Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends a previous notification regarding the Delhi Goods and Services Tax Act, 2017. The amendment concerns input tax credit on exports and introduces a requirement for a Chartered Accountant's certificate under certain conditions. It came into effect on January 15, 2019.
Key Points / Main Content:
Amendments to Notification No. 48/2017-State Tax:
* Concerns section 147 of the Delhi Goods and Services Tax Act, 2017.
* The column number 2 against S. No.1 in the Table shall be inserted with the following proviso:
* Requires a certificate from a chartered accountant to be submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply for goods supplied when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods other than nil rated or fully exempted goods.
* Exempts the certificate requirement if input tax credit has not been availed on inputs used in the manufacture of export goods.
* Removes the words "on pre-import basis" from the Explanation against serial number 1.
Effective Date:
* The notification is effective from January 15, 2019.
Impact Analysis:
Businesses involved in export activities:
* Impact: Those availing input tax credit on exports may need to obtain a certificate from a chartered accountant.
* Action Required: Determine if a chartered accountant's certificate is required and, if so, obtain and submit it to the jurisdictional commissioner of GST or an authorized officer within six months of supply.
Tax Authorities (Jurisdictional Commissioner of GST or Authorised Officer):
* Impact: Responsible for receiving and processing certificates submitted by businesses.
* Action Required: Prepare to receive and process the chartered accountant certificates, potentially including establishing a system for tracking and verifying these submissions.
Chartered Accountants:
* Impact: May see an increased demand for their services in providing certificates related to input tax credit on exports.
* Action Required: Understand the requirements for the certificate and be prepared to provide it to businesses as needed.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi relating to 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.
Department of Finance Revenue1: A department of the Government of the National Capital Territory of Delhi.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi.
GST: Goods and Services Tax
Council: Refers to the GST Council, a body responsible for making recommendations on GST-related matters.
A.K. SINGH: Dy. Secy. VI Finance of National Capital Territory of Delhi.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 01/2019-State Tax
F. No. 3 (43)/Fin. (Rev-I)/2019-20/DS-VI/406.—In exercise of the powers conferred by section 147 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 amendment in the notification of the Government of
National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 48/2017-State Tax dated the
23rd November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV vide number No. F. 3 (42)/
Fin. (Rev-I)/2017-18/ DS-VI/746 dated the 23rd November, 2017, namely:—
In the said notification,
(i) In the Table, the column number (2) against S. No.1, after the entry, the following proviso shall be
inserted, namely: —
“Provided that goods so supplied, when exports have already been made after availing input tax
credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of
taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a
chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer
authorised by him within 6 months of such supply,;
Provided further that no such certificate shall be required if input tax credit has not been availed on
inputs used in manufacture of export goods.”;
(ii) In the Explanation against serial number 1 the words “on pre-import basis” shall be omitted.
2. This notification shall be deemed to have come into force with effect from the 15th day of January, 2019.
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. 48/2017- State Tax dated 23rd November, 2017 was published in the Gazette
of Delhi, Extraordinary, Part IV, vide number No. F. 3 (42)/Fin. (Rev-I)/2017-18/DS-VI/746 dated the
23rd 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.