## Report on the Delhi Goods and Services Tax Tenth Amendment Rules, 2020
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (DGST) Tenth Amendment Rules, 2020, based on the official notification. This amendment primarily focuses on changes related to Aadhaar authentication for GST registration. The key changes involve revised procedures and timelines for registration, particularly for applicants who opt for or fail to undergo Aadhaar authentication. This amendment aims to streamline the registration process while potentially adding a layer of scrutiny for applicants not using Aadhaar authentication.
**2. Introduction:**
This report provides an informative overview of the Delhi Goods and Services Tax (DGST) Tenth Amendment Rules, 2020, as detailed in the provided government notification. The analysis focuses on understanding the amendment's objectives, key changes, and potential implications based solely on the content of the notification.
**3. Policy Overview:**
* This report concerns an **amendment** to the Delhi Goods and Services Tax Rules, 2017.
* **Core Objective(s):** The core objective of this amendment, as inferred from the text, is to modify and refine the GST registration process, specifically concerning the authentication of Aadhaar numbers for applicants. The amendment seeks to introduce differentiated procedures and timelines based on whether an applicant opts for Aadhaar authentication.
**4. Background and Rationale:**
The amendment appears to address potential issues or concerns related to the efficiency and security of the GST registration process. The specific issue it targets seems to be the need for revised procedures based on whether applicants choose to authenticate their registration with Aadhaar, possibly to expedite the process for authenticated applicants while increasing scrutiny for those who do not. The amendment text suggests a desire to balance ease of registration with verification requirements.
**5. Key Provisions / Changes:**
The amendment introduces the following key changes to the Delhi Goods and Services Tax Rules, 2017:
* **Rule 8 (Registration Application):** Sub-rule 4A is substituted to specify that applicants choosing Aadhaar authentication must undergo it from August 21, 2020. The date of application submission is then defined as either the date of Aadhaar authentication or fifteen days after submitting Part B of FORM GST REG-01, whichever is earlier. This change establishes a clear process for Aadhaar-authenticated applications.
* **Rule 9 (Verification of Application and Approval):**
* **Sub-rule 1:** The proviso is substituted to specify that for applicants *not* undergoing Aadhaar authentication (either failing or not opting), registration is granted *only* after physical verification of the business premises. However, the proper officer, with approval from an officer not below the rank of Joint Commissioner, can substitute document verification for physical verification, if they record adequate justification. This intensifies the registration process for those not using Aadhaar.
* **Sub-rule 2:** A proviso is inserted stating that for applicants *not* undergoing Aadhaar authentication, the notice in FORM GST REG-03 may be issued no later than twenty-one days from application submission. This sets a timeframe for issuing notices in these specific cases.
* **Sub-rule 4:** The word "shall" is replaced with "may," granting the officer discretion in taking action.
* **Sub-rule 5:** This sub-rule is substituted to specify timelines for the proper officer to take action. If the officer fails to act within these timeframes (3 working days for successful Aadhaar authentication or those notified under section 25(6D); the time prescribed under the proviso to subrule 2 for those who fail to undergo Aadhaar number authentication; 21 days for those not opting for Aadhaar authentication; or 7 working days after clarification receipt), the registration is deemed approved. These timelines aim to expedite the approval process.
* **Rule 25 (Physical Verification):** The amendment adds that physical verification can occur due to the "failure of Aadhaar authentication or due to not opting for Aadhaar authentication."
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by these changes are:
* Businesses applying for GST registration in Delhi.
* Specifically, those businesses choosing to or not choosing to authenticate their applications using Aadhaar numbers.
* Tax officials involved in the GST registration process in Delhi.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The "proper officer" and officers "not below the rank of Joint Commissioner" are mentioned as having responsibilities in the verification process.
* **Timelines:** The amendment specifies various timelines for processing applications, particularly concerning Aadhaar authentication status: 15 days for Aadhaar Authentication, and 21 days and set timelines for non-aadhaar authentication, failing which the application is deemed to have been approved.
* **Procedures:** The amendment establishes procedures for Aadhaar authentication and outlines alternative verification methods (physical or document-based) when Aadhaar authentication is not used.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Streamlined registration:** Expedited registration for applicants who successfully authenticate with Aadhaar due to the shorter processing timelines.
* **Increased Scrutiny:** Enhanced verification processes (potentially physical verification) for applicants who do not use Aadhaar authentication, possibly to deter fraudulent registrations.
* **Clarity and Timeliness:** Clearer procedures and defined timelines for the registration process, regardless of Aadhaar authentication status, promoting efficiency and accountability.
**9. Conclusion:**
The Delhi Goods and Services Tax Tenth Amendment Rules, 2020 significantly modifies the GST registration process by introducing differentiated procedures based on Aadhaar authentication. It aims to streamline registration for applicants using Aadhaar while enhancing verification for those who do not. The amendment highlights the government's focus on using Aadhaar for verification and aims to strike a balance between ease of registration and security in the GST system. The changes will impact businesses applying for GST registration in Delhi and the tax officials responsible for processing these applications.
Key Entities Referenced
Delhi: Place of publication of the gazette
Delhi Goods and Services Tax Act, 2017: Act being amended by this notification.
Council: An advisory body whose recommendations are being acted upon to amend the Delhi Goods and Services Tax Rules, 2017
Delhi Goods and Services Tax Rules, 2017: Rules being amended by this notification.
Delhi Goods and Services Tax Tenth Amendment Rules, 2020: Title of the amendment rules.
Lt. Governor of the National Capital Territory of Delhi: Official issuing the notification.
Aadhaar: A 12 digit individual identification number issued by the Unique Identification Authority of India
FORM GST REG01: Form used for application under sub rule 4
FORM GST REG03: Form used for notice
Manoj Kumar: Dy. Secy. IV Finance - signatory of the order
Gazette of Delhi: Place where the principal rules were published
Ring Road, Mayapuri, New Delhi: Location of Government of India Press
Unique Identification Authority of India: The issuer of Aadhaar number
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-0xx8x0 72021-228170
SG-DLxx-ExG-0ID8E0x7x2x0 21-228170
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 183] दिल्ली, बधु वार, िुलाई 7, 2021/आषाढ़ 16, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 72
No. 183] DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943 [N. C. T. D. No. 72
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 62/2020– State Tax
No. F.3 (98)/Fin (Exp-IV)/2021-22/DS-IV/536.-In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi,
on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and
Services Tax Rules, 2017, namely: -
1. Short Title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Tenth
Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the 20th day of August, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-
st
rule (4A), the following sub-rule shall be substituted with effect from 01 April, 2020, namely:-
“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for
authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with
st
effect from 21 August, 2020, undergo authentication of Aadhaar number and the date of submission of
the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days
from the submission of the application in Part B of FORM GST REG-01 under sub- rule (4), whichever
is earlier.”.
3. In the said rules, in rule 9, with effect from 21st August,2020,-
(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-
“Provided that where a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not
opt for authentication of Aadhaar number, the registration shall be granted only after physical
verification of the place of business in the presence of the said person, in the manner provided under
rule25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the
approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification
of the place of business, carry out the verification of such documents as he may deem fit.”;
(ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -
“Provided that where a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does
not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued4 DELHI GAZETTE : EXTRAORDINARY PART IV]
not later than twenty one days from the date of submission of the application.”;
(iii) in sub-rule (4), for the word, “shall”, the word “may” shall besubstituted;
(iv) for sub-rule (5), the following sub-rule shall be substituted, namely: - “(5) If the
proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the
application in cases where a person successfully undergoes authentication of Aadhaar
number or is notified under sub- section (6D) of section 25;or
(b) within the time period prescribed under the proviso to sub-rule
(2),incaseswhereaperson,otherthanapersonnotifiedundersub-
section (6D) of section 25, fails to undergo authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the
application in cases where a person does not opt for authentication of Aadhaar
number;or
(d) within a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under sub-rule(2),
the application for grant of registration shall be deemed to have been approved.”.
4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words “failure of Aadhaar
authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the
22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last
amended vide notification No. 60/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (97)/Fin
(Exp-IV)/2021-22/DS-IV/535 , dated the 07/07/2021.
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.