Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H2x5x0x 62020-220151 SG-DLxx-ExG-2ID5E0x6x2x0 20-220151 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 118] दिल्ली, बधु वार, िनू 24, 2020/आषाढ़ 3, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 53 No. 118] DELHI, WEDNESDAY, JUNE 24, 2020/ASHADHA 3, 1942 [N.C.T.D. No. 53 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 24 twu] 2020 I IV .—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,] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kk/s ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr%& 1- ¼1½ bu fu;eks a dk laf{kIr uke fnYyh eky vkSj lsok dj ¼ikapoka la'kk/s ku½ fu;e] 2019 gS A ¼2½ bu fu;eks a eas tSlk vU;Fkk micaf/kr gS] ds flok;] ;s 18 tqykbZ, 2019 dks ço`Ùk gksxa s A 2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftUgs a bles a blls i'pkr] mä fu;e dgk x;k gS½ ds fu;e 12 ds mifu;e ¼1d½ es]a& ¼d½ Þdks jftLVªhdj.k ds fy, vkosnu djus okyk O;fäß 'kCnks a ds i'pkr~] ÞdVkSrh dju s ds fy, jftLVªhdj.k ds fy, vkosnu dju s okyk O;fä ;kß 'kCn vUr%LFkkfir fd, tk,axs ; ¼[k½ Þds mica/kks a ds vuqlkjß 'kCnks a ds i'pkr~] Þ;FkkfLFkfr] /kkjk 51 ds mica/kks a ds vuqlkj ;kß 'kCn vkSj vad vUr%LFkkfir fd, tk,axs A 2763 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2 3- mä fu;e ds fu;e 46 ds pkSFks ijra qd eas] 1 flrEcj] 2019 ls] Þijra q ;g Hkh fd dksbZ jftLVªh—r O;fäß 'kCnks a ds i'pkr~ Þcgqfo) LØhu eas flusek fQYeksa ds çn'kZu eas ços'k ds ek/;e ls lsokvks a dh iwfrZ dju s esa yxs gq, iwfrZdkj ls fHkUuß 'kCn vUr%LFkkfir fd, tk,axs A 4- mä fu;e ds fu;e 54 eas] mifu;e ¼4½ ds i'pkr~ 1 flrEcj] 2019 ls fuEufyf[kr fu;e vUr%LFkkfir fd;k tk,xk] vFkkZr %& Þ¼4d½ cgqfo/k LØhuks a es a flusek fQYeks a ds çn'kZu es a ços'k ds ek/;e ls lsokvks a dh iwfrZ djus okyk jftLVªh—r O;fä ls ;g vis{kk dh tk,xh fd og byDs Vª‚fud fVdV tkjh djs vkSj mä&byDs Vª‚fud fVdV vf/kfu;e ds lHkh ç;kstuksa ds fy, dj chtd ds :i eas le>h tk,xh] Hky s gh ,sl s fVdV eas lsok ds çkfIrdrkZ ds C;kSj vUrfoZ"V D;ks a u gks fdUrq blesa fu;e 46 ds v/khu ;Fkk mfYyf[kr vU; lwpuk vUrfoZ"V gks% ijarq cgqfo/k LØhuks a ls fHkUu LØhu es a ,slh lsok dk iwfrZdkj] vius fodYi ij mijksä çfØ;k dk ikyu dj ldsxk AßA 5- mä fu;e ds fu;e 83d ds i'pkr~] ,slh rkjh[k ls] tk s jkT; ljdkj }kjk vf/klwfpr dh tk,] fuEufyf[kr fu;e vUr%LFkkfir fd;k tk,xk] vFkkZr%& -& ¼1½ eky vkSj lsok dj O;olk;h] tk s vius ukekadu dks çLrqr dju s dh okaNk djrk gS] lkekU; iksVZy ij ;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls eas vkosnu bysDVª‚fud :i ls çLrqr djsxkA ¼2½ vk;qä ;k mlds }kjk çkf/k—r vf/kdkjh ,slh tkap tk s og Bhd le>s djok, tkus ds i'pkr ~ vkSj esa vkns'k }kjk ,sl s O;olk;h ds ukekadu dks jí dj ldsxk AßA 6- mä fu;e ds fu;e 137 eas] Þnks o"kZß 'kCnks a ds LFkku ij] Þpkj o"kZß 'kCn j[ks tk,axs A 7- mä fu;e ds fu;e 138³ ds igys ijarqd eas]& ¼d½ Þijra q vk;qäß 'kCnks a ds i'pkr Þ esa jftLVªh—r O;fä ls vkosnu dh çkfIr ijß 'kCn] v{kj vkSj vad j[ks tk,axs; ¼[k½ Þos dkj.k] tks vkns'k }kjk y[s kc) fd, tk,aß 'kCnks a ds LFkku ij] Þos dkj.k] tk s vkn's k }kjk es a y[s kc) fd, tk,aß 'kCn] v{kj vkSj dks"Bd j[ks tk,axs A 8- mä fu;eksa eas ds i'pkr~ ,slh rkjh[k ls] tks jkT; ljdkj }kjk vf/klwfpr dh tk,] fuEufyf[kr ç:i vUr%LFkkfir fd, tk,axs] vFkkZr %& [fu;e 83[k nsf[k,] eky vkSj lsok dj O;olk;h ds #i eas ukekadu ds jn~ndj.k ds fy, vkosnu 1- th,lVhih ukekadu la- 2- th,lVh O;olk;h dk uke <vkWVks ikWiqysVsM> 3- irk <vkWVks ikWiqysVsM> 4- ukekadu ds jn~ndj.k ds izHkko dh rkjh[k eSa] uhp s mfYyf[kr dkj.k ¼dkj.kks½a ls th,lVh O;olk;h ds #i eas ukekadu ds jn~ndj.k ds fy, vuqjks/k djrk gw¡ A 1- 2- 3- mijksDr ?kks’k.kk esjs loksZRre Kku vkSj fo'okl ds vulq kj lR; vkSj lgh gSA eSa ;g opuca/k djrk gw¡ fd eaS ,sl s jn~ndj.k ls igy s th,lVh O;olk;h ds #i eas viu s dk;ksZa ds fy, nk;h cuk jgwxa kA ¼gLrk{kj½ LFkku % Rkkjh[k %[PART IV DELHI GAZETTE : EXTRAORDINARY 3 [fu;e 83[k nsf[k,] eky vkSj lsok dj O;olk;h ds #i eas ukekadu ds jn~ndj.k dk vkns'k 1- th,lVhih ukekadu la- 2- th,lVh O;olk;h dk uke <vkWVks ikWiqysVsM> 3- irk <vkWVks ikWiqysVsM> 4- vkosnu dh rkjh[k vkSj la- 5- ukekadu ds jn~ndj.k ds izHkko dh rkjh[k ?kks’k.kk ;g lwpuk nh tkrh gS fd th,lVh O;olk;h ds #i eas vkidk ukekadu ------------------------------------------------ ls jn~n fd;k tkrk gSA ¼gLrk{kj½ LFkku % Rkkjh[k % 9- mä fu;eksa ds ds mikca/k&1 eas] fooj.k 5[k ds LFkku ij] fuEufyf[kr fooj.k j[kk tk,xk] vFkkZr:- **fooj.k 5[k [fu;e 89¼2½¼N½] izfrnk; dk izdkj % ekfur fu;kZrks a ds en~ns ¼jde #i, es½a Ø-la- ;fn izfrnk; dk iwfrZdkj }kjk nkok fd;k tkrk gS rks tkod iwfrZ;ks a lanRr dj ds chtdks@a teki=ks@a ukeus ksVksa ds C;kSjs@;fn izfrnk; dk nkok izkfIrdrkZ }kjk fd;k tkrk gS rks vkod iwfrZ;ks a ds chtdks a ds C;kSjs iwfrZdkj dk l-a rkjh[k djk/ks; chtd@tek ,dhd`r dsUnzh; jkT; midj th,lVhvkbZ,u eYw ; i=@uke s dj dj dj@la?k uksV dk jkT; {ks= izdkj dj 1 2 3 4 5 6 7 8 9 10 **- 10- mä fu;eksa ds ds mikca/k&1 eas] fooj.k 5[k ds LFkku ij fuEufyf[kr fooj.k j[kk tk,xk vFkkZr~]:- **fooj.k 5[k [fu;e 89¼2½¼N½] izfrnk; dk izdkj % ekfur fu;kZrks a ds en~ns ¼jde #i, es½a Ø- ;fn izfrnk; dk iwfrZdkj }kjk nkok fd;k tkrk gS rks tkod iwfrZ;ks a lanRr dj la- ds chtdks@a teki=ks@a ukeus ksVksa ds C;kSj@s ;fn izfrnk; dk nkok izkfIrdrkZ }kjk fd;k tkrk gS rks vkod iwfrZ;ks a ds chtdks a ds C;kSjs iwfrZdkj dk la- rkjh[k djk/ks; chtd@tek ,dhd`r dsUnzh; jkT; midj th,lVhvkbZ,u eYw ; i=@uke s uksV dj dj dj@la?k dk izdkj jkT; {ks= dj 1 2 3 4 5 6 7 8 9 10 **- 11- mä fu;eksa ds ds i'pkr] fuEufyf[kr ç:i vUr%LFkkfir fd, tk,axk] vFkkZr~:- [fu;e 138³ n[s ksa] bZ&os fcy ds l`tu ds fy, lqfo/kk dk s vfu#) djus dh vof/k 1 th,lVhvkbZ,u <vkWVks ikWiqysVsM> 2 fof/kd uke <vkWVks ikWiqysVsM> 3 O;kikj dk uke <vkWVks ikWiqysVsM> 4 irk <vkWVks ikWiqysVsM>[PART IV DELHI GAZETTE : EXTRAORDINARY 4 [fu;e 138³ n[s ksa] bZ&os fcy dks l`ftr djus dh lqfo/kk dk s vfu#) djus ds fy, vkosnu 1 th,lVhvkbZ,u <Lor%> 2 fof/kd uke < Lor%> 3 O;kikj dk uke < Lor%> 4 irk < Lor%> 5 iz#i th,lVh bZMCY;wch&01 ds Hkkx dk ^d* eas <Lor%> lwpuk nus s dh lqfo/kk ¼vFkkZr ~ bZ&os fcy dk s l`ftr dju s dh lqfo/kk½ rkjh[k ------------------ vfu#) dh tkrh gSA 6 bZ&os fcy dk s l`ftr dju s dh lqfo/kk dk s <mi;ksDrk buiqV> vfu#) djus ds dkj.k (i) (ii) (iii) 7 O;frdze ds v/khu vof/k ds fy, fooj.kh Qkby <mi;ksDrk buiqV> dju s dh izR;kf'kkr rkjh[k 8- lR;kiu eSa lR;fu’Bk ls izfrKku djrk@djrh gw¡ vkSj ;g ?kks’k.kk djrk@djrh gw¡ fd bles a Åij nh xbZ lwpuk ejs s loksZRre Kku vkSj fo'okl ls lR; vkSj lgh gS vkSj mles a ls dqN Hkh fNik;k ugha x;k gS A izkf/kd`r gLrk{kjdrkZ ds gLrk{kj uke uke@inuke@izkfLFkfr rkjh[k% LFkku% [fu;e 138³ n[s ksa] lanHkZ la0% rkjh[k lsok eas &&&&&&&&& th,lVhvkbZ,u &&&&&&&&& uke &&&&&&&&& irk bZ&os fcy l`ftr dju s dh lqfo/kk dk s vfu#) djus gsrq vkosns u eta wj@uketa wj dju s dk vkns'k ,vkj,u vkosnu% rkjh[k% dsUnzh; eky vkSj lsok dj fu;e] 2017 ds fu;e 138³ ds fuca/kukuqlkj rkjh[k ls Åij mfYyf[kr jkftLVªhd`r O;fDr ds laca/k eas bZ&os fcy l`ftr djus dh lqfo/kk fu#) dh xbZ FkhA eSau s ekeys ds rF;ks a vkSj Åij mfYyf[kr jftLVªhd`r O;fDr }kjk fd, x, vkosnu@vuqjks/kks a ij /;kuiwoZd fopkj fd;k gSA eSa vkosnu Lohdkj djrk gw¡ vkSj fuEufyf[kr vk/kkjks a ij bZ&os fcy dk s l`ftr djus dh lqfo/kk dk s vfu#) djus dk vkns'k djrk gw¡ % 1- 2- d`i;k uksV djs a fd flLVe eas ¼rkjh[k½ ds i”pkr ~ bZ&os fcy l`ftr dju s dh lqfo/kk vo#) dj nh tk,xh ;fn jftLVªhd`r O;fDr dsUnzh; eky vkSj lsok dj fu;e] 2017 ds fu;e 138³ ds fuca/kuks a eas O;frdzeh cuk jgrk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 ;k eSau s ekeys ds rF;ks a vkSj Åij mfYyf[kr jftLVªhd`r O;fDr }kjk fd, x, vkosnu@vuqjks/kks a ij /;kuiwoZd fopkj fd;k gSA eSa fuEufyf[kr vk/kkjks a ij bZ&os fcy dks l`ftr djus dh lqfo/kk dks vfu#) djus dk vkosnu uketa wj djrk gw¡ A 1- 2- gLrk{kj% uke% inuke% vf/kdkfjrk% irk% foLr`r vkns'k@dkj.k ¼dkj.kks½a ds fy, i`Fkd nLrkost layXu fd, tk,¡A**A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] lquhy lgxy] mi lfpo-IV ¼foÙk½ &ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx es a l-aQk- 3 ¼10½@foÙk ¼jktLo& ½@ IV I 2017&18@Mh,l& @342 fnukad 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj la- Qk- 3 VI ¼8½@foÙk ¼jktLo&I½@2020&21@Mh-,l- VI@171] fnukda 05/06/2020] }kjk çdkf'kr vf/klwpuk la- 31/2019&jkT; dj] fnukda 05/06/2020 vafre la'kk/s ku fd;k x;kA FINANCE (REVENUE-I) DEPARTMENT DELHI, the 24th June, 2020 NOTIFICATION No. 33/2019 – State Tax No. F. 3(12)/Fin(Rev-I)/2020-21/DS-IV/7.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force from 18th July, 2019. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),- (a) after the words “A person applying for registration to”, the words “deduct or” shall be inserted; (b) after the words “in accordance with the provisions of”, the words and figures “section 51, or, as the case may be,” shall be inserted. 3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted. 4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September, 2019, the following sub- rule shall be inserted, namely:- “(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46: Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.”.[PART IV DELHI GAZETTE : EXTRAORDINARY 6 5. In the said rules, after rule 83A, with effect from such date as may be notified by the State Government, the following rule shall be inserted, namely:- “83B. Surrender of enrolment of goods and services tax practitioner.- (1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner. (2) The Commissioner, or an officer authorized by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.”. 6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall be substituted. 7. In the said rules, in rule 138E, in the first proviso,- (a) after the words “Provided that the Commissioner may,” , the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall be inserted; (b) after the words “reasons to be recorded in writing, by order‖, the words, letters and figures “in FORM GST EWB-06” shall be inserted. 8. In the said rules, after FORM GST PCT –05, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely:- ―FORM GST PCT-06 [See rule 83B] APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1. GSTP Enrolment No. 2. Name of the GST Practitioner <Auto Populated> 3. Address < Auto Populated> 4. Date of effect of cancellation of enrolment I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below: 1. 2. 3. DECLARATION The above declaration is true and correct to the best of my knowledge and belief. I undertake that I shall continue to be liable for my actions as GST Practitioner before such cancellation. (SIGNATURE) Place: Date: FORM GST PCT-07 [See rule 83B] ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1. GSTP Enrolment No. 2. Name of the GST Practitioner < Auto Populated> 3. Address <Auto Populated> 4. No. and Date of application 5. Date of effect of cancellation of enrolment DECLARATION This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . . (SIGNATURE) Place: Date: ”.[PART IV DELHI GAZETTE : EXTRAORDINARY 7 9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- ―Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl. Details of invoices/credit notes/debit notes of outward Tax paid No. supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of No. Central State Cess Type the Tax Tax Taxable (Invoice/ supplier Date Integrated Tax /Union Value Credit Note/ territory Debit Note) Tax 1 2 3 4 5 6 7 8 9 10 ”. 10. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- “Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl. Details of invoices/credit notes/debit notes of outward Tax paid No. supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of No. Type Central State Tax Cess the (Invoice/ Tax /Union Taxable Integrated supplier Date Credit territory Value Tax Note/ Debit Tax Note) 1 2 3 4 5 6 7 8 9 10 ”. 11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:- ―FORM GST EWB-05 [See rule 138 E] Application for unblocking of the facility for generation of E-Way Bill 1 GSTIN <Auto> 2 Legal Name <Auto> 3 Trade Name <Auto> 4 Address <Auto>[PART IV DELHI GAZETTE : EXTRAORDINARY 8 5 Facility of furnishing of information in Part A of <Auto> FORM GST EWB 01 (i.e. facility for generation of E-Way Bill) blocked w.e.f. 6 Reasons of unblocking of facility for generation of <User input> E- Way Bill (i) (ii) (iii) 7 Expected date for filing of returns for the period <User input> under default 8. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation /Status Date: Place: FORM GST EWB – 06 [See rule 138 E] Reference No.: Date: To _______________ GSTIN ---------------------- Name _______________ Address Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill Application ARN: Date: The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f. ------- - in terms of rule 138E of the Central Goods and Services Tax Rules, 2017. I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds: 1. 2. Please note that the system will block the facility for generation of E-Way Bill after _______(date) if the registered person continues to be defaulter in terms of rule 138E of the Central Goods and Services Tax Rules, 2017.[PART IV DELHI GAZETTE : EXTRAORDINARY 9 OR I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds: 1. 2. Signature: Name: Designation: Jurisdiction: Address: Note: Separate document may be attached for detailed order / reason(s).”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV vide notification dated 22nd June, 2017, published vide number No. F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342, dated 22nd June, 2017 and last amended vide notification No. 31/2019 - State Tax, dated 5th June, 2020 published vide number F.3(8)/Fin.(Rev-I)/2020-21/DS-VI/171 dated 5th June, 2020. 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.