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

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNME NT OF INDIA एस.जी.-डी.एल.-अ.-03032020-216502 xxxGIDHxxx SG-DLxx-ExG-0ID3E0x3x2x0 20-216502 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 34] दिल्ली, िुक्रवार , फरवरी 28, 2020/फाल्ग नु 9, 1941 [रा.रा.रा.क्ष.ेदि. स.ं 394 No. 34] DELHI, FRIDAY, FEBRUARY 28, 2020/PHALGUNA 9, 1941 [N.C.T.D. No. 394 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼jktLo&I½ foHkkx vf/klwpuk fnYyh] 28 Qjojh] 2020 la- 43@2018&jkT; dj la- Qk- 03¼46½@foÙk¼jktLo&I½@2019&20@Mh-,l-VI@101.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bl vf/klwpuk eas mDr vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk iznÙk 'kfä;ks a dk ç;ksx djrs gq, vkSj& (i) vf/klwpuk la[;k 57@2017&jkT; dj rkjh[k 12 fnlEcj] 2017] tk s fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] eas la-Qk- 03¼70½@foÙk¼jktLo&1½@2017&18@Mh-,l-VI@808 rkjh[k 12 fnlEcj] 2017 }kjk izdkf'kr dh xbZ Fkh( (ii) vf/klwpuk la[;k 33@2018&jkT; dj rkjh[k 30 vxLr] 2019] tk s fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] eas la- Qk- 03¼3½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@356&366 rkjh[k 30 vxLr] 2019 }kjk izdkf'kr dh xbZ Fkh( dks flok; mu ckrks a ds] tks ,sl s vf/kØe.k ls iwoZ dh xbZ Fkh ;k dju s dk yksi fd;k x;k Fkk] vf/kØkra djr s gq, vkSj ifj’kn~ dh flQkfj'kks a ij jftLVªh—r O;fDr;ks a dks] ftudk iwoZorhZ foÙk o’kZ ;k pky w foÙk o’kZ ea ss 1-5 djksM+ #i, rd lexz vkorZ gS] dks ,sls jftLVªh—r O;fDr;ks a ds oxZ ds :i eas vf/klwfpr djrh gS] tks uhp s ;Fkk of.kZr izfØ;k dk eky ;k lsok ;k nksuks a dh tkod iwfrZ ds C;kSj s izLrqr dju s ds fy, vuqlj.k djsxa sA 1193 DG/2020 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 2- mDr O;fDr eky ;k lsok ;k nksuks a dh tkod iwfrZ] tks uhp s nh xbZ lkj.kh ds LraHk ¼2½ eas ;FkkfofufnZ’V frekgh ds nkSjku mDr lkj.kh ds LraHk ¼3½ eas rRLFkkuh izfof’V es a ;Fkk fofufnZ’V le;kof/k rd dh xbZ gS] ds C;kSjks a dks fnYyh eky vkSj lsok dj fu;e] 2017 ds iz:i th,lVhvkj&1 esa izLrqr dj ldsaxs] vFkkZr~ %& lkj.kh Øe la- frekgh] ftlds fy, iz:i th,lVhvkj&1 esa iz:i th,lVhvkj&1 esa C;kSjs izLrqr djus C;kSjs izLrqr fd, tkrs gSa ds fy, le;kof/k ¼1½ ¼2½ ¼3½ 1- tqykbZ&flracj] 2017 31 vDrcw j] 2018 2- vDrcw j&fnlacj] 2017 31 vDrcw j] 2018 3- tuojh&ekpZ] 2018 31 vDrcw j] 2018 4- vizSy&twu] 2018 31 vDrcw j] 2018 5- tqykbZ&flracj] 2018 31 vDrcw j] 2018 6- vDrcw j&fnlacj] 2018 31 tuojh] 2019 7- tuojh&ekpZ] 2019 30 vizSy] 2019 ijra q eky ;k lsok ;k nksuks a dh tqykbZ] 2018 ls flracj] 2018 dh frekgh ds fy, iz:i th,lVhvkj&1 eas tkod iwfrZ ds C;kSj&s ¼i½ dsjy jkT; eas jftLVªhd`r O;fDr;ks a }kjk( ¼ii½ jftLVªhd`r O;fDr] ftudk dkjksckj dk eyw LFkku dukZVd jkT; eas dksMkxq ftys eas gS( vkSj ¼iii½ jftLVªhd`r O;fDr] ftudk dkjksckj dk eyw LFkku iqMqpsjh la?k jkT; {ks= ds ekgs esa gS] bySDVªkWfudh :i ls lkekU; iksVZy ds ek/;e ls 15 uoacj] 2018 dks ;k mlls iwoZ izLrqr fd, tk,axs% ijra q ;g vkSj fd eky ;k lsok ;k nksuks a dh tqykbZ] 2017 ls flracj] 2018 dh frekgh ds fy, djnkrkvks a }kjk] ftUgksua s vf/klwpuk la- 31@2018&jkT; dj rkjh[k 02 flrEcj] 2019] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] eas la- Qk- 03¼16½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@384 rkjh[k 02 flrEcj] 2019 }kjk izdkf'kr dh xbZ Fkh] ds fuca/kuks a esa eky vkSj lsok dj igpku la- ¼th,lVhvkbZ,u½ vfHkizkIr dj yh gS] }kjk iz:i th,lVhvkj&1 eas tkod iwfrZ ds C;kSjks a dks bySDVªkWfudh #i ls lkekU; iksVZy ds ek/;e ls 31 fnlacj] 2018 dks ;k mlls iwoZ izLrqr fd;k tk,xkA 3- mDr vf/kfu;e dh /kkjk 38 dh mi/kkjk ¼2½ vkSj /kkjk 39 dh mi/kkjk ¼1½ ds v/khu tqykbZ] 2017 ls ekpZ] 2019 ds ekl ds fy,] ;FkkfLFkfr] C;kSjks a ;k fooj.kh dks izLrqr dju s dh le;&lhek i'pkrorhZ :i ls jkti= eas vf/klwfpr dh tk,xhA 4- ;g vf/klwpuk 10 flrEcj] 2018 ls ykxw ekuh tk,xhA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] lquhy lgxy] mi lfpo&VI ¼foÙk½ FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 28th February, 2020 No. 43/2018–State Tax No. F. 3(46)/Fin.(Rev-I)/2019-20/DS-VI/101.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of – (i) Notification No. 57/2017–State Tax dated 12th December, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(70)/Fin.(Rev-I)/2017-18/DS-VI/808 dated the 12th December, 2017; (ii) Notification No. 33/2018–State Tax dated 30th August, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(3)/Fin.(Rev-I)/2019-20/DS-VI/356-366 dated the 30th August, 2019.3 DELHI GAZETTE : EXTRAORDINARY PART IV] except as respects things done or omitted to be done before such supersession, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Quarter for which details in FORM Time period for furnishing details in FORM GSTR-1 GSTR-1 are furnished (1) (2) (3) 1 July - September, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018 3 January - March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July - September, 2018 31st October, 2018 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018: Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 2nd September, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(16)/Fin.(Rev-I)/2019-20/DS-VI/384, dated 2nd September, 2019, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. 4. This notification shall be deemed to have come into force with effect from the 10th day of September, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy.-VI (Fnance) 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.