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

ररररििििजजजज(cid:4)(cid:4)(cid:4)(cid:4)(cid:5)(cid:5)(cid:5)(cid:5)ीीीी सससस..ंं..ंं डडडडीीीी....एएएएलललल....---- 33333333000000002222////99999999 REGD. No. D. L.-33002/99 भभभभााााररररतततत ससससररररककककाााारररर GOVERNME NT OF INDIA एस.जी.-डी.एxलxx.G-अID.-H1x7x0x 32020-218715 SG-DLxx-ExG-1ID7E0x3x2x0 20-218715 अअअअससससााााधधधधााााररररणणणण EXTRAORDINARY (cid:1)(cid:1)(cid:1)(cid:1)ााााििििधधधधककककाााारररर सससस ेे ेे(cid:1)(cid:1)(cid:1)(cid:1)ककककााााििििशशशशतततत PUBLISHED BY AUTHORITY सससस..ंं..ंं 43] (cid:1)(cid:1)(cid:1)(cid:1)दददद(cid:3)(cid:3)(cid:3)(cid:3)ललललीीीी, बबबबृहृहृहृह(cid:9)(cid:9)(cid:9)(cid:9)पप पप ििििततततववववाााारररर, ममममााााचचचच (cid:15)(cid:15) (cid:15)(cid:15) 12, 2020////फफफफाााा(cid:3)(cid:3)(cid:3)(cid:3)गग गग ननुुननुु 22, 1941 [[[[रररराााा.रररराााा.रररराााा.(cid:19)(cid:19)(cid:19)(cid:19).ेेेे(cid:1)(cid:1)(cid:1)(cid:1)दददद. सससस.ंंंं 403 No. 43] DELHI, THURSDAY, MARCH 12, 2020/PHALGUNA 22, 1941 [N.C.T.D. No. 403 भभभभाााागगगग IV PART IV रररराााा(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय ररररााााजजजजधधधधााााननननीीीी रररराााा(cid:12)(cid:12)(cid:12)(cid:12)यययय (cid:13)(cid:13)(cid:13)(cid:13)(cid:15)(cid:15)ेे(cid:15)(cid:15)ेे (cid:16)(cid:16)(cid:16)(cid:16)दददद(cid:18)(cid:18)(cid:18)(cid:18)ललललीीीी ससससररररककककाााारररर GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼jktLo&I½ foHkkx vf/klwpuk fnYyh] 11 ekpZ] 2020 la- 20@2019&jkT; dj la-Qk- 3¼96½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@120.————jk"Vªh; jkt/kkuh {ks= fnYyh d s mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½] dh /kkjk 164 }kjk çnÙk 'kfDr;k sa dk ç;kxs djr s gq, fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj l'a kk/s ku dju s d s fy, fuEufyf[kr fu;e cukr s gaS] vFkkZr~ %& 1- ¼1½ bu fu;ek sa dk lfa{kIr uke fnYyh eky vkSj lsok dj ¼rhljk l'a kk/s ku½ fu;e] 2019 gS A ¼2½ ;g vf/klpw uk vçSy 23] 2019 l s ykx w ekuh tk,xhA 2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftl s ble sa bld s i'pkr~ mDr fu;e dgk x;k gS½ d s fu;e 23 d s mifu;e ¼1½ d s igy s ijardq d s i'pkr~ fuEufyf[kr ijardq var%LFkkfir fd, tk,xa ]s vFkkZr~ %& 1385 DG/2020 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þijarq ;g vkSj fd jftLVªhdj.k d s jídj.k d s vkn's k l s jftLVªhdj.k d s jídj.k d s çfrlga j.k dh rkjh[k rd dh vof/k d s fy, cdk;k lHkh foojf.k;k¡ mDr O;fDr }kjk jftLVªhdj.k d s jídj.k d s çfrlga j.k dh rkjh[k l s 30 fnuk sa dh vof/k d s Hkhrj çLrqr dh tk,xh% ijarq ;g Hkh fd tgk¡ jftLVªhdj.k Hkwry{kh çHkko l s jí fd;k x;k gS ogk¡ jftLVªh—r O;fDr jftLVªhdj.k d s jídj.k dh çHkkoh rkjh[k l s jftLVªhdj.k d s jídj.k d s çfrlga j.k dh rkjh[k rd dh vof/k l s lca fa/kr lHkh foojf.k;k¡ jftLVªhdj.k d s jídj.k d s çfrlga j.k dh rkjh[k l s 30 fnuk sa dh vof/k d s Hkhrj çLrqr djxs kAßA 3- mDr fu;ek sa d s fu;e 62 e]sa && ¼d½ ik'oZ'kh"kZ e sa 'kCnk sa ÞlfeJ çnk;drkZ }kjk =Sekfld foojf.k;k sa dk s çLrqr dju s dk ç:i vkSj jhfrß d s LFkku ij Þfooj.k vkSj fooj.kh dk s çLrqr dju s dk ç:i vkSj jhfrß 'kCn j[k s tk,xa ;s ¼[k½ mi fu;e ¼1½] && ¼i½ Þ/kkjk 10 d s v/khu dj dk lna k;ß 'kCnk sa vkSj vda k sa l s vkjHa k gkus s oky s rFkk Þç#i th,lVhvkj&4ß v{kjk sa vkSj vda k sa l s lekIr gkus s oky s Hkkx d s LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %& Þ/kkjk 10 d s v/khu dj dk lna k; dju s okyk ;k fnYyh d s jkti=] vlk/kkj.k] Hkkx IV e]sa l-aQk- 3¼52½@foÙk¼jktLo& I½@2019&20@Mh,l&VI@425 rkjh[k 12 flrca j] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s foÙk ¼jktLo&I½ foHkkx dh vf/klpw uk l-a 02/2019&jkT; dj ¼nj½] rkjh[k 12 flrca j] 2019 dk ykHk çkIr djr s gq, dj dk lna k; dju s okyk& ¼i½ fdlh frekgh ;k ;FkkfLFkfr mld s Hkkx d s fy,] ,slh frekgh d s mÙkjorhZ ekl d s 18o sa fnu rd ç:i th,lVh lh,eVh&08 e sa Lo&fu/kkZfjr dj d s lna k; d s C;kSj s varfoZ"V djr s gq, fooj.k byDs VªkWfudh :i e sa ;k lh/k s ;k vk;qDr }kjk vf/klfwpr fdlh lqfo/kk dUs nz d s ek/;e l s çLrqr djxs kA ¼ii½ çR;ds foÙkh; o"kZ ;k ;FkkfLFkfr mld s Hkkx ds fy,] ,sl s foÙkh; o"kZ dh lekfIr d s vkxkeh vçSy ekg d s rhlo sa fnu rd ç:i th,lVhvkj&4 e as fooj.kh byDs VªkWfudh :i e sa ;k lh/k s ;k vk;qDr }kjk vf/klfwpr fdlh lqfo/kk dUs n z d s ek/;e l s çLrqr djxs kß; ¼ii½ ijardq dk ykis fd;k tk,xk A ¼x½ mifu;e ¼2½ e sa Þfooj.kh çLrqrß l s 'kCnk sa l s çkjHa k gkus s oky s vkSj ÞvU; jdeß 'kCnk sa l s lekIr gkus s oky s Hkkx d s LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr~ %& Þfooj.k çLrqr dju s okyk çR;ds jftLVªh—r O;fDr bl vf/kfu;e ;k bl v/;k; d s fu;ek sa d s v/khu lna ;s dj ;k C;ktß ¼?k½ mifu;e ¼4½ e]sa && ¼i½ 'kCnk sa vkSj vda k sa Þ/kkjk 10 d s v/khu lna k; dju s dk fodYi fy;k gSß d s i'pkr ~ Þ;k fnYyh d s jkti=] vlk/kkj.k] Hkkx IV] e]sa l-a Qk- 3¼52½@ foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k 12 flrca j] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s foÙk ¼jktLo&I½ foHkkx dh vf/klpw uk l-a 02/2019&jkT; dj ¼nj½] rkjh[k 12 flrca j] 2019 dk ykHk çkIr fd;k gSß 'kCn] v{kj] vda vkSj dk"s Bd var%LFkkfir fd, tk,xa ;s3 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ Li"Vhdj.k e]sa & ¼v½ fgUnh ikB e sa l'a kk/s ku dh vko';drk ugh;a ¼vk½ 'kCnk sa ÞlfeJ Ldhe dk fodYi yus ßs d s i'pkr~ Þ;k fnYyh d s jkti=] vlk/kkj.k] Hkkx IV] e sa l-a Qk- 3¼52½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k 12 flrca j] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s foÙk ¼jktLo& I½ foHkkx dh vf/klpw uk l-a 02/2019&jkT; dj ¼nj½] rkjh[k 12 flrca j] 2019 dk ykHk çkIr djr s gq, dj d s lna k; dk fodYi yus ßs 'kCn] v{kj] vda vkSj dk"s Bd var%LFkkfir fd, tk,xa ;s M-½ mifu;e ¼5½ e]sa 'kCnk]sa vda k sa vkSj v{kjk sa Þ/kkjk 9 d s v/khu dj d s lna k; d s fy, ç#i th,lVhvkj&4 e sa fodYi yus s l s iwoZ vof/k l s mÙkjorhZ foRr o"kZ d s flrca j ekl dk s lekIr gkus s okyh frekgh d s fy, fooj.k çLrqr dju s dh lE;d rkjh[k ;k iwoZorhZ foÙk o"kZ d s fy, fooj.kh çLrqr dju s dh lE;d rkjh[k] tk s Hkh iwoZrj gkßs d s LFkku ij Þ,slh vof/k ftld s fy,] frekgh ftle sa çR;kgj.k dh rkjh[k vkrh gS] d s mÙkjorh Z ekl d s 18o sa fnu rd lfeJ Ldhe d s v/khu dj dk lna k; fd;k gS] d s fy, ç#i th,lVh lh,eih&08 e sa fooj.k çLrqr djxs k vkSj foÙkh; o"k Z ftld s nkSjku ,slk çR;kgj.k vkrk gS dh lekfIr d s mÙkjorhZ vçSy ekl d s 30o sa fnu rd mDr vof/k d s fy, ç:i th,lVhvkj&4 e sa fooj.kh çLrqr djxs kß 'kCn] v{kj vkSj vda j[k s tk,xa ;s ¼p½ mifu;e 5 d s i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr ~ %& Þ6- jftLVªh—r O;Dfr ftlu s fnYyh d s jkti=] vlk/kkj.k] Hkkx IV] e sa l-a Qk- 3¼52½@foÙk¼jktLo&1½@2019&20@Mh,l&VI@425 rkjh[k 12 flrca j] 2019 }kjk çdkf'kr jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj d s foÙk ¼jktLo&I½ foHkkx dh vf/klpw uk l-a 02/2019&jkT; dj ¼nj½] rkjh[k 12-09-2019 dk ykHk çkIr djuk cna dj fn;k gS tgk a vifs{kr gk]s ,slh vof/k d s fy, frekgh ftle sa ifjorhZ rkjh[k vkrh gS l s mÙkjorhZ ekl d s 18o sa fnu rd mDr vf/klpw uk d s v/khu ykHk çkIr djr s gq, dj dk lna k; fd;k gS ç:i th,lVh lh,eih&08 e sa fooj.k çLrqr djxs k vkSj foÙkh; o"kZ ftld s nkSjku ,slh ifjorhZ gksrh gS fd lekfIr d s mÙkjorhZ vçSy ekl d s 30o sa fnu rd mDr vof/k d s fy, ç:i th,lVhvkj&4 e sa fooj.kh çLrqr djxs kß A 4- mDr fu;ek sa e sa ç:i th,lVh lh,eih&07 d s i'pkr~ fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ ç:i th,lVh lh,eih&08 ¼fu;e 62 n[s k½sa Lo%fu/kkZfjr dj ds lank; ds fy, fooj.k foÙkh; o’k Z frekgh 1- th,lVhvkbZ,u 2- ¼d½ fof/kd uke < Lor%> ¼[k½ O;kikj uke < Lor%> ¼x½ ,vkj,u < Lor%>¼Qkby dju s d s i”pkr~½4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼?k½ Qkby dju s dh < Lor%>¼Qkby dju s d s i”pkr~½ rkjh[k 3- Lo%fu/kkZfjr nkf;Ro dk lkjk'a k ¼dqy vfxze] tek vkSj fodyu fVIi.k vkSj l'a kk/s ku vkfn d s dkj.k dkbs Z vU; lek;kts u½ ¼lHkh lkjf.k;k sa e sa #i;ks a esa jde½ Ø- fooj.k eYw ; ,dhd`r dnas zh; jkT;@l?a k Lsl l-a dj dj jkT; {ks= dj 1 2 3 4 5 6 7 1- tkod ifwrZ ¼NVw izkIr ifwrZ dk s lfEefyr djr s gq,½ 2- vkod ifwrZ lsokvk sa d s vk;kr dk s lfEefyr djr s gq, vkjf{kr Hkkj dk s vkdf’kZr djr s gq, vkod ifwr Z 3- lna ;s dj ¼1$++++ 2½ 4- lna ;s C;kt] ;fn dkbs Z gks 5- lna ;s dj vkSj C;kt 4- lR;kiu eS a lR;fu"Bk l s çfrKku djrk gw¡ vkSj ?kk"s k.kk djrk gw¡ fd mijkDs r nh xbZ lpw uk esj s loksZÙke Kku vkSj fo'okl d s vuqlkj lR; vkSj lgh gS rFkk ble sa dqN Hkh Nqik;k ugh a x;k gS A gLrk{kj LFkku % çkf/k—r gLrk{kjdrkZ dk uke rkjh[k% inuke/izkfLFkfr vuqns'k % 1- fnYyh eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 10 d s mic/a kk sa d s v/khu ;k vf/klpw uk l[a ;k 02/2019–jkT; dj ¼nj½] rkjh[k 12 flrca j] 2019 l-a Qk- 3¼52½@foÙk¼jktLo&I½@2019&20@Mh,l&VI@425 rkjh[k 12 flrca j] 2019 dk ykHk çkIr djr s gq, dj dk lna k; dju s okyk djnkrk] lE;d rkjh[k rd frekgh vk/kkj ij dj dk lna k; djxs k A 2- vfxze] tek@fodyu fVIi.k ;k l/q kkj ds y[s k sa lek;kts u nkf;Ro d s fo#) fjikVs Z dh tk,xhA 3- udkjkRed eYw ; dh ,sl s fjikVs Z dh tk,xh fd ,slk eYw ; lek;kts u d s i'pkr~ vk;k gSA 4- ;fn dqy lna ;s dj udkjkRed gk s x;k gS] rc ml s vxyh dj vof/k d s fy,] ml vof/k e sa mldk mi;kxs dju s d s fy, vxzfs"kr fd;k tk,xk A 5- ;fn lna k; lE;d rkjh[k d s i'pkr~ fd;k tkrk gS rk s C;kt mn~xzg.kh; gkxs k A 6- ^'kUw ;* oj.k nkf[ky fd;k tk,xk ;fn frekgh d s nkSjku dkbs Z dj n;s rk cdk;k ugh a gS A 5- mDr fu;ek sa d s ç:i th,lVh vkjbtZ h&01 d s vunq 's k l-a 16 d s i'pkr~ fuEufyf[kr vuqn's k var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ17- djnkrk tk s ;Fkkl'a kksf/kr vf/klpw uk l-a 2/2019&jkT; dj ¼nj½] rkjh[k 12 flrca j] 2019 dk ykHk çkIr djr s gq, dj dk lna k; djuk pkgr s g Sa o s bl ç:i d s Øe l-a 5 vkSj 6-1¼iii½ ij ,slk fodYi minf'kZr djxsa s Aß jk"Vªh; jkt/kkuh {ks= fnYyh d s mijkT;iky d s vkn's k l s rFkk mud s uke ij] lquhy lgxy] mi lfpo& VI ¼foÙk½5 DELHI GAZETTE : EXTRAORDINARY PART IV] fVIi.k% eyw fu;e] fnYyh d s jkti=] vlk/kkj.k] Hkkx IV esa l-aQk- 03¼10½/foÙk ¼jkt-&I½/2017&18/Mh-,l-&VI/342 rkjh[k 22 tuw ] 2017 }kjk çdkf'kr vf/klpw uk rkjh[k 22 tuw ] 2017 }kjk çdkf'kr fd, x, Fk s vkSj vfare l'a kk/s ku l0a Qk0 03¼95½/foÙk ¼jkt-&I½/2019&20/Mh-,l-&VI/14 rkjh[k 06 tuojh] 2020 }kjk çdkf'kr vf/klpw uk l-a 16/2019&jkT; dj] rkjh[k 06 tuojh] 2020 }kjk fd;k x;k A FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 11th March, 2020 No. 20/2019–State Tax F. No. 3(96)/Fin(Rev-I)/2019-20/DS-VI/120.—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 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 (Third Amendment) Rules, 2019. (2) This Notification shall be deemed to have come into force with effect from 23rd April, 2019. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub- rule (1), after the first proviso, the following provisos shall be inserted, namely:- “Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.”. 3. In the said rules, in rule 62,- a) in the marginal heading, for the words “Form and manner of submission of quarterly return by the composition supplier”, the words “Form and manner of submission of statement and return” shall be substituted; b) in sub-rule (1), - (i) for the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “FORM GSTR-4”, the following shall be substituted, namely:- “paying tax under section 10 or paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019 shall- (i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,”; (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words “return under” and ending with the words “other amount”, the following shall be substituted, namely:- “statement under sub-rule (1) shall discharge his liability towards tax or interest”;6 DELHI GAZETTE : EXTRAORDINARY PART IV] d) in sub-rule (4),- (i) after the words and figures “opted to pay tax under section 10” the words, letters, figures and brackets “or by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019– State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019” shall be inserted; (ii) in the Explanation,- (A) after the words “not be eligible to avail”, the word “of” shall be omitted; (B) after the words “opting for the composition scheme”, the words, letters, figures and brackets “or opting for paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019–State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019” shall be inserted; e) in sub-rule (5), for the words, figures and letters “the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier”, the words, letters and figures “a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls” shall be substituted; f) after sub-rule (5), the following sub-rule shall be inserted, namely:- “(6) A registered person who ceases to avail the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue–I) No. 02/2019–State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.”. 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- “Form GST CMP – 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a) Legal name <Auto> (b) Trade name <Auto> (c) ARN <Auto> (After filing) (d) Date of filing <Auto> (After filing) 3. Summary of self-assessed liability (net of advances, credit and debit notes and any other adjustment due to amendments etc.)7 DELHI GAZETTE : EXTRAORDINARY PART IV] (Amount in ₹ in all tables) Sr. Description Value Integrated Central State/ UT Cess No. tax tax tax 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid 4. 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 Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Delhi Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 02/2019–State Tax (Rate), dated the 12th September, 2019 [F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019] shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability. 3. Negative value may be reported as such if such value comes after adjustment. 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made after the due date. 6. ‘Nil’ Statement shall be filed if there is no tax liability due during the quarter.”. 5. In the said rules, in FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:- “17. Taxpayers who want to pay tax by availing benefit of notification No. 02/2019–State Tax (Rate), dated the 12th September, 2019, as amended, shall indicate such option at serial no. 5 and 6.1(iii) of this Form.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. VI (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 F.3(10)/Fin (Rev-I)/2017-18/DS-VI/342 dated the 22nd June, 2017 and last amended vide notification No. 16/2019-State Tax, dated the 6th January, 2020, published vide number F.3(95)/Fin (Rev-I)/2019-20/DS-VI/14 dated the 6th January, 2020. 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.