkosnu <,vkj,u> fnukad <fnukad> ds lanHkZ eas gS] ftlds fo#) vkn's k <vkj,QMh&06 vkns'k la[;k > fnukad <fnukad > }kjk Loh—r lan;s çfrnk; dh jkf'k ds Hkqxrku dks bl dk;kZy; ds vkn's k <vkn's k la[;k > fnukad <fnukad> }kjk jksd fn;k x;k Fkk A vc eSu s viuh larqf"V eas ;g ik;k gS fd çfrnk; dh jde dk s jksds tku s dh 'krasZ vc vfLrRo eas ugha gSa vkSj blfy,] jksds x, çfrnk; fd jkf'k dks fuEukulq kj tkjh fd, dh vueq fr nh tkrh gS % Ø- la- fof'kf"V;ka 1- ,vkj,u 2- vkj,QMh&01 es a nkok—r jde <v‚Vks iksiqysVsM> 3- vkj,QMh&06 es a vxzká jde <v‚Vks iksiqysVsM> 4- vkj,QMh&06 es a lek;ksftr jde <v‚Vks iksiqysVsM>4 DELHI GAZETTE : EXTRAORDINARY PART IV] 5- jksdh xbZ jde <v‚Vks iksiqysVsM> 6- Tkkjh dh xbZ jde 7- lanÙk dh tkus okyh jde rkjh[k % gLrk{kj ¼Mh,llh½ % LFkku % uke % inuke % dk;kZy; irk % ß( ¼viii½ ç:i th,lVh vkj,QMh&01[k ds i'pkr] fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~ %& [ fu;e 90¼5½ nfs[k, ] çfrnk; vkosnu dh okilh gsrq vkosnu 1- ,vkj,u % 2- eky vkSj lsok dj igpku la- % 3- dkjckj dk uke ¼fof/kd½ % 4- O;kikj uke] ;fn dksbZ gks % 5- dj vof/k % 6- nkok fd, x, çfrnk; dh jde % 7- çfrnk; nkok okil ysus ds fy, vk/kkj % i çfrnk; vkosnu xyrh ls Qkby fd;k x;k gS ii çfrnk; vkosnu xyr çoxZ ds v/khu Qkby fd;k x;k gS iii çfrnk; vkosnu es a xyr C;kSj s mfYyf[kr gSa iv vU; ¼fofufnZ"V djas½ 8- eSa@ge ¼vk;djnkrk dk uke½ lR;fu"Bk ls çfrKku djrk gw¡@djr s gSa vkSj ;g ?kks"k.kk djrk gw¡@ djr s gSa fd blesa nh xbZ lwpuk ejs s loksZÙke Kku vkSj fo'okl es a lR; vkSj lgh gSa vkSj mles a dqN Hkh fNik;k ugha x;k gS A rkjh[k % çkf/k—r gLrk{kjdrkZ ds gLrk{kj % LFkku % uke % inuke % çkfLFkfr % ß A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo& I ¼foÙk½ ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas] vf/klwpuk la[;kad 3@2017&jkT; dj] rkjh[k 22 twu] 2017] la0Qk0 03¼10½@foÙk ¼jktLo&I½@2017&18@Mh,l&IV@342] rkjh[k 22 twu] 2017 }kjk izdkf'kr fd, x, vkSj vf/klwpuk la[;kad 13@2021&jkT; djk] rkjh[k 02 fnlEcj] 2021] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a la0Qk0 03¼133½@foÙk ¼O;;&I½@2021&22@Mh,l& I@372 ] 02 fnlEcj] 2021] }kjk izdkf'kr dh xbZ Fkh] vafre ckj la”kksf/kr fd, x,A[PART IV DELHI GAZETTE : EXTRAORDINARY 5 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 9th December 2021 No. 15/2021– State Tax No. F.3(134)/Fin.(Exp-I)/2021-22/DS-I/395 .—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the 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 (Fourth Amendment) Rules, 2021. (2) They shall come into force with effect from 18th May, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, - (i) in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,” shall be inserted; (ii) in rule 90, - (a) in sub-rule (3), the following proviso shall be inserted, - “Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies."; (b) after sub-rule (4), the following sub-rules shall be inserted, namely: - “(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction orderin FORM GST RFD-06 or payment order inFORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST RFD-01W. (6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.”; (iii) in rule 92, - (a) in sub-rule (1), the proviso shall be omitted; (b) in sub-rule (2), - (i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted; (ii) the following proviso shall be inserted, namely: - “Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.”; (iv) in rule 96, - (a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall be substituted; (b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GST RFD-06”, the words, letters and figures, “by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07” shall be substituted; (v) in FORM GST REG-21, under the sub-heading “Instructions for submission of application for revocation of cancellation of registration”, in the first bullet point “after the words “date of service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under proviso to sub- section (1) of section 30,” shall be inserted; (vi) in rule 138E, for the words “in respect of a registered person, whether as a supplier or a recipient, who, —” the words ‘’in respect of any outward movement of goods of a registered person, who, —” shall be substituted. (vii) for FORM GST RFD-07, the following FORM shall be substituted, namely: -6 DELHI GAZETTE : EXTRAORDINARY PART IV] “FORMGSTRFD-07 [See rules 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To ___________ (GSTIN/UIN/Temp. ID) ___________ (Name) ____________ (Address) ———————— (ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/ (11) of section 54 of the CGST Act, 2017. The reasons for withholding are given as under: S.No. Particulars 1 ARN 2 Amount Claimed in RFD-01 <Auto-populated> 3 Amount Inadmissible in RFD-06 <Auto-populated> 4 Amount Adjusted in RFD-06 <Auto-populated> 5 Amount Withheld o Recoverable dues not paid o In view of sub-section 11 of Section 54 Reasons for withholding 6 o On account of fraud (s) of serious nature (More than one reason can be selected) o Others, (specify) (Up to 500 characters, separate file can be attached for 7 Description of the reasons detailed reasons) (Up to 500 characters, separate file can be attached for 8 Record of Personal Hearing detailed records)[PART IV DELHI GAZETTE : EXTRAORDINARY 7 Part-B Order for release of withheld refund This has reference to your refund application <ARN> dated <date> against which the payment of refund amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office order <Order Reference No> dated <date>. It has been now found to my satisfaction that the conditions for withholding of refund no longer exist and therefore, the refund amount withheld is hereby allowed to be released as given under: S.No. Particulars 1 ARN 2 Amount Claimed in RFD-01 <Auto-populated> 3 Amount Inadmissible in RFD-06 <Auto-populated> 4 Amount Adjusted in RFD-06 <Auto-populated> 5 Amount Withheld in RFD-07 A <Auto-populated> 6 Amount Released 7 Amount to be Paid Date: Signature (DSC): Place: Name: Designation: Office Address: ”; (viii)after FORM GST RFD-01 B, the following FORM shall be inserted, namely: - “FORM GST RFD-01 W [Refer Rule 90(5)] Application for Withdrawal of Refund Application 1. ARN: 2. GSTIN: 3. Name of Business (Legal): 4. Trade Name, if any: 5. Tax Period: 6. Amount of Refund Claimed: 7. Grounds for Withdrawing Refund Claim: i. Filed the refund application by mistake8 DELHI GAZETTE : EXTRAORDINARY PART IV] ii. Filed Refund Application under wrong category iii. Wrong details mentioned in the refund application iv. Others (Please Specify) 8. Declaration: I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature of Authorised Signatory Date: Name Designation/ Status”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. I (Finance) Note: The principal rules were published in the gazette of Delhi, Extraordinary, Part IV, Vide notification No. 03/2017- State Tax, dated the 22nd June, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and was last amended vide Notification No. 13/2021-State Tax, dated the 2nd December 2021, published in the Gazette of Delhi Extraordinary, Part IV, vide No. F.3(133)/Fin.(Exp-I)/2021-2022/DS-I/372 dated the 2nd December 2021. 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.