In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act 2017

## Report on the Delhi Goods and Services Tax Sixth Amendment Rules, 2020 **1. Executive Summary:** This report analyzes the Delhi Goods and Services Tax (GST) Sixth Amendment Rules, 2020, based on the official notification provided. The amendment, effective from May 27, 2020, modifies Rule 26 of the Delhi Goods and Services Tax Rules, 2017, specifically concerning the verification of returns (GSTR3B) and outward supply details (GSTR1) via Electronic Verification Code (EVC) for companies registered under the Companies Act, 2013. This change provides temporary relief to these companies by allowing EVC verification for specific periods during the COVID-19 pandemic. The key finding is that the amendment provides an alternative verification method to ease compliance during a challenging time. **2. Introduction:** This report aims to provide a detailed overview of the Delhi Goods and Services Tax Sixth Amendment Rules, 2020. The analysis is based solely on the provided government notification and focuses on understanding the amendment's provisions, its impact, and its implications for relevant stakeholders. **3. Policy Overview:** * **Amendment:** This is an amendment to the Delhi Goods and Services Tax Rules, 2017. * **Core Objective(s):** Based on the provided text, the core objective of this amendment is to provide an alternative, easier method of verification (via Electronic Verification Code or EVC) for certain GST-related forms for companies registered under the Companies Act, 2013. The text suggests the underlying objective is to facilitate compliance during the specified period. **4. Background and Rationale:** The amendment likely addresses the challenges faced by companies registered under the Companies Act, 2013, during the specified periods (April 21, 2020 to September 30, 2020 for GSTR3B, and May 27, 2020 to September 30, 2020 for GSTR1). It appears that the amendment aims to alleviate difficulties in meeting compliance requirements, possibly due to disruptions caused by the COVID-19 pandemic. By allowing EVC verification, the amendment provides a simpler and potentially remote-friendly option compared to other verification methods. **5. Key Provisions / Changes:** This amendment modifies Rule 26, sub-rule 1 of the Delhi Goods and Services Tax Rules, 2017 by substituting the second proviso with the following new provisos: * **Specific Part of Original Policy Changed:** Rule 26, sub-rule 1 of the Delhi Goods and Services Tax Rules, 2017, specifically the second proviso. * **New Rule/Provision:** * Registered persons registered under the Companies Act, 2013 are allowed to furnish their GSTR3B returns (under Section 39) via Electronic Verification Code (EVC) between April 21, 2020, and September 30, 2020. * Registered persons registered under the Companies Act, 2013 are allowed to furnish details of outward supplies in FORM GSTR1 (under Section 37) via Electronic Verification Code (EVC) between May 27, 2020, and September 30, 2020. * **Difference/Effect of Change:** The amendment expands the permitted verification methods by allowing EVC as an alternative. Before this amendment, companies may have been required to use other, potentially more complex, verification methods. This provides increased flexibility during the specified periods. The amendment is also time-bound, only applicable for returns and outward supplies during the specified periods. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders are companies registered under the Companies Act, 2013, operating within the National Capital Territory of Delhi, who are required to file GSTR3B and GSTR1 returns. This amendment directly affects their compliance procedures. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The notification is issued by the Finance Expenditure IV Department of the Government of the National Capital Territory of Delhi. The Lt. Governor of Delhi is the authority enacting the rule based on the recommendations of the Council (likely the GST Council). * **Timelines/Procedures:** * The amendment is effective from May 27, 2020. * EVC verification for GSTR3B is allowed from April 21, 2020, to September 30, 2020. * EVC verification for GSTR1 is allowed from May 27, 2020, to September 30, 2020. * The procedure involves utilizing the Electronic Verification Code (EVC) mechanism during the filing of GSTR3B and GSTR1 forms. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to ease the compliance burden on companies registered under the Companies Act, 2013. By allowing EVC verification, the amendment likely aims to: * Simplify the process of filing GSTR3B and GSTR1 returns. * Reduce the need for physical verification methods. * Facilitate remote compliance during the COVID-19 pandemic. * Potentially increase the rate of timely filings during the specified period. **9. Conclusion:** The Delhi Goods and Services Tax Sixth Amendment Rules, 2020, provides a temporary measure to facilitate GST compliance for companies registered under the Companies Act, 2013, by allowing the use of Electronic Verification Code (EVC) for verifying GSTR3B and GSTR1 forms. The amendment reflects a responsiveness to the challenges faced by businesses during the specified periods, particularly in the context of the COVID-19 pandemic. Its significance lies in its potential to ease compliance burdens and ensure smoother GST filing processes for the affected stakeholders.

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