Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, specifies a special procedure for registered persons with an aggregate turnover of up to 1.5 crore rupees. It concerns furnishing details of outward supply of goods or services in FORM GSTR-1 on a quarterly basis. The notification also addresses time limits for returns from July 2017 to June 2019, which will be notified later. This notification shall come into force on the 7th day of March, 2019.
Key Points / Main Content:
* **Eligibility and Scope:**
* Applies to registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year.
* Concerns details of outward supply of goods or services or both.
* **GSTR-1 Filing Procedure:**
* Requires furnishing details in FORM GSTR-1 under the Delhi Goods and Services Tax Rules, 2017.
* Filing to be done quarterly, as specified in a provided table.
* For the quarter of April-June 2019, the time period for furnishing details in FORM GSTR1 is 31st July, 2019.
* **Time Limit for Returns:**
* The time limit for returns under section 38(2) and 39(1) of the Delhi Goods and Services Tax Act, 2017, for July 2017 to June 2019 will be notified subsequently.
* **Effective Date:**
* The notification comes into force on March 7, 2019.
Impact Analysis:
* **Registered Persons (with turnover up to 1.5 crore):**
* Impact: Special procedure for furnishing outward supply details quarterly in FORM GSTR-1.
* Action Required: Follow the specified procedure for quarterly filing and stay informed about the notification regarding the July 2017 to June 2019 return deadlines.
* **Government of NCT of Delhi:**
* Impact: Responsible for implementing and overseeing the special procedure.
* Action Required: Ensure the procedure is effectively communicated and implemented and notify the return deadlines for July 2017 to June 2019.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of the National Capital Territory of Delhi relating to Goods and Services Tax.
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.
FORM GSTR1: A form used for furnishing details of outward supplies of goods or services or both, under the Delhi Goods and Services Tax Rules, 2017.
Delhi Goods and Services Tax Rules, 2017: The rules pertaining to the implementation and administration of the Delhi Goods and Services Tax Act, 2017.
A. K. SINGH: Deputy Secretary VI, Finance Department, Government of National Capital Territory of Delhi.
New Delhi: The capital city of India, where the Government of India Press and Controller of Publications are located.
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No. 228] DELHI, WEDNESDAY, SEPTEMBER 4, 2019/BHADRA 13, 1941 [N.C.T.D. No. 196
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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4611 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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ए. के. Sसह,,,, उप-सिचव-VI (िवPत )
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No.11/2019–State Tax
F. No. 3 (45)/Fin (Rev-I)/2019-20/ DS-VI/408.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), 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 registered persons shall furnish the details of outward supply of goods or services or both in
FORM GSTR-1 under 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 GSTR-1 are Time period for furnishing details in FORM
furnished GSTR-1
(1) (2) (3)
1 April –June, 2019 31st July, 2019
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 June, 2019 shall be subsequently notified
in the Official Gazette.
4. This notification shall come into force on the 7th day of March, 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)
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.