Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, amends notification No. 11/2020-State Tax, dated August 20, 2020, regarding the Delhi Goods and Services Tax Act, 2017. It clarifies the registration and statement/return filing requirements for corporate debtors under the Act, with changes effective from March 21, 2020, and the notification itself effective from May 5, 2020.
Key Points / Main Content:
Amendments to Notification 11/2020-State Tax:
* Concerns Section 148 of the Delhi Goods and Services Tax Act, 2017.
* Amends notification No. 11/2020-State Tax, dated August 20, 2020.
Corporate Debtors:
* Exclusion: Corporate debtors who have furnished statements under Section 37 and returns under Section 39 of the Act for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a specific class of persons.
* New Registration: Effective March 21, 2020, corporate debtors under IRP/RP are treated as distinct persons.
* Requirement for New Registration: Requires new registration in each State or Union Territory where the corporate debtor was previously registered. This must occur within thirty days of IRP/RP appointment or by June 30, 2020, whichever is later.
Effective Date:
* The notification is effective from May 5, 2020.
Impact Analysis:
Corporate Debtors Undergoing Resolution:
* Impact: Corporate debtors undergoing resolution are now distinctly defined for registration purposes under GST.
* Action Required: Those under IRP/RP must obtain new GST registrations in each relevant State/Union Territory within the specified timeframe.
Interim Resolution Professionals (IRP) and Resolution Professionals (RP):
* Impact: IRPs/RPs need to understand the new registration requirements for corporate debtors under their management.
* Action Required: Ensure new GST registrations are obtained for the corporate debtor within thirty days of their appointment or by June 30, 2020, whichever is later.
Tax Authorities:
* Impact: Tax authorities need to implement and enforce the amended registration provisions for corporate debtors.
* Action Required: Process and manage new registration applications from corporate debtors under IRP/RP according to the new guidelines.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, India in 2017.
National Capital Territory of Delhi: A Union Territory and city in India.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on issues related to GST.
Finance RevenueI Department: A department of the Government of National Capital Territory of Delhi.
IRPRP: Stands for Interim Resolution Professional / Resolution Professional. An insolvency professional appointed under the Insolvency and Bankruptcy Code.
New Delhi: Capital of India
SUNIL SEHGAL: Dy. Secy. IV Finance of the National Capital Territory of Delhi.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.-H2x7x0x 82020-221364
SG-DLxx-ExG-2ID7E0x8x2x0 20-221364
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 168] दिल्ली, बुधवार, अगस्ट्त 26, 2020/भाद्र 4, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 111
No. 168] DELHI, WEDNESDAY, AUGUST 26, 2020/BHADRA 4, 1942 [N. C. T. D. No. 111
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] 26 vxLr] 2020
la- 39@2020&jkT; dj
la-Qk- 3¼31½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@57.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh
flQkfj'kks a ij] fnYyh ljdkj ds foÙk foHkkx ¼jktLo& jktLo&I½ esa] vf/klwpuk la- 11@2020&jkT; dj] rkjh[k
20&08&2020 dks fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a la[;kad la-Qk-3¼25½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@
51] rkjh[k 20&08&2020 }kjk çdkf'kr fd;k x;k Fkk] dk fuEufyf[kr la“kks/ku djr s gSa] vFkkZr~ %&
mä vf/klwpuk eas&
¼i½ çFke iSjk eas] fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
Þijra q O;fä;k sa ds ,sl s oxZ es a os fuxfer _.kh ugh a vk;sxa s ftUgksua s vkbZvkjih@vkjih dh fu;qfä ds igy s rd dh
lHkh dj vof/k;ks a ds fy, mä vf/kfu;e dh /kkjk 37 ds v/khu fooj.k vkSj /kkjk 39 ds v/khu fooj.kh Hkj fn;k gS Aß(
3928 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
¼ii½ iSjk 2 ds LFkku ij] rkjh[k 21 ekpZ] 2020 ls çHkkoh vof/k;ks a ds fy,] fuEufyf[kr iSjk j[kk tk,xk]
vFkkZr%&
Þ2- jftLVªhdj.k&,sl s O;fä;ks a ds mä oxZ dk]s vkbZvkjih@vkjih rkjh[k dh fu;qfä dh rkjh[k ls çHkkoh
fuxfer _.kh ds lqfHkUu O;kfä ds :i eas ekuk tk,xk vkSj çR;sd jkT;ks a vkSj la?k jkT; {ks=ks a eas tgka og fuxfer _.kh
iwoZ eas jftLVMZ Fkk] vkbZvkjih@vkjih dh fu;qfä ds rhl fnu ds Hkhrj ;k 30 twu] 2020 rd] tks Hkh i“pkr dk gks] u;k
jftLVªhdj.k ¼ftls blesa blds i“pkr~ u;k jftLVªhdj.k dgk x;k gS½ djkus ds fy, mÙkjnk;h gksxk AßA
2- ;g vf/klwpuk 5 ebZ] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo&IV ¼foÙk½
fVIi.k % eyw vf/klwpuk dks fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la- 11@2020&jkT; dj] rkjh[k -20&08&2020
la[;kad l-aQk- 3¼25½@foÙk¼jktLo&I½@2020&21@Mh,l& IV@51] rkjh[k 20&08&2020 }kjk çdkf“kr fd;k x;k Fkk A
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 39/2020– State Tax
No. F.3(31 )/Fin.(Rev-I)/2020-21/DS-IV/57.—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-I) No. 11/2020– State Tax, dated
20-08-2020, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (25)/Fin (Rev-I)/2020-21/DS-IV/51
dated the 20-08-2020, namely:-
In the said notification
(i) in the first paragraph, the following proviso shall be inserted, namely: -
“Provided that the said class of persons shall not include those corporate debtors who have furnished the
statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to
the appointment of IRP/RP.”;
(ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted,
namely: -
“2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be
treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter
referred to as the new registration)in each of the States or Union territories where the corporate debtor was
registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is
later:.”.
2. This notification shall come into force with effect from the 05th day of May, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Note: The principal notification was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 ( 25 )/Fin
(Rev-I)/2020-21/DS-IV/51 dated the 20-08- 2020, vide notification No. 11/2020-State Tax, dated the 20-08-2020.
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.