Executive Summary:
This notification issued by the Government of the National Capital Territory of Delhi, effective November 9, 2017, amends the Delhi Goods and Services Tax Rules, 2017. These amendments, called the Delhi Goods and Services Tax Eighth Amendment Rules, 2017, come into force on September 29, 2017. Key changes include revisions to rules regarding time periods and form headings under the Delhi Goods and Services Tax Act, 2017.
Key Points / Main Content:
Amendments to Delhi Goods and Services Tax Rules, 2017:
* **Rule 24 Amendment:** Extends the deadline in sub-rule 4 from "30th September" to "31st October."
* **Rules 118, 119, 120 Amendment:** Replaces "ninety days of the appointed day" with "the period specified in rule 117 or such further period as extended by the Commissioner."
* **Rule 120A Amendment:** Inserts the marginal heading "Revision of declaration in FORM GST TRAN1".
* **FORM GST REG-29 Amendment:**
* Changes the heading from "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION" to "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS."
* In PART A, replaces "Provisional ID" with "GSTIN" against item i.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers, especially those who have migrated, will need to be aware of the changes to application forms and deadlines.
* Action Required: Update the application for cancellation of registration with GSTIN instead of Provisional ID. Note the extended deadline in Rule 24.
Commissioner of Delhi Goods and Service Tax:
* Impact: The Commissioner has the power to extend the period specified in rule 117.
* Action Required: If necessary, consider the need to extend the period specified in rule 117.
Tax Authorities/Administrators:
* Impact: Tax authorities will need to implement the rule changes and ensure compliance.
* Action Required: Update systems and processes to reflect the amendments to the rules and forms.
Key Entities Referenced
National Capital Territory of Delhi: The governing territory to which the notification applies.
Delhi Goods and Services Tax Act, 2017: The primary legislation being amended.
Delhi Goods and Services Tax Rules, 2017: The rules being amended by this notification.
Lt. Governor of the National Capital Territory of Delhi: The authority issuing the notification.
Delhi Gazette: The official gazette in which the notification is published.
FORM GST TRAN1: A declaration form related to the Goods and Services Tax.
FORM GST REG29: Application form for cancellation of registration of migrated taxpayers
A. K. SINGH: The Dy. Secy.VI Finance who signed the order.
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GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 413] DELHI, THURSDAY, NOVEMBER 9, 2017/KARTIKA 18, 1939 [N.C.T.D. No. 329
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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) ((((ररररााााजजजज(cid:7)(cid:7)(cid:7)(cid:7)वववव----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 9 नव(cid:9) बर, 2017
सससस..ंं..ंं 33336666////2222000011117777----रररराााा(cid:3)(cid:3)(cid:3)(cid:3)यययय ककककरररर
सससस...ंं.ंं फफफफाााा.... 3333((((44440000))))////ििििवववव(cid:7)(cid:7)(cid:7)(cid:7)((((ररररााााजजजज(cid:9)(cid:9)(cid:9)(cid:9)वववव----1111))))////2222000011117777----11118888////डडडडीीीीएएएएसससस----VVVVIIII////777711119999....————रा(cid:13)ीय राजधानी (cid:15)े(cid:17) (cid:1)द(cid:3)ली के उपरा(cid:20)यपाल,
(cid:1)द(cid:3)ली माल और सेवाकर अिधिनयम, 2017(2017 का (cid:1)द(cid:3)ली अिधिनयम 03) क(cid:22) धारा 164 (cid:23)ारा (cid:24)द(cid:25) शि(cid:28)य(cid:29) का
(cid:24)योग करत े ए (cid:1)द(cid:3)ली माल और सेवाकर िनयम, 2017 का और संशोधन करने के िलए िन"िलिखत िनयम बनाते ह,&
अथा)त ्:—
1111.... (1) इन िनयम(cid:29) का सिं (cid:15)/ नाम (cid:1)द(cid:3)ली माल और सेवाकर (आठवा ंसंशोधन) िनयम, 2017 ह ै।
(2) यह िनयम 29 िसत(cid:9)बर 2017 स े(cid:24)वृ(cid:25) ह(cid:29)गे ।
2222.... (cid:1)द(cid:3)ली माल और सेवाकर िनयम, 2017 म,>—
(i) िनयम 24 म,> उपिनयम (4) म,> “30 िसतंबर” अकं (cid:29) और श@द के Aथान पर, “31 अ(cid:28)ूबर” अकं और श@द रखे
जाएंगे ;
(ii) िनयम 118 म,> “िनयत (cid:1)दन के न@बे (cid:1)दन क(cid:22) अविध” श@द(cid:29) के Aथान पर, “िनयम 117 म >िविनEदF) अविध या
ऐसी और अविध, जो आयु(cid:28) (cid:23)ारा िवAताIरत क(cid:22) जाए” श@द रखे जाएंगे ;
(iii) िनयम 119 म,> “िनयत (cid:1)दन के न@बे (cid:1)दन” श@द(cid:29) के Aथान पर, “िनयम 117 म >िविनEदF) अविध या ऐसी और
अविध, जो आयु(cid:28) (cid:23)ारा िवAताIरत क(cid:22) जाए” श@द रखे जाएंगे ;
6633 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
(iv) िनयम 120 म,> “िनयत (cid:1)दन के न@बे (cid:1)दन” श@द(cid:29) के Aथान पर, “िनयम 117 म >िविनEदF) अविध या ऐसी और
अविध, जो आयु(cid:28) (cid:23)ारा िवAताIरत क(cid:22) जाए” श@द रखे जाएंगे ;
(v) िनयम 120क म,> “(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)पपपप जजजजीीीीएएएएससससटटटटीीीी टटटटीीीीआआआआररररएएएएएएएएनननन----1111 मममम (cid:22)(cid:22)(cid:22)(cid:22) घघघघोोोोषषषषणणणणाााा ककककाााा पपपपननननुुुु ररररीीीी(cid:29)(cid:29)(cid:29)(cid:29)णणणण” पाL) शीष) अतं :Aथािपत (cid:1)कया
जाएगा ;
(vi) (cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)पपपप जजजजीीीीएएएएससससटटटटीीीी आआआआररररईईईईजजजजीीीी----22229999 म,>—
(क) ““““अअअअननननििंंििंं ततततमममम ररररििििजजजज(cid:9)(cid:9)(cid:9)(cid:9)""""ीीीीककककररररणणणण ककककेेेे रररर$$$$ककककररररणणणण ककककेेेे ििििललललएएएए आआआआववववददेेददेे नननन”””” शीष ) के Aथान पर ““““(cid:10)(cid:10)(cid:10)(cid:10)ववववााााससससीीीी ककककररररददददाााातततताााा’’’’ ककककेेेे
अअअअननननििंंििंंततततमममम ररररििििजजजज(cid:9)(cid:9)(cid:9)(cid:9)""""ीीीीककककररररणणणण ककककोोोो रररर$$$$ ककककररररनननन ेे ेेककककेेेे ििििललललएएएए आआआआववववददेेददेे नननन”””” शीष) रखा जाएगा ;
(ख) उपशीष) भाग–क के अधीन मद (i) के सामने “अनंितम एम डी” श@द और अ(cid:15)र के Aथान पर,
“जीएसटीआईएन” अ(cid:15)र रखे जाएंगे ।
रा(cid:13)ीय राजधानी (cid:15)े(cid:17) (cid:1)द(cid:3)ली के उपरा(cid:20)यपाल
के आदशे स ेतथा उनके नाम पर,
ए. के. Oसंह, उप-सिचव- VI (िव(cid:25))
((((टटटट))))पप पप णणणणीीीी :::: मलू अिधसूचना, (cid:1)द(cid:3)ली सरकार के राजप(cid:17), असाधारण म> अिधसूचना (cid:1)दनाकं 22 जून, 2017 को
स.ं फा. 03(10)/िव(cid:25)(राज.-1)/2017-18/डीएस-VI/342, (cid:1)दनाकं 22 जून, 2017, को (cid:24)कािशत ई थी एव ं
िपछली बार उस म >सशं ोधन अिधसूचना सTं या 34/2017-रा(cid:20)य कर, (cid:1)दनाकं 9 नव(cid:9)बर, 2017 को आ था ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 9th November, 2017
No. 36/2017-State Tax
No. F. 3(40)/Fin(Rev-I)/2017-18/DS-VI/719.—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 the National
Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services
Tax Rules, 2017, namely:—
1 (1) These rules may be called the Delhi Goods and Services Tax (Eighth Amendment)
Rules, 2017.
(2) They shall come into force with effect from 29th September, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017,—
(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures,
letters and word “31st October” shall be substituted;
(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words and
figures “the period specified in rule 117 or such further period as extended by the
Commissioner” shall be substituted;
(iii) in rule 119, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner”
shall be substituted;
(iv) in rule 120, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner”
shall be substituted;PART IV] DELHI GAZETTE : EXTRAORDINARY 3
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1”
shall be inserted;
(vi) in FORM GST REG-29,—
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL
REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF
REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional
ID”, the letters “GSTIN” shall be substituted.
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 Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017
vide Notification No. F. 3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342, dated 22.06.2017 and last amended
vide Notification No. 34/2017-State Tax, dated 09.11.2017.
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.