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Date: 2019-12-13 Category: Extra Ordinary State: Union Government Country: India

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

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

Executive Summary: This notification announces the Delhi Goods and Services Tax Twelfth Amendment Rules, 2018, which further amends the Delhi Goods and Services Tax Rules, 2017. The amendments, made under Section 164 of the Delhi Goods and Services Tax Act, 2017, relate to refunds of unutilized input tax credit on zero-rated supplies and integrated tax paid on exports. These rules came into force on October 9, 2018. Key Points / Main Content: Amendments to Delhi Goods and Services Tax Rules, 2017: * **Rule 89 Amendment (Input Tax Credit Refund):** * Sub-rule 4B is substituted, concerning refunds of unutilized input tax credit on zero-rated supplies without tax payment. * Specifies conditions regarding the availment of benefits from certain notifications by the supplier. * Defines the extent to which input tax credit availed in respect of inputs received under specified notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. * **Rule 96 Amendment (Integrated Tax Refund on Exports):** * Sub-rule 10 is substituted, concerning refunds of integrated tax paid on exports of goods or services. * Specifies that persons claiming refunds should not have received supplies on which benefits from certain notifications have been availed, except concerning the Export Promotion Capital Goods Scheme. Impact Analysis: Taxpayers/Exporters: * Impact: Rules define conditions concerning availment of government benefits/exemptions to claim refunds on exports or zero-rated supplies. * Action Required: To review current practices against amended rules and ensure compliance regarding benefit availment to accurately claim refunds. Suppliers: * Impact: Suppliers availing benefits under the mentioned notifications will affect the refund eligibility of the recipients making zero-rated supplies/exports. * Action Required: Disclose availment of such benefits to recipients involved in zero-rated supplies/exports. Government of Delhi (Finance, Revenue Department): * Impact: Implementation and administration of the amended rules. * Action Required: Ensure proper communication and enforcement of the new rules.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi, referenced as '03 of 2017' in the document. Section 164 of this act is mentioned. Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Goods and Services Tax in Delhi, which are being amended by this notification. Delhi Goods and Services Tax Twelfth Amendment Rules, 2018: The specific amendment rules being introduced by this notification. National Capital Territory of Delhi: The administrative territory to which this notification applies. Finance RevenueI Department, Government of National Capital Territory of Delhi: The department responsible for issuing the notifications related to tax regulations in Delhi. Lt. Governor of National Capital Territory of Delhi: The authority in Delhi under whose order and name this notification is issued. Export Promotion Capital Goods Scheme: A scheme related to the export of goods, specifically capital goods. Mentioned in the context of benefits availed. New Delhi, Delhi: The city where the document was printed and published.
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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 (Twelfth Amendment) Rules, 2018. (2) They shall come into force from the 9th day of October, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:— “(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has – (a) received supplies on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 40/2017-State Tax (Rate), dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV,[PART IV DELHI GAZETTE : EXTRAORDINARY 3 vide number F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”. 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- “(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 48/2017-State Tax, dated the 23rd November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(42)/Fin(Rev-I)/2017-18/DS- VI/746, dated the 23rd November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate), dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”. 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 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. 53/2018-State Tax, dated the 12th December, 2019, in the Gazette of Delhi, Extraordinary, Part IV, published vide number F. 3(47)/Fin(Rev- I)/2019-20/DS-VI/610 dated the 12th December, 2019. 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.

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