Executive Summary:
This notification amends the Delhi Goods and Services Tax Rules, 2017. It introduces provisions for transporters with registrations in multiple states/UTs to obtain a unique common enrolment number, modifies appeal processes, allows for extensions in recording final reports for FORM EWB-03, and includes sections 129 & 130 in rule 142 subrule 5 after section 76. The amendments come into force on varying dates, with rule 109A being effective from the date of publication and others from June 19, 2018.
Key Points / Main Content:
* **Unique Common Enrolment Number for Transporters:**
* Transporters registered in more than one State/Union Territory with the same PAN can apply for a unique common enrolment number.
* Application must be submitted using FORM GST ENR-02 with any of their GSTINs.
* Upon validation, a unique common enrolment number will be generated.
* Transporters with a unique enrolment number cannot use individual GSTINs for Chapter XVI purposes.
* **Amendment to Appeal Process (Rule 109A):**
* Appeals against orders by Deputy/Assistant Commissioner/GST Officer can be made to the Special/Additional/Joint Commissioner within three months of communication.
* Officers directed to appeal under section 107(2) have six months to appeal to the Special/Additional/Joint Commissioner.
* The Commissioner can define jurisdiction based on territory, pecuniary limit, or appeal type.
* **Extension for FORM EWB-03 Recording (Rule 138C):**
* The Commissioner or authorized officer may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days, given sufficient cause.
* The extension period is counted from the midnight of the vehicle interception date.
* **Amendment to Rule 142:**
* In subrule 5, after the words and figures of section 76, the words and figures or section 129 or section 130 shall be inserted.
* **New Form Insertion:**
* FORM GST ENR-02 is inserted after FORM GST ENR-01.
* **FORM GST ENR-02 Details:**
* Form is titled "Application for obtaining unique common enrolment number" for transporters registered in more than one State/Union Territory having the same PAN.
* Requires Legal name, PAN, details of registrations having the same PAN (Sl. No., GSTIN, Trade Name, State/UT).
* Includes a verification section with signature, place, name of authorized signatory, date, and designation/status.
Impact Analysis:
* **Transporters Registered in Multiple States/UTs:**
* *Impact:* Can simplify compliance by using a unique common enrolment number instead of multiple GSTINs for specific purposes.
* *Action Required:* If desired, apply for a unique common enrolment number using FORM GST ENR-02.
* **Taxpayers Filing Appeals:**
* *Impact:* The notification changes the time frame of the appeal.
* *Action Required:* Be aware of the revised appeal process and timelines.
* **Tax Authorities (Commissioner, Officers):**
* *Impact:* Given authority to extend the time for recording final reports in FORM EWB-03 under certain conditions.
* *Action Required:* Implement procedures for evaluating and granting extensions for FORM EWB-03 recording.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted by the National Capital Territory of Delhi government relating to Goods and Services Tax.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the implementation and administration of the Delhi Goods and Services Tax Act, 2017.
National Capital Territory of Delhi: A Union Territory and a state, containing New Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
FORM GST ENR02: Application form for obtaining unique common enrolment number for transporters.
Goods and Services Tax Identification Numbers: Identification number for taxpayers under Goods and Service Tax
FORM EWB03: Form related to e-way bill under GST, specifically Part B which requires recording the final report.
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
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GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 197] DELHI, TUESDAY, SEPTEMBER 3, 2019/BHADRA 12, 1941 [N.C.T.D. No. 164
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PART—IV
——————
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:10)(cid:10)(cid:10)(cid:10)वव वव ----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी,,,, 2 िसत(cid:10)ब र,,,, 2019
सससस..ंं..ंं 22228888////2222000011118888 –––– रररराााा(cid:11)(cid:11)(cid:11)(cid:11)यययय ककककरररर
फफफफाााा.... सससस..ंं..ंं 00003333((((11114444))))//// ििििवववव(cid:14)(cid:14)(cid:14)(cid:14) ((((ररररााााजजजज----1111))))////2222000011119999----22220000////डडडडीीीीएएएएसससस----IIIIVVVV////333377779999....———— रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल, (cid:1)द(cid:3)ली माल और
सेवा कर अिधिनयम, 2017 (2017 का 03) क(cid:26) धारा 164 (cid:30)ारा (cid:31)द शि"य# का (cid:31)योग करते &ए, (cid:1)द(cid:3)ली माल और सेवा कर िनयम,
2017 का और संशोधन करने के िलए िन*िलिखत िनयम बनाती ह,ै अथा1त् :--
1111.... (1) इन िनयम# का संि(cid:19)7 नाम (cid:1)द(cid:3)ली माल और सेवा कर (छठा संशोधन) िनयम, 2018 ह ै।
(2) इन िनयम# म9 जैसा अ:यथा उपबंिधत है, उसके िसवाय, यह अिधसूचना (cid:1)दनांक 19 जून, 2018 से (cid:31)भावी होगी।
2222.... (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 म,9--
(i) िनयम 58 के उपिनयम (1) के प@ात,् िन*िलिखत उपिनयम अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“(1क) इन िनयम# के अBयाय 16 के (cid:31)योजन# के िलए, एक ही Aथायी खाता संCया वाला कोई ऐसा पFरवाहक,
जो एक से अिधक रा(cid:25)य या संघ रा(cid:25)य(cid:19)े(cid:21) म9 रिजAHीकृत ह,ै अपनी (cid:1)कसी एक माल और सेवा कर पहचान संCयांक का
उपयोग करके (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीी ईईईईएएएएननननआआआआरररर----00002222 म 9 Kयौरे दते े &ए िविशM सामा:य नामांकन संCयांक के िलए आवेदन कर
सकेगा और (cid:1)दए गए Kयौर# का िविधमा:यकरण होने पर, िविशM सामा:य नामांकन संCयांक बनाया जाएगा और उस े
उ" पFरवाहक को संसूिचत (cid:1)कया जाएगा :
परंतु जहां उ" पFरवाहक ने िविशM सामा:य नामांकन संCयांक (cid:31)ा7 कर िलया है, वहां वह उ" अBयाय 16 के
(cid:31)योजन# के िलए (cid:1)कसी भी माल और सेवा कर पहचान संCयांक के उपयोग का हकदार नहR होगा ।”;
4551 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(ii) िनयम 109क के Aथान पर, िन*िलिखत रखा जाएगा, जो इस अिधसूचना के (cid:1)द(cid:3)ली राजप(cid:21) म 9(cid:31)काशन क(cid:26) ितिथ
से लागू मनी जाएगी, अथा1त् :-
(1) इस अिधिनयम या (cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017 के अधीन पाFरत (cid:1)कसी िविन@य या आदशे से
Tिथत कोई Tि", उस तारीख स,े िजसको उ" िविन@य या आदशे क(cid:26) संसूचना ऐसे Tि" को दी जाती ह,ैतीन
मास के भीतर,िवशेष आयु"/अितFर" आयु"/संयु" आयु",को अपील कर सकेगा, जहां ऐसा िविन@य या
आदशे उपायु" या सहायक आयु" या माल एवं सेवा कर अिधकारी (cid:30)ारा पाFरत (cid:1)कया गया हो ।
(2) इस अिधिनयम या (cid:1)द(cid:3)ली माल और सेवा कर अिधिनयम, 2017 के अधीन पाFरत (cid:1)कसी िविन@य या आदशे के
िवWX अपील करने के िलए धारा 107 क(cid:26) उपधारा (2) के अधीन िनदिZ शत कोई अिधकारी,उ" िविन@य या
आदशे क(cid:26) संसूचना क(cid:26) तारीख से 6 मास के भीतर, िवशेष आयु"/अितFर" आयु"/संयु" आयु",को अपील कर
सकेगा, जहां ऐसा िविन@य या आदशे उपायु" या सहायक आयु" या माल एवं सेवा कर अिधकारी (cid:30)ारा पाFरत
(cid:1)कया गया हो :
परंतु आयु", (cid:19)े(cid:21) या आ[थक सीमा या अपील क(cid:26) (cid:31)कृित या \ेणी या (cid:1)कसी अ:य आधार पर िजसे आयु"
उिचत समझे, संबि:धत (cid:31)ािधकारी के (cid:19)े(cid:21)ािधकार को िनधा1Fरत कर सकता ह ै।
िनयम 138ग के उपिनयम (1) के प@ात,् िन*िलिखत परंतुक अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“परंतु जहां पFरिAथितयां ऐसा अपिे (cid:19)त कर9, वहां आयु", या उसके (cid:30)ारा (cid:31)ािधकृत कोई अ:य अिधकारी, द[शत
(cid:1)कए गए पया17 कारण# के आधार पर, (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप ईईईईडडडड(cid:26)(cid:26)(cid:26)(cid:26)(cid:27)(cid:27)(cid:27)(cid:27)ययययबबूूबबूू ीीीी----00003333 के भाग ख म9 अंितम Fरपोट1 अिभिलिखत करने के समय
को, तीन (cid:1)दन से अनिधक क(cid:26) अितFर" अविध के िलए बढ़ा सकेगा ।
(cid:10)(cid:10)(cid:10)(cid:10)पपपप(cid:30)(cid:30)(cid:30)(cid:30)ीीीीककककररररणणणण————यथािAथित, चौबीस घंटे या तीन (cid:1)दन क(cid:26) अविध क(cid:26) संगणना उस तारीख क(cid:26) मBयराि(cid:21) से क(cid:26)
जाएगी, िजसको यान बीच म9 रोका गया था ।”;
(iii) िनयम 142 के उपिनयम (5) म,9 “धारा 76 क(cid:26) उपधारा (3)” शKद#, अंक# और को‘क# के प@ात,् “या धारा 129
या धारा 130” शKद और अंक अंत:Aथािपत (cid:1)कए जाएंगे ;
(iv) (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीी ईईईईएएएएननननआआआआरररर----00001111 के प@ात,् िन*िलिखत (cid:31)aप अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“(cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)पपपप जजजजीीीीएएएएससससटटटटीीीी ईईईईएएएएननननआआआआरररर----00002222
[िनयम 58(1क) दिे खए]
ििििववववििििशशशश(cid:30)(cid:30)(cid:30)(cid:30) ससससााााममममाााा""""यययय ननननााााममममााााककंंककंं नननन सससस$$ंं$$ंं ययययााााककंंककंं अअअअििििभभभभ(cid:15)(cid:15)(cid:15)(cid:15)ाााा’’’’ ककककररररनननन ेे ेेककककेेेे ििििललललएएएए आआआआववववददेेददेे नननन
[एक ही Aथायी खाता संCया वाले केवल ऐसे पFरवाहक के िलए, जो एक से अिधक रा(cid:25)य या संघ रा(cid:25)य(cid:19)े(cid:21) म9 रिजAHीकृत ह]ै
1. (क) िविधक नाम
(ख) Aथायी खाता संCया
2. एक ही Aथायी खाता संCया वाले के रिजAHीकरण के Kयौरे
cम सं0 माल और सेवा कर पहचान संCयांक Tापार का नाम रा(cid:25)य/संघ रा(cid:25)य(cid:19)े(cid:21)
3. सससस(cid:3)(cid:3)(cid:3)(cid:3)ययययाााापपपपनननन
मd सeयिन‘ा से (cid:31)ितfान करता g ं और घोिषत करता g ं (cid:1)क इसम9 ऊपर दी गई जानकारी मेरे सवi म fान और िवjास म9
सeय और सही ह ैऔर उसम9 से कोई बात िछपाई नहR गई ह ै।
हAता(cid:19)र
Aथान : ............................................. (cid:31)ािधकृत हAता(cid:19)रकता1 का नाम
तारीख . ............................................ पद/(cid:31)ािAथित .........................
ककककााााययययाााा+ल+ल+ल+लयययय उउउउपपपपययययोोोोगगगग ककककेेेे ििििललललएएएए————
नामांकन संCया -- तारीख -- .......................... ।”
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. lसह, उप-सिचव-VI (िव )[PART IV DELHI GAZETTE : EXTRAORDINARY 3
////टटटट0000पपपपणणणणीीीी :::: मूल अिधसूचना, (cid:1)द(cid:3)ली सरकार के राजप(cid:21), असाधारण म 9 अिधसचू ना (cid:1)दनांक 22 जून, 2017 को फा. स.ं 03 (10) /िव
(राज.-1)/2017-18/डीएस-VI/342, (cid:1)दनांक 22 जून, 2017, को (cid:31)कािशत &ई थी एवं िपछली बार उसम9 संशोधन
अिधसूचना संC या 26/2018-रा(cid:25)य कर (cid:1)दनांक 02.09.2019 को फा. सं. 03 (13) /िव (राज.-1)/2019-20/डीएस-VI/
378, (cid:1)दनांक 02.09.2019, से (cid:31)कािशत &ई थी ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 28/2018 – State Tax
F. No. 3 (14)/Fin (Rev-I)/2019-20/ DS-VI/379.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of
Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—
(1) These rules may be called the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force from the date of 19th June, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017, -
(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one
State or Union Territory having the same Permanent Account Number, he may apply for a unique
common enrolment number by submitting the details in FORM GST ENR-02 using any one of his
Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique
common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall
not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the
said Chapter XVI.”;
(ii) for rule 109A, the following shall be substituted with effect from the date of publication of this
notification in the Delhi Gazette, namely:-
(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and
Services Tax Act, 2017 may appeal to the Special Commissioner/Additional Commissioner/Joint
Commissioner where such decision or order is passed by the Deputy Commissioner/Assistant
Commissioner/Goods and Service Tax Officer, within three months from the date on which the said
decision or order is communicated to such person.
(2) An officer directed under sub-section(2) of section 107 to appeal against any decision or order passed
under this Act or the Central Goods and Services Tax Act, 2017 may appeal to the Special
Commissioner/Additional Commissioner/Joint Commissioner where such decision or order is passed
by the Deputy Commissioner/Assistant Commissioner/Goods and Service Tax Officer, within six
months from the date of communication of the said decision or order:
Provided that the Commissioner may fix the jurisdiction of the respective authority on the
basis of territory or pecuniary limit or nature or class of appeals or any other basis that may
be deemed appropriate by the Commissioner.
(iii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by
him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of
FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the
midnight of the date on which the vehicle was intercepted.”;
(iv) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section
129 or section 130” shall be inserted;
(v) after FORM GST ENR-01, the following FORM shall be inserted, namely:-4 DELHI GAZETTE : EXTRAORDINARY PART IV]
“FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
1. (a) Legal name
(b) PAN
2. Details of registrations having the same PAN
Sl. No. GSTIN Trade Name State/UT
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature
Place: …………….. Name of Authorised Signatory
Date: …………….. Designation/Status……………………
For office use –
Enrolment No. - Date - ……………… .”
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 rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide F. No. 3(10)/Fin
(Rev-I)/2017-18/DS-VI/342 dated the 22nd June, 2017 and last amended vide notification No.26/2018-State
Tax, dated the 2nd September, 2019, published vide F. No. 3(13)/Fin(Rev-I)/2019-20/DS-VI/378 dated the 2nd
September, 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.