Delhi Goods and Services Tax Rules

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-16012023-242004 xxxGIDExxx SG-DL-E-16012023-242004 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 24] ददल्ली, सोमवार, िनवरी 16, 2023/ पौष 26, 1944 [रा.रा.रा.क्ष.ेदद. स.ं 448 No. 24] DELHI, MONDAY, JANUARY 16, 2023/PAUSHA 26, 1944 [N. C. T. D. No.448 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे ददल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I अजधसचू ना ददल् ली, 16 िनवरी, 2023 . 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 djrs gq,] ifj"kn dh flQkfj'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkjS la'kk/s ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %& 1- -&¼1½ bu fu;eks a dk laf{kIr uke fnYyh eky vkSj lsok dj ¼nwljk la'kk/s ku½ fu;e] 2022 gS A ¼2½ bu fu;eks a esa vU;Fkk micfa/kr ds flok;] ;s 1 vDVwcj] 2022 ls çHkkoh gkasxs A 2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls bleas blds ckn mä fu;e dgk x;k gS½ eas] fu;e 21 esa] [kaM ¼N½ ds ckn] fuEufyf[kr [kaM vr% LFkkfir fd, tk,axs] vFkkZRk~%& 365 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ^^¼t½ iath—r O;fä gkus s ds dkj.k çR;sd ekg ;k mld s Hkkx ds fy, /kkjk 39 dh mi/kkjk ¼1½ ds rgr fjVuZ nkf[ky djus dh vko';drk g S vkSj yxkrkj Ng eghus dh vof/k ds fy, fjVuZ çLrqr ugha dh gS( ¼>½ iath—r O;fä gkus s ds dkj.k çR;ds frekgh ;k mlds Hkkx ds fy, /kkjk 39 dh mi/kkjk ¼1½ ds çko/kku ds rgr fjVuZ nkf[ky djus dh vko';drk gS vkSj nk s dj vof/k ds fujarj le; ds fy, fjVuZ çLrqr ugha fd;k gSA^^( 3- mä fu;ekas ds fu;e 36 es]a& ¼d½ mi&fu;e ¼2½ eas] 'kCnkas] v{kjks a vkSj vad] ^^ vkSj mä nLrk ots eas ;Fkk&varfoZ"V~ lqlaxr lwpuk ,ls s O;fä }kjk ç:i th,lVhvkj&2 es a nh xbZ gSa ^^ dk ykis fd;k tk,xk( ¼[k½ mi&fu;e ¼4½ es]a [kaM ¼[k½ es]a ^^,ls s bUo‚blsl ;k MsfcV ukVs ~l^^ 'kCnksa ds ckn] ^^ftuds buiVq VSDl ØsfMV^^ 'kCn vr% LFkkfir fd, tk,axs( 4- mä fu;ekas ds fu;e 37 es]a& ¼d½ mifu;e ¼1½ vkSj ¼2½ ds LFkku ij fuEufyf[kr mifu;e çfrLFkkfir fd, tk,xa ]s vFkkZRk~%& ^^¼1½ dkbs Z iath—r O;fä] tk s eky ;k lsok ;k nkus kas dh fdlh vkod çnk; ij buiqV dj çR¸k; dk miHkksx djrk gS] mu vkiwfrZ;kas ds vykok ftu ij dj fjolZ pktZ ds vk/kkj ij ns; gS] ysfdu mlds vkifwrZdrkZ dks /kkjk 16 dh mi/kkjk ¼2½ ds nwljs ijarqd es a fofufnZ"V le;&lhek ds Hkhrj Hkqxrku djus eas foQy jgrk gS] rk s og ml ij lans; dj lfgr chtd ds tkjh fd, tkus dh rkjh[k ls ,d lkS vLlh fnu dh vof/k ds Bhd i'pkr~ okyh dj vof/k es]a ,ls h vkifwrZ ds lac/a k eas çkIr buiVq VSDl ØsfMV ds cjkcj jkf'k dk Hkqxrku /kkjk 50 ds rgr ml ij ns; C;kt ds lkFk ç:i th,lVhvkj&3B eas djsxk % ijarq mä vf/kfu;e dh vuqlwph 1 eas ;FkkfofufnZ"V çfrQy ds fcuk dh xbZ çnk; dk eYw ;] /kkjk 16 dh mi/kkjk ¼1½ ds nwljs ijarqd ds ç;kstuks a ds fy, lanÙk fd;k x;k le>k tk,xk% ijUrq ;g vkSj dh /kkjk 15 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ds mica/kks a ds vuqlkj tkMs +h xbZ fdlh jde ds eqís çnk;k as ds ewY; dk s /kkjk 16 dh mi/kkjk ¼2½ ds nwljs ijUrqd ds ç;kstuks a ds fy, lanÙk fd;k x;k le>k tk;sxkA( ¼2½ tgka mä iath—r O;fä ckn es a bl rjg dh vkifwrZ ds eYw ; dh jkf'k dk Hkqxrku mlds vkiwfrZdrkZ dks ns; dj ds lkFk djrk gS] og mi&fu;e ¼1½ eas fufnZ"V buiVq VSDl ØsfMV dk iqu% ykHk mBkus dk gdnkj gkxs kA ^^( ¼[k½ mi&fu;e ¼3½ dk ykis dj fn;k tk,xk( 5- mä fu;ekas ds fu;e 38 es]a& ¼d½ [kaM ¼d½ eas] mi&[kMa ¼ii½ eas] 'kCn] v{kjks a vkSj vad] ^^ç:i th,lVhvkj &2 eas^^ dk ykis dj fn;k tk,xk; ¼[k½ [kaM ¼x½ eas] 'kCnkas] v{kjks a vkSj vad ds fy,] ^^vkSj ç:i th,lVhvkj &2 es a çLrqr fd;k tk,xk^^] 'kCnkas] v{kjks a vkSj vad] ^^vkSj buiVq VSDl ØsfMV dh 'ks"k jkf'k ç:i th,lVhvkj&3[k esa mRØfer dj nh tk,xhß dk s çfrLFkkfir fd;k tk,xk; ¼x½ [kaM ¼?k½ dk ykis dj fn;k tk,xk; 6- mä fu;ekas ds fu;e 42 eas] mi&fu;e ¼1½ eas] [kaM ¼N½ esa] 'kCnkas] v{kjks a vkSj vad] ^^ ç:i th,lVhvkj&2 es a chtd Lrj ij vkSj^^ dk ykis fd;k tk,xk( 7- mä fu;ekas ds fu;e 43 eas] mi&fu;e ¼1½ eas] 'kCnkas] v{kjks a vkSj vad] ^^ç:i th,lVhvkj&2 vkSj^^ nkus kas LFkkuks a ij tgk a os vkrs gSa] dk ykis fd;k tk,xk([PART IV DELHI GAZETTE : EXTRAORDINARY 3 8- mä fu;ekas ds fu;e 60 eas] mi&fu;e ¼7½ eas] ^^Lor% rS;kj^^ 'kCnks a ds LFkku ij] ^^Lor% tfur^^ 'kCnks a dk s çfrLFkkfir fd;k tk,xk( 9- mä fu;ekas ds fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77 vkSj 79 dk ykis fd;k tk,xk; 10- mä fu;eks a ds fu;e 83 es]a mi&fu;e ¼8½ eas] [kaM ¼d½ eas] ^^vkSj vkod^^ 'kCnkas dk ykis fd;k tk,xk( 11- mä fu;ekas ds fu;e 85 es]a mi&fu;e ¼2½ es]a [kaM ¼x½ dk ykis fd;k tk,xk( 12- mä fu;ekas ds fu;e 89 ds mifu;e ¼1½ es]a& ¼d½ 'kCnkas ^^ dksbZ O;fä] tk s ^^ ds ckn] 'kCn] dk"s Bd vkSj vad ^^ /kkjk 49 dh mi&/kkjk ¼6½ ds çko/kkuks a ds vuqlkj bysDVª‚fud udn [kkrk cgh eas fdlh Hkh 'k"s k jkf'k dk] ;k ^^ dk s vr% LFkkfir fd;k tk,xk; ¼[k½ igys ijarqd dk ykis fd;k tk,xk( ¼x½ nwljs ijarqd eas] ^^ijarq ;g vkSj Hkhß 'kCnks a ds LFkku ij] 'kCnkas Þijarqß dk s çfrLFkkfir fd;k tk,xk( ¼?k½ rhljs ijarqd es]a ^^ijUrq ;g Hkhß 'kCnkas ds LFkku ij] 'kCnkas ÞijUrq ;g vkSj Hkhß dk s çfrLFkkfir fd;k tk,xk( 13- mä fu;ekas ds fu;e 96 es]a mifu;e ¼3½ eas 'kCnkas] v{kjks a vkSj vadks a ^^ ç:i th,lVhvkj&3 ;k ç:i th,lVhvkj&3[k] tSlk Hkh ekeyk gks^^ ds LFkku ij] v{kjks a vkSj vad] ^^ ç:i th,lVhvkj&3[kß dks çfrLFkkfir fd;k tk,xk( 14- mä fu;ekas ds ç:i th,lVhvkj&1d] ç:i th,lVhvkj&2 vkSj ç:i th,lVhvkj&3 dk ykis fd;k tk,xk( 15- mä fu;ekas ds ç:i th,lVh ihlhVh&05 eas] Hkkx&d es]a rkfydk eas] Øekad 1 ds lkeus] ^^xfrfof/k;kas dh lwph^^ 'kh"kZd ds rgr] 'kCnkas ^^vkSj vkod^^ dk yksi fd;k tk,xkA % eyw fu;e fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas vf/klwpuk la- 3/2017& jkT; dj] rkjh[k 22 िून 2017 }kjk la-Qk-3¼10½@ foÙk ¼आय&I½ @2017@342 rkjh[k 22 िून, 2017 dk s çdkf'kr fd;k x;k Fkk vkSj bleas vafre la'kk/s ku fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr vf/klwpuk la- 14/2022&jkT; dj] }kjk la-Qk-03¼26½@foÙk¼O;;& I½@2022&23@Mh,l& I@838] rkjh[k 17/10/2022 }kjk fd;s x, FksA राष्ट्रीय रािधानी क्षेत्र ददल्ली के उपराज्यपाल के आदेि से तथा उनके नाम पर, jfoUnz dqekj, mi lfpo ¼O;; & I FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 16th January, 2023 No. 19/2022-State Tax F.No. F.3 (34)/Fin.(Exp-I)/2022-23/DS-I/35.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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: —4 DELHI GAZETTE : EXTRAORDINARY PART IV] 1. Short title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022. 2. In the Delhi Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- ―(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.‖; 3. In rule 36 of the said rules,– (a) in sub-rule (2), the words, letters and figure, ―, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person‖ shall be omitted; (b) in sub-rule (4), in clause (b), after the words, ―the details of‖, the words, ―input tax credit in respect of‖ shall be inserted; 4. In rule 37 of the said rules,– (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- ―(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section(2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re- avail the input tax credit referred to in sub-rule (1).‖; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules,– (a) in clause (a), in sub-clause (ii), the word, letters and figure, ―in FORM GSTR-2‖ shall be omitted; (b) in clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR-2‖, the words, letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM GSTR-3B‖ shall be substituted; (c) clause (d) shall be omitted; 6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, ―at the invoice level in FORM GSTR-2 and‖ shall be omitted; 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, ―FORM GSTR-2 and‖ at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words ―auto-drafted‖, the words ―auto-generated‖ shall be substituted;[PART IV DELHI GAZETTE : EXTRAORDINARY 5 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted; 10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words ―and inward‖ shall be omitted; 11. In rule 85 of the said rules, in sub-rule (2), – (a) in clause (b), for the words ―said person;‖, the words ―said person; or‖ shall be substituted; (b) clause (c) shall be omitted; 12. In rule 89, of the said rules, in sub-rule (1), – (a) after the words ― claiming refund of‖, the words, brackets and figures ―any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or‖ shall be inserted; (b) the first proviso shall be omitted; (c) in the second proviso, for the words ―Provided further that‖, the words ―Provided that‖ shall be substituted; (d) in the third proviso, for the words ―Provided also that‖, the words ―Provided further that‖ shall be substituted; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR-3 or FORM GSTR-3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted; 14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading ―List of Activities‖, the words, ―and inward‖, shall be omitted. Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017- State Tax, dated 22nd June, 2017, published vide number F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last amended vide notification No. 14/2022 - State Tax, dated 17/10/2022 vide number F.3(26)/Fin(Exp- I)/2022-23/DS-I/838, dated 17/10/2022. By Order and in the Name of the Lt. Governor of 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.