Executive Summary:
This notification from the Government of NCT of Delhi amends notification No. 44/2019-State Tax. It pertains to the filing of FORM GSTR-3B for the month of November 2019, specifying that it must be furnished electronically through the common portal on or before December 23, 2019. This notification comes into effect from December 20, 2019.
Key Points / Main Content:
Amendments to Previous Notification:
* Notification No. 44/2019-State Tax is amended.
GSTR-3B Filing for November 2019:
* The return in FORM GSTR-3B for November 2019 must be filed electronically.
* Filing must be done through the common portal.
* The deadline for filing is on or before December 23, 2019.
Effective Date:
* This notification is effective from December 20, 2019.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers who are required to file GSTR-3B for November 2019 are directly affected by the amendment.
* Action Required: Ensure GSTR-3B for November 2019 is filed electronically through the common portal on or before December 23, 2019.
Tax Authorities:
* Impact: The notification provides a legal basis for ensuring compliance with the GSTR-3B filing requirements for November 2019.
* Action Required: Enforce the specified electronic filing deadline for GSTR-3B for November 2019.
Key Entities Referenced
Delhi: National Capital Territory of Delhi, India
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India related to goods and services.
Delhi Goods and Services Tax Rules, 2017: Rules implementing the Delhi Goods and Services Tax Act, 2017.
Department of Trade and Taxes GSTPolicy branch: A department of the Government of National Capital Territory of Delhi responsible for GST policy.
Notification No. 44/2019 State Tax: An official notification issued by the Department of Trade and Taxes GSTPolicy branch, dated 20th November 2019.
FORM GSTR3B: A form related to the Goods and Services Tax return.
Vivek Pandey: Commissioner of State Tax
New Delhi, Delhi: Location of the Government of India Press
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भाग IV
PART IV
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DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 19th June, 2020
No. 73/2019- State Tax
No. F. 2 (224)/Policy-GST/2019/912-22.—In exercise of the powers conferred by section 168 of the Delhi
Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of
the Council, hereby makes the following further amendment in notification of the Government of National Capital
Territory of Delhi in the Department of Trade and Taxes (GST-Policy branch), No. 44/2019 -State Tax, dated the 20th
November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.2 (211)/Policy-GST/2019/566-
75, dated the 20th November, 2019, namely:—
In the said notification, after the proviso, the following proviso shall be inserted, namely: –
―Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019
shall be furnished electronically through the common portal, on or before the 23rd December, 2019.‖
2. This notification shall come into force with effect from the 20th Day of December, 2019.
VIVEK PANDEY, Commissioner (State Tax)
Note: - The principal notification No. 44/2019 -State Tax (Rate), dated the 20th November, 2019 was published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.2(211)/Policy-GST/2019/566-75, dated the 20th
November, 2019.
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.