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

## Report on Delhi Goods and Services Tax (GST) Act, 2017 Notification **1. Executive Summary:** This report analyzes a notification issued by the Government of the National Capital Territory of Delhi regarding the Delhi Goods and Services Tax (DGST) Act, 2017. The notification provides a special procedure for registered persons with aggregate turnover up to 1.5 crore rupees regarding the furnishing of details of outward supply of goods or services. Key findings include specific timelines for filing FORM GSTR-1 for the quarters of October-December 2020 and January-March 2021. This aims to streamline the GST filing process for smaller businesses. **2. Introduction:** This report aims to provide an overview of a notification pertaining to the Delhi Goods and Services Tax (DGST) Act, 2017, based on the provided text from the official government publication. The report will focus on the key provisions, implications, and implementation aspects as inferred from the notification itself. **3. Policy Overview:** This document pertains to the Delhi Goods and Services Tax (DGST) Act, 2017. * **Core Objective(s):** The core objective, inferred from the text, is to provide a specific procedure for registered persons with a turnover of up to 1.5 crore rupees to furnish details of outward supply of goods or services or both. This likely aims to ease compliance burden for smaller businesses and potentially improve the efficiency of GST collection. **4. Background and Rationale:** This notification is likely an amendment or clarification to the existing procedures under the DGST Act, 2017. The likely reason for this specific change is to simplify the reporting process for businesses with smaller turnovers. By specifying a quarterly filing schedule, the notification aims to reduce the frequency of reporting for these businesses, potentially reducing their compliance costs and administrative burden. **5. Key Provisions / Changes:** This notification introduces the following key changes regarding the submission of outward supply details for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding or current financial year: * **Specific part of the original policy being changed:** This notification amends the existing reporting procedure for FORM GSTR-1 filing under the Delhi Goods and Services Tax Rules, 2017. * **New rule/provision:** Registered persons falling under the specified turnover threshold are now required to furnish details of outward supply of goods or services or both in FORM GSTR-1 on a quarterly basis, following the timelines outlined in the provided table. * **Difference/effect of this change:** This shifts the filing requirement from potentially monthly to quarterly for the specified businesses, effectively reducing their filing frequency and potentially associated compliance costs. The table outlines the following timelines for furnishing details in FORM GSTR1: * For the quarter of October 2020 to December 2020: 13th January 2021 * For the quarter of January 2021 to March 2021: 13th April 2021 **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by this notification are: * Registered persons in the National Capital Territory of Delhi. * Registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies mentioned:** The notification is issued by the Lt. Governor of the National Capital Territory of Delhi, based on the recommendations of the Council. The Finance (Revenue) Department is also involved, as indicated by the issuing authority. * **Timelines or procedures specified:** The notification specifies the timelines for filing FORM GSTR-1 on a quarterly basis for the quarters of October-December 2020 and January-March 2021. * **Implementation aspects related specifically to the changes:** Affected businesses now need to adjust their reporting schedules to align with the quarterly filing requirements outlined in the notification. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this change is to: * Reduce the compliance burden for smaller businesses (turnover up to 1.5 crore rupees) by decreasing the frequency of GST return filings. * Potentially improve the efficiency of GST collection by allowing smaller businesses more time to accurately compile their returns. * Streamline the overall GST process. **9. Conclusion:** The notification regarding the Delhi Goods and Services Tax (DGST) Act, 2017, provides a special procedure for registered persons with a turnover of up to 1.5 crore rupees. It introduces quarterly filing requirements for FORM GSTR-1, aiming to reduce the compliance burden for smaller businesses. The timely implementation of these changes is crucial for ensuring a smoother GST filing process for the affected businesses.

Key Entities Referenced