## Report on the Delhi Goods and Services Tax Fourth Amendment Rules, 2023
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (DGST) Fourth Amendment Rules, 2023, based solely on the official notification provided. This amendment modifies the existing DGST Rules, 2017, focusing on aspects such as the valuation of services related to corporate guarantees, issuance of intimation, timelines for orders, registration processes, and modifications to specific forms. The key findings indicate adjustments to compliance procedures, valuation methods, and the introduction of a new category for registration. These changes primarily affect businesses operating within the National Capital Territory of Delhi and professionals involved in GST compliance.
**2. Introduction:**
This report aims to provide an informative overview of the Delhi Goods and Services Tax Fourth Amendment Rules, 2023 (hereafter referred to as "the Amendment"), as published by the Government of the National Capital Territory of Delhi. The analysis is based exclusively on the provided text of the official notification.
**3. Policy Overview:**
* **Original Policy:** The Delhi Goods and Services Tax Rules, 2017.
* **Core Objective(s):** Based on the provided text, the objectives of this amendment appear to be:
* To refine and clarify existing regulations under the Delhi Goods and Services Tax Act, 2017.
* To update procedures and forms related to GST registration, cancellation, and compliance.
* To address specific issues related to the valuation of certain services.
**4. Background and Rationale:**
The Amendment addresses the need to update and refine the DGST Rules, 2017. The specific amendments suggest a focus on addressing ambiguities and streamlining processes related to corporate guarantees, registration cancellation, and other compliance matters. This likely stems from practical challenges encountered in the implementation of the original rules and a need for greater clarity.
**5. Key Provisions / Changes:**
The Amendment introduces the following key changes:
* **Rule 28 (Valuation of Services):**
* **Change:** Adds a sub-rule specifying the valuation of services related to corporate guarantees provided by a supplier to a related recipient (related person) on behalf of the recipient to banking company or financial institution..
* **New Rule:** The value of the corporate guarantee service is deemed to be one percent of the guarantee amount offered or the actual consideration, whichever is higher.
* **Effect:** Provides a specific valuation method for corporate guarantee services between related parties, aiming to prevent undervaluation and ensure appropriate tax collection.
* **Rule 142 (Issuance of Intimation):**
* **Change:** Modifies sub-rule 3 by replacing "proper officer shall issue an order" with "proper officer shall issue an intimation."
* **Effect:** Changes the nature of the communication from an "order" to an "intimation," suggesting a shift towards a more informative or advisory approach.
* **Rule 159 (Timelines for Orders):**
* **Change:** Inserts a clause in sub-rule 2 stating that the order will cease after one year or when the Commissioner issues an order.
* **Effect:** Introduces a time limit of one year from issuance of the order under sub-rule 1 or until the issuance of another order by the Commissioner, whichever is earlier, limiting the effect of the first order..
* **FORM GST REG-01:**
* **Change:** Adds "One Person Company" as a new clause (xiv(a)) in Part B, serial number 2.
* **Effect:** Recognizes and includes "One Person Company" as a distinct entity type within the GST registration framework, streamlining the registration process for this specific business structure.
* **FORM GST REG-08:**
* **Change:** Substitutes the existing form entirely with a revised version of FORM GST REG-08.
* **Effect:** Introduces a revised format for the order of cancellation of registration as a Tax Deductor at Source (TDS) or Tax Collector at Source (TCS). The new form includes detailed sections for referencing show-cause notices, reasons for cancellation (submitted reply or not), and an effective date of cancellation. It also contains the instruction to furnish any pending returns and a note regarding the liability to pay tax before the date of cancellation.
* **FORM GSTR-8:**
* **Change:** Omits serial number 5 and replaces serial numbers 7 and 9.
* **Effect:** Changes to description of interest, late fees payable and paid, and changes to the description tax, interest, and late fees.
* **FORM GST PCT-01:**
* **Change:** Substitutes serial number 4.
* **Effect:** The amendment provides a more comprehensive description of qualifications for various individuals seeking enrolment. These new descriptions ensure that the form accurately reflects the diverse educational backgrounds and professional experiences of the individuals seeking to enrol, as well as a simplification in the overall design of the form.
* **FORM GST DRC-22:**
* **Change:** Inserts a paragraph stating the order shall cease to have effect on the date of issuance of order in FORM GST DRC-23 by the Commissioner or on expiry of one year from the date of issuance of the order.
* **Effect:** Puts a time limit of one year on this order, and it may be terminated earlier by the Commissioner in FORM GST DRC-23.
**6. Target Audience and Stakeholders:**
Based on the provided text, the primary target audience and stakeholders are:
* Businesses registered under the Delhi Goods and Services Tax Act, 2017, particularly those involved in providing corporate guarantees or operating as One Person Companies.
* Tax Deductors at Source (TDS) and Tax Collectors at Source (TCS).
* Professionals involved in GST compliance, such as Chartered Accountants, Company Secretaries, and Tax Practitioners.
* Taxpayers receiving communications/intimations from the proper officer under the DGST Act.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The notification is issued under the authority of the Lieutenant Governor of the National Capital Territory of Delhi, with the Finance (Expenditure) Department likely playing a key role in implementation. The "proper officer" and the Commissioner are also mentioned, indicating their roles in enforcement and oversight.
* **Timelines/Procedures:**
* The amendment comes into force on the date of its publication in the Official Gazette (June 2, 2025).
* The changes related to FORM GST REG-08 and others necessitate updates to GST software and online portals.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes are:
* **Clarity and Consistency:** Providing specific valuation rules for corporate guarantees should reduce ambiguity and ensure consistent application of GST in these transactions.
* **Streamlined Registration:** Recognizing "One Person Company" as a distinct entity type should facilitate easier registration for such businesses.
* **Improved Compliance:** Updates to forms and procedures should enhance the overall efficiency and effectiveness of GST compliance.
* **Enhance accuracy in enrolment process:** By broadening the educational qualifications, the amendment seeks to accommodate a wider range of professionals with relevant expertise, increasing the diversity and competency of individuals eligible for enrolment.
**9. Conclusion:**
The Delhi Goods and Services Tax Fourth Amendment Rules, 2023, represent a set of targeted changes designed to refine and improve the DGST framework. The amendments address specific issues related to valuation, registration, and compliance, ultimately aiming to enhance the clarity, consistency, and efficiency of the GST system within the National Capital Territory of Delhi. Businesses and professionals operating within this jurisdiction should carefully review these changes to ensure full compliance.
Key Entities Referenced
GOVERNMENT OF INDIA: The governing body of India.
DELHI: The location where the notification is published.
JUNE 2, 2025: Date of the notification.
JYAISTHA 12, 1947: Date of the notification according to the Indian national calendar.
N. C. T. D.: Abbreviation for National Capital Territory of Delhi.
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI: The governing body of the National Capital Territory of Delhi.
Delhi Goods and Services Tax Act, 2017: A law related to goods and services tax in Delhi.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017, which are being amended.
Delhi Goods and Services Tax Fourth Amendment Rules, 2023: The title of the amendment rules being introduced.
Official Gazette: The official publication where the rules are published.
FORM GST DRC05: A form related to Goods and Services Tax.
Commissioner: The authority who can issue certain orders.
FORM GST REG01: A form related to Goods and Services Tax registration.
FORM GST REG08: A form related to Goods and Services Tax registration, specifically regarding cancellation.
FORM GST PCT01: A form related to Goods and Services Tax Practitioner enrolment.
FORM GST DRC22: A form related to Goods and Services Tax.
FORM GST DRC23: A form related to Goods and Services Tax.
22nd June, 2017: Date when the principal rules were published in the Gazette of Delhi.
Gazette of Delhi: The official gazette of the Delhi government.
1st January, 2025: Date of the last amendment to the rules before this notification.
Ravinder Kumar: The Joint Secretary of Finance.
Finance Department: The department issuing the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x6xx0 62025-263644
SG-DLxx-ExG-0ID6E0x6x2x0 25-263644
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 165] दिल्ली, सोमवार, िनू 2, 2025/ज्य ष्े ठ 12, 1947 [रा.रा.रा.क्षे.दि. स.ं 77
No. 165] DELHI, MONDAY, JUNE 2, 2025/JYAISTHA 12, 1947 [N. C. T. D. No. 77
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 2nd June, 2025
No. 52/2023-State Tax
F. No. F.3 (07 )/Fin.(Exp-I)/2025-26/DS-I/475.––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 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, 2023.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official
Gazette.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), rule 28 shall be
renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-
“(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a
recipient who is a related person, by way of providing corporate guarantee to any banking company or financial
institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee
offered, or the actual consideration, whichever is higher.”.
3. In the said rules, in rule 142, in sub-rule (3), for the words “proper officer shall issue an order”, the words “proper
officer shall issue an intimation” shall be substituted.
4. In the said rules, in rule 159, in sub-rule (2), after the words “Commissioner to that effect”, the words “or on expiry
of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,” shall be inserted.
5. In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause
shall be inserted, namely:-
“(xiva) One Person Company”.
6. In the said rules, for FORM GST REG-08, the following form shall be substituted, namely:–
“
FORM GST REG-08
[See rule12(3)]6 DELHI GAZETTE : EXTRAORDINARY PART IV]
Reference No
Date:
To
Name:
Address:
Application Reference No.(ARN) Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration under the Act
due to the following reason, namely:–
i.
ii.
The undersigned is of opinion that the effective date of cancellation of registration is <<DD/MM/YYYY>>.
2. You are required to furnish pending returns immediately.
3. Kindly refer to the supportive document(s) attached for case specific details.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues
under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior
to the date of cancellation whether or not such tax and other dues are determined before or after the date of
cancellation.
OR
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued dated………..
o Whereas no reply to the show cause notice has been submitted,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______,
and whereas, the undersigned on examination of your reply to show cause notice and based on record available
with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) :– or
o Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did
not appear in person or through authorised representative,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is
liable to be cancelled for following reason(s) : or
o Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended
the personal hearing and made a written or verbal submission,
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing
and based on record available with this office is of the opinion that your registration is liable to be cancelled for
the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised
representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned
on examination of your reply to show cause notice and based on record available with this office is of the opinion
that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______and you or authorised
representative attended the personal hearing, made a written/oral submission during personal hearing. And
whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time[PART IV DELHI GAZETTE : EXTRAORDINARY 7
of personal hearing and is of the opinion that your registration is liable to be cancelled for the following
reason(s) :
i.
ii.
The effective date of cancellation of registration is<<DD/MM/YYYY>>.
2. Kindly refer to the supportive document(s) attached for case specific details.
3. You are required to furnish pending returns immediately.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues
under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior
to the date of cancellation whether or not such tax and other dues are determined before or after the date of
cancellation.
Place:
Date:
Signature
Name of the Officer
Designation
Jurisdiction”;
7. In the said rules, in FORM GSTR-8,-
(a) serial number 5 shall be omitted;
(b) for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted,
namely :–
“7. Interest, late fee payable and paid
Description Amount payable Amount paid
1 2 3
(I) Interest on account of TCS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State / UT tax
“;
(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted,
namely:–
“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of
statement]
Description Tax Interest Late fee
1 2 3 4
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
”.
8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the
following serial number 4 and entries shall be substituted, namely:-
“
4 Enrolment sought: (1) Chartered Accountant
(2) Company Secretary
(3) Cost and Management Accountant
(4) Graduate or Postgraduate or its equivalent degree in Law
(5) Graduate or Postgraduate or its equivalent degree in Commerce
(6) Graduate or Postgraduate or its equivalent degree in Banking including Higher
Auditing
(7) Graduate or Postgraduate or its equivalent degree in Business Administration8 DELHI GAZETTE : EXTRAORDINARY PART IV]
(8) Graduate or Postgraduate or its equivalent degree in Business Management
(9) Degree examination of any Foreign University recognized by any Indian
University
(10) Retired Government Officials
(11) Sales Tax practitioner under existing law for a period of not less than five
years
(12) Tax return preparer under existing law for a period of not less than five years
(13) Any other examination notified by Government
Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in
force. ”;
9. In the said rules, in FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted,
namely:–
“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner,
or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.”.
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i),
vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22nd June, 2017 and were last amended vide
notification No. 51/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-
section (i), vide number F.3 (20)/Fin.(Exp-I)/2024-25/DS-I/04, dated 1st January, 2025.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Fin.)
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.