Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends the Delhi Goods and Services Tax Act of 2017. It concerns input tax credit accumulated on supplies, specifically goods mentioned in the table, received on or after August 1, 2018. The notification is deemed effective from July 26, 2018.
Key Points / Main Content:
* **Amendment Details:**
* The notification introduces a proviso to the opening paragraph of Notification No. 5/2017-State Tax Rate, dated June 30, 2017.
* **Input Tax Credit Restrictions:**
* The notification does not apply to input tax credit accumulated on supplies received on or after August 1, 2018, for goods listed under serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C, and 7 of the table mentioned in the notification.
* **Lapsing of Unutilized Credit:**
* For the specified goods, any unutilized input tax credit remaining after tax payment for July 2018, on inward supplies received up to July 31, 2018, will lapse.
Impact Analysis:
**Businesses/Suppliers dealing with specified goods:**
* Impact: Businesses involved in the supply of goods listed under serial numbers 1 to 7 (including 6A, 6B, and 6C) will be affected by the changes to input tax credit rules.
* Action Required: Businesses need to account for the lapsing of unutilized input tax credit up to July 2018 and adjust their accounting practices accordingly. They should also be aware that no input tax credit can be accumulated on supplies of the specified goods received after August 1, 2018.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region encompassing Delhi and its surrounding urban areas.
Delhi Goods and Services Tax Act, 2017: A state-level legislation enacted by the National Capital Territory of Delhi concerning the Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a body responsible for making recommendations on GST-related matters.
Department of Finance RevenueI: A department of the Government of the National Capital Territory of Delhi, responsible for finance and revenue matters.
A. K. SINGH: The Dy. Secy. VI Finance, Government of National Capital Territory of Delhi.
052017State Tax Rate: Notification number related to State Tax Rate.
Mayapuri, New Delhi: Location of the Government of India Press in Delhi.
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 20/2018-State Tax (Rate)
F. No. 3 (11)/Fin (Rev-I)/2019-20/ DS-VI/377.—In exercise of the powers conferred by clause (ii)
of the proviso to sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017),
the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of National Capital Territory
of Delhi, in the Department of Finance (Revenue-I), No.5/2017-State Tax (Rate), dated the 30th June, 2017,
published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/371,
dated the 30thJune, 2017, namely:-
In the said notification, in the opening paragraph, the following proviso shall be inserted, namely:-
“Provided that,-
(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies
received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers
1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and
(ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after
payment of tax for and up to the month of July, 2018, on the inward supplies received up to the
31st day of July, 2018, shall lapse.”.
2. This notification shall be deemed to have come into force with effect from the 26th day of July, 2018.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Note : The principal Notification No. 05/2017-State Tax (Rate), dated the 30th June, 2017 was published in
the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/371 dated
30th June, 2017 and last amended vide notification No. 44/2017-State Tax (Rate), dated the
28th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide
No. F. 3(62)/Fin.(Rev-I)/2017-18/DS-VI/770 dated 28th November, 2017.
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.