In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act,

Executive Summary: This document contains multiple notifications issued by the Government of the National Capital Territory of Delhi relating to the Delhi Goods and Services Tax Act, 2017. These notifications cover amendments to existing notifications, special procedures for certain registered persons, tax rate changes, and the commencement date for specific amendment rules. Key dates mentioned include deadlines for furnishing statements and returns, and effective dates for the notifications. Key Points / Main Content: Amendments to Notification No. 212019-State Tax, dated 17th October, 2019: * Persons furnishing FORM GST CMP-08 for the quarter ending 31st March, 2020, must submit it by 7th July, 2020. * Persons furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, must submit it by 15th July, 2020. * Effective date: 3rd April, 2020. Special Procedure for Certain Foreign Companies (Airlines): * Foreign airlines companies compliant with specific sections of the Companies Act, 2013 and Companies Registration of Foreign Companies Rules, 2014, are notified under a special procedure. * These companies are not required to furnish reconciliation statements in FORM GSTR-9C. * A statement of receipts and payments for Indian business operations, authenticated by a practicing Chartered Accountant in India, must be submitted for each GSTIN by 30th September of the succeeding financial year. * Effective date: 16th March, 2020. Amendments to Notification No. 12017-State Tax Rate, dated 30th June, 2017: * Omission of serial number 187 in Schedule I (2.5%). * Insertion of serial number 75A (3605 00 10 All goods) in Schedule II (6%). * Omission of serial numbers 202 and 203 in Schedule II (6%). * Omission of serial number 73 in Schedule III (9%). * In serial number 379 of Schedule III (9%), the entry in column 3 is substituted with "All goods". * Effective date: 1st April, 2020. Amendment to Notification No. 42018-State Tax, dated 23rd February, 2018: * In the third proviso, "10th January, 2020" is replaced with "17th January, 2020". * Effective date: 10th January, 2020. Commencement Date for Amendment Rules: * Rules 10, 11, 12, and 26 of the Delhi Goods and Services Tax Fourth Amendment Rules, 2019, come into force on 24th September, 2019. Impact Analysis: Taxpayers Furnishing GST CMP-08 and GSTR-4: * Impact: Revised deadlines for submitting statements and returns for the quarter/year ending March 31, 2020. * Action Required: Ensure timely submission of FORM GST CMP-08 by July 7, 2020, and FORM GSTR-4 by July 15, 2020. Foreign Airlines Companies: * Impact: Exemption from furnishing reconciliation statements in FORM GSTR-9C, subject to specific conditions. * Action Required: Comply with the requirement to submit an authenticated statement of receipts and payments by 30th September of the succeeding financial year. Businesses Dealing with Goods Under Revised Tax Rates: * Impact: Changes to tax rates on specific goods as per the amendments in Schedule I, II, and III. * Action Required: Update tax calculations and invoicing practices to reflect the new tax rates effective from April 1, 2020. Taxpayers Affected by Notification No. 42018-State Tax: * Impact: Change in date mentioned in the third proviso of the original notification. * Action Required: Note the change from "10th January 2020" to "17th January 2020" and adjust actions accordingly. Entities Affected by Delhi Goods and Services Tax Fourth Amendment Rules, 2019: * Impact: Implementation of Rules 10, 11, 12 and 26. * Action Required: Understand and comply with the requirements outlined in Rules 10, 11, 12 and 26 of the Delhi Goods and Services Tax Fourth Amendment Rules, 2019, effective from September 24, 2019.

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