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

रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.-H2x2x1x 22020-223863 SG-DLxx-ExG-2ID2E1x2x2x0 20-223863 असाधारण EXTRAORDINARY (cid:7079)ािधकार स े (cid:7079)कािशत PUBLISHED BY AUTHORITY स.ं 276] (cid:7408)द(cid:7016)ली, सोमवार, (cid:7408)दस(cid:7013) बर 21, 2020/अ(cid:7061)हायण 30, 1942 [रा.रा.रा.(cid:6979).े(cid:7408)द.स.ं231 No. 276] DELHI, MONDAY, DECEMBER 21, 2020/AGRAHAYANA 30, 1942 [N. C. T.D . No.231 भाग IV PART IV रा(cid:7398)ीय राजधानी रा(cid:6996)य (cid:6979)(cid:7074)े (cid:7408)द(cid:7016)ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 21 fnlEcj] 2020 . . I IV .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kk/s ku dju s ds fy, fuEufyf[kr fu;e cukr s gaS] vFkkZr~ %& 1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼pkSFkk la'kks/ku½ fu;e] 2020 gS A ¼2½ bu fu;eksa esa vU;Fkk micfa/kr ds flok;] ; s 3 vizSy] 2020 ls ykx w gksaxsA 2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½ ds fu;e 3 ds mifu;e ¼3½ ea]s 31 ekpZ] 2020 ls] fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~%& 6244 DG/2020 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þijra q dksbZ ita h—r O;fä] tks foÙkh; o"kZ 2020&21 ds fy, /kkjk 10 ds v/khu dj lank; djus dk fodYi yrs k gS] çR;{k :i ls ;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls lkekU; iksVZy ij lE;d~ :i ls gLrk{kfjr ;k bysDVªkWfud lR;kiu dksM ds ek/;e ls lR;kfir ç:i th,lVh lh,eih&02 esa lwpuk dks twu] 2020 ds 30osa fnu ;k mlls iwoZ rd Qkby djsxk vkSj fu;e 44 ds mifu;e ¼4½ ds mica/kka s ds vuqlkj ç:i th,lVh vkbZVhlh&3 esa fooj.k tqykbZ] 2020 ds 31osa fnu rd çLrqr djsxk AßA 3- mä fu;eksa ds] fu;e 36 ds mi&fu;e ¼4½ esa] fuEufyf[kr ijUrqd var%LFkkfir fd;k tk,xk] vFkkZr~ % & Þijra q fd mä 'krZ Qjojh] ekpZ] vçSy] ebZ] twu] tqykbZ vkSj vxLr] 2020 ds eghuksa ds fy, lap;h :i ls ykxw gkxs h vkSj flrca j] 2020 dh dj vof/k ds fy, ç:i th,lVhvkj&3[k dh fooj.kh] mä eghuksa ds buiqV dj çR;; dk mi;qZä 'krksaZ ds vuqlkj lap;h :i ls lek;kstu djds çLrqr dh tk,xh AßA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij eukts dqekj] mi lfpo& IV ¼foÙk½ &ewy fu;e vf/klwpuk l-a 03@2017&jkT; dj] rkjh[k 22 twu] 2017 }kjk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la0Qk0 03¼10½@foÙk ¼jktLo&I½@2020&21@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks rFkk la0Qk0 03¼27½@foÙk ¼jktLo&I½@2020&21@Mh,l&IV@129] rkjh[k 23 vDVwcj] 2020 }kjk çdkf'kr vf/klwpuk la- 16@2020&jkT; dj] rkjh[k 23 vDVwcj] 2020 }kjk mudk vafre la'kks/ku fd;k x;k Fkk A FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 21th December, 2020 No. 30/2020– State Tax No. F.3(64)/Fin.(Rev-I)/2020-21/DS-IV/237.—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, on the recommendations of the Council, 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 (Fourth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force with effect from 3rd April, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:- “Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.”. 3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 3 “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”. 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 Delhi Gazette, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 16/2020 - State Tax, dated the 23rd October, 2020 published vide No.F3(27)/Fin(Rev-I)/2020-21/DS-IV/129, dated the 23rd October, 2020. 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