Executive Summary:
This notification, issued by the Lt. Governor of the National Capital Territory of Delhi, amends Notification No. 21/2019-State Tax, dated October 17, 2019, regarding the Delhi Goods and Services Tax Act, 2017. The amendment concerns the due date for furnishing self-assessed tax payment details in FORM GST CMP-08 for the quarter of April to June 2019. This notification comes into effect on July 18, 2019.
Key Points / Main Content:
* **Amendment:** Amends Notification No. 21/2019-State Tax, dated October 17, 2019.
* **Legal Basis:** In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017.
* **FORM GST CMP-08 Due Date:**
* The due date for furnishing the statement in FORM GST CMP-08, containing details of self-assessed tax payment.
* For the quarter from April 2019 to June 2019, or part thereof, is July 31, 2019.
* **Effective Date:** This notification comes into force with effect from July 18, 2019.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers who opted for the Composition Scheme and use FORM GST CMP-08 to declare and pay their self-assessed tax for the quarter of April to June 2019 are impacted.
* Action Required: Taxpayers need to ensure that the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019 or part thereof is furnished by July 31, 2019.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi.
National Capital Territory of Delhi: A Union Territory and a state equivalent region of India.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor of Delhi, the constitutional head of the state.
Finance Revenue1 Department: A department of the Government of National Capital Territory of Delhi.
Notification No. 212019State Tax, dated the 17th October, 2019: A notification issued by the Finance Revenue1 Department, Government of National Capital Territory of Delhi.
FORM GST CMP08: A form for furnishing the statement containing the details of payment of self-assessed tax.
April, 2019 to June, 2019: The quarter for which the due date for furnishing the statement containing the details of payment of self-assessed tax is being amended.
A.K. SINGH: The Dy. Secy.VI Finance who issued the order on behalf of the Lt. Governor of the National Capital Territory of Delhi
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 12th December, 2019
No. 34/2019- State Tax
No. F. 3(85)/Fin.(Rev-I)/2019-20/ DS-VI/612.—In exercise of the powers conferred by section 148 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 amendments in the notification of the Government of
National Capital Territory of Delhi in the Department of Finance (Revenue-1) Notification No. 21/2019-State Tax, dated
the 17th October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/
2019-20/DS-VI/490 dated the 17th October, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –
“Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in
said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 31st day of July, 2019”.
2. This notification shall come into force with effect from the 18th day of July, 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.21/2019-State Tax, dated the 17th October, 2019, was published in the Gazette of
Delhi, Extraordinary Part IV, vide number No. F.3(73)/Fin.(Rev-I)/2019-20/DS-VI/490, dated the 17th October,
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.