**Executive Summary:**
This notification from the Government of the National Capital Territory of Delhi amends the Delhi Goods and Services Tax Rules, 2017. These amendments, known as the Fifth Amendment Rules, 2018, address various aspects of GST including input tax credit, refund calculations, and anti-profiteering measures. Most of the rules will come into force from June 13th, 2018, while specific rule changes related to refunds are effective from July 1st, 2017.
**Key Points / Main Content:**
* **Amendment Title and Commencement:**
* These rules are called the Delhi Goods and Services Tax Fifth Amendment Rules, 2018.
* They come into force from June 13th, 2018, unless otherwise provided.
* **Rule 37 Amendment (Payment of Value of Supplies):**
* A proviso is added regarding the value of supplies, stating that any amount added as per section 15(2)(b) of the Delhi Goods and Services Tax Act, 2017 shall be deemed to have been paid for the purposes of the second proviso to subsection 2 of section 16.
* **Rule 83 Amendment (GST Practitioner):**
* The words "one year" are substituted with "eighteen months".
* **Rule 89 Amendment (Refund Calculation):**
* Effective from July 1st, 2017, subrule 5 is substituted with a new formula for calculating refunds on account of inverted duty structure.
* Maximum Refund Amount = (Turnover of inverted rated supply of goods and services x Net ITC) / Adjusted Total Turnover tax payable on such inverted rated supply of goods and services.
* Net ITC is defined as input tax credit availed on inputs during the relevant period, excluding credit claimed under subrules 4A or 4B.
* **Rule 95 Amendment (Refund to Certain Persons):**
* Effective from July 1st, 2017, Clause (a) of sub-rule 3 is substituted with the following: "the inward supplies of goods or services or both were received from a registered person against a tax invoice".
* **Rule 97 Amendment (Depositing Amount):**
* A proviso is added stating that an amount equivalent to 50% of the cess determined under section 54(5) read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017, shall be deposited in the Fund.
* **Rule 133 Amendment (Anti-Profiteering):**
* Subrule 3 is substituted, detailing actions the Authority may take if a registered person doesn't pass on the benefit of tax reduction or input tax credit. These actions include:
* Ordering a reduction in prices.
* Returning an amount equivalent to the amount not passed on, along with 18% interest.
* Depositing 50% of the amount in the Fund under section 57 and the remaining 50% in the corresponding State fund.
* Imposing a penalty under the Act.
* Cancellation of registration under the Act.
* **Rule 138 Amendment (E-Way Bill):**
* In subrule 14, clause (o) is inserted, applying to empty cylinders for packing of liquefied petroleum gas being moved for reasons other than supply.
* **FORM GSTR-4 Amendment:**
* In the Instructions, serial 4A of Table 4 shall not be furnished for the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018.
* **FORM GST PCT-01 Amendment:**
* In PART B, Sales Tax practitioner and tax return preparer will be considered under existing law for a period of not less than five years
* A declaration is inserted that includes statements regarding citizenship, soundness of mind, insolvency, and convictions.
* **FORM GST RFD-01 and FORM GST RFD-01A Amendments:**
* Annexure 1, Statement 1A and 5B are substituted with new formats.
**Impact Analysis**
**Registered Taxable Person:**
* *Impact:* Impacted by the changes in refund calculation methods, anti-profiteering measures, and e-way bill rules. Additionally, there are implications based on the changes in FORM GSTR-4 and FORM GST PCT-01.
* *Action Required:* Need to understand and comply with the new refund calculation formula, ensure passing on the benefit of tax reduction to recipients, adhere to the updated e-way bill rules, and comply with the altered reporting requirements in FORM GSTR-4 and FORM GST PCT-01.
**Recipients of Goods and Services:**
* *Impact:* Directly impacted by the anti-profiteering measures.
* *Action Required:* Be aware of their rights to receive the benefit of any reduction in tax rates or input tax credit and report any non-compliance to the Authority.
**Tax Authorities:**
* *Impact:* Responsible for implementing and enforcing the amended rules.
* *Action Required:* Update systems and procedures to reflect the changes, communicate the changes to taxpayers, and ensure compliance.
**GST Practitioners:**
* *Impact:* Implication with FORM GST PCT-01 Amendment for Sales Tax practitioner and tax return preparer.
* *Action Required:* Review amendment related to FORM GST PCT-01.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and a state equivalent region of India.
Delhi Goods and Services Tax Act, 2017: A state act of Delhi, act number 03 of 2017, related to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Delhi Goods and Services Tax Rules, 2017: The rules pertaining to the implementation and administration of the Delhi Goods and Services Tax Act.
Delhi Goods and Services Tax Fifth Amendment Rules, 2018: An amendment to the Delhi Goods and Services Tax Rules, 2017.
Goods and Services Tax Compensation to States Act, 2017: Central Act 15 of 2017, related to compensation to states under GST regime.
FORM GSTR4: A form related to Goods and Services Tax returns.
FORM GST RFD01: A form for claiming GST refunds.
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 196] fnYyh] eaxyokj] flrEcj 3] 2019@Hkknz 12] 1941 [jk-jk-jk-{ks-fn- la- 163
No. 196] DELHI, TUESDAY, SEPTEMBER 3, 2019/BHADRA 12, 1941 [N.C.T.D. No. 163
Hkkx—IV
PART—IV
——————
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:10)(cid:10)(cid:10)(cid:10)वव वव ----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3) ली,,,, 2 िसत(cid:10) बर,,,, 2019
ससससं.ं.ं.ं. 22226666////2222000011118888––––रररराााा(cid:11)(cid:11)(cid:11)(cid:11)यययय ककककरररर
ससससंं..ं.ं. फफफफाााा.... 3333((((11113333))))//// ििििवववव(cid:14)(cid:14)(cid:14)(cid:14) ((((ररररााााजजजज....----1111))))////2222000011119999----22220000////डडडडीीीीएएएएसससस----IV////333377778888....————रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल, (cid:1)द(cid:3)ली माल
और सेवा कर अिधिनयम, 2017 (2017 का 03) क(cid:26) धारा 164 (cid:30)ारा (cid:31)द शि"य# का (cid:31)योग करते &ए, (cid:1)द(cid:3)ली माल और सेवा कर
िनयम, 2017 का और संशोधन करने के िलए िन*िलिखत िनयम बनाती ह,ै अथा1त् :--
(1) इन िनयम# का संि(cid:19)7 नाम (cid:1)द(cid:3)ली माल और सेवा कर (पांचवां संशोधन) िनयम, 2018 ह ै।
(2) इन िनयम# म8 जैसा अ9यथा िविहत ह,ै उसके िसवाय, यह अिधसूचना (cid:1)दनांक 13 जून, 2018 से (cid:31)भावी होगी।
2. (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 म8,--
(i) िनयम 37 के उपिनयम (1) के परंतुक के प@ात्, िन*िलिखत परंतुक अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“परंतु यह और (cid:1)क धारा 15 क(cid:26) उपधारा (2) के खंड (ख) के उपबंध# के अनुसार जोड़ी गई (cid:1)कसी रकम के मBे (cid:31)दाय#
के मू(cid:3)य को धारा 16 क(cid:26) उपधारा (2) के दसू रे परंतुक के (cid:31)योजन# के िलए संद (cid:1)कया गया समझा जाएगा ।”;
(ii) िनयम 83 के उपिनयम (3) के दूसरे परंतुक म8 ''एक वष1'' शG द# के A थान पर ''अठारह मास'' शG द रखे जाएंगे;
(iii) 1 जुलाई, 2017 से, िनयम 89 म8, उपिनयम (5) के Aथान पर, िन*िलिखत रखा जाएगा, अथा1त्:--
“(5) िवपरीत शु(cid:3)क ढांचा के मB े (cid:31)ितदाय क(cid:26) दशा म8, इनपुट कर (cid:31)Hयय का (cid:31)ितदाय, िन*िलिखत सू(cid:21) के अनुसार
(cid:1)दया जाएगा:--
4550 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
अिधकतम (cid:31)ितदाय क(cid:26) रकम = {(IुतJिमत दर के माल और सेवाK के (cid:31)दाय का आवत1) x शुM आईटीसी ÷ समायोिजत
कुल आवत1} – ऐसे IुतJिमत दर के माल और सेवाK के (cid:31)दाय पर संदये कर।
(cid:10)(cid:10)(cid:10)(cid:10)पपपप(cid:16)(cid:16)(cid:16)(cid:16)ीीीीककककररररणणणण—इस उपिनयम के (cid:31)योजन# के िलए,--
(क) “शुM आईटीसी” पद से सुसंगत अविध के दौरान, ऐसे उपभोग (cid:1)कए गए इनपुट कर (cid:31)Hयय से िभN, िजसके िलए
उपिनयम (4क) या उपिनयम (4ख) या दोन# के अधीन (cid:31)ितदाय का दावा (cid:1)कया गया ह,ै इनपुट# पर उपभोग (cid:1)कया गया
इनपुट कर (cid:31)Hयय अिभ(cid:31)ेत ह ै; और
(ख) “समायोिजत कुल आवत1” पद का वही अथ 1होगा जो उपिनयम (4) म8 उसका ह ै।“;
(iv) 1 जुलाई, 2017 से, िनयम 95 के उपिनयम (3) के खंड (क) के A थान पर िन(cid:10) निलिखत रखा जाएगा, अथा1त्:--
(क) (cid:1)कसी रिजA Qीकृत Sय िTत से, माल का आवक (cid:31)दाय या सेवाएं या दोन# (cid:1)कसी कर बीजक के िवUM (cid:31)ाV त (cid:1)कए
गए थे;'';
(v) िनयम 97 के उपिनयम (1) के परंतुक के प@ात्, िन*िलिखत परंतुक अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“परंतु यह और (cid:1)क माल और सेवा कर (रा(cid:25)य# को (cid:31)ितकर) अिधिनयम, 2017 (2017 का 15) क(cid:26) धारा 11 के साथ
पWठत धारा 54 क(cid:26) उपधारा (5) के अधीन अवधाWरत उपकर क(cid:26) रकम के पचास (cid:31)ितशत के समतु(cid:3)य रकम िनिध म8
जमा क(cid:26) जाएगी ।”;
(vi) िनयम 133 के उपिनयम (3) के Aथान पर, िन*िलिखत रखा जाएगा, अथा1त् :--
''(3) जहां (cid:31)ािधकरण यह अवधाWरत करता है (cid:1)क रिजAQीकृत Iि" ने, (cid:31)ाि7कता1 को माल या सेवाK के (cid:31)दाय पर
कर क(cid:26) दर म8 कमी का फायदा या इनपुट कर (cid:31)Hयय का फायदा, क(cid:26)मत म8 आनुपाितक कमी के \प म8 नह] (cid:1)दया था,
वहां (cid:31)ािधकरण,--
(क) क(cid:26)मत# म8 कमी करने ;
(ख) (cid:31)ाि7कता1 को, उ^तर रकम के सं_हण क(cid:26) तारीख से, यथािAथित, ऐसी रकम क(cid:26) वापसी या Gयाज सिहत वापस
न क(cid:26) गई रकम क(cid:26) वसूली क(cid:26) तारीख तक, अठारह (cid:31)ितशत क(cid:26) दर पर Gयाज सिहत क(cid:26)मत# म8 आनुपाितक कमी के
\प म8 नह] दी गई रकम के समतु(cid:3)य रकम को वापस करने ;
(ग) जहां पा(cid:21) Iि" ने रकम क(cid:26) वापसी का दावा नह] (cid:1)कया ह ैया उसक(cid:26) पहचान नह] &ई ह,ै वहां उपरो" खंड के
अधीन अवधाWरत रकम के पचास (cid:31)ितशत के समतु(cid:3)य रकम को, धारा 57 के अधीन गWठत िनिध म8 और रकम का शेष
पचास (cid:31)ितशत संबM रा(cid:25)य के माल और सेवा कर अिधिनयम, 2017 क(cid:26) धारा 57 के अधीन गWठत िनिध म8 जमा
करने;
(घ) अिधिनयम के अधीन यथा िविनfदg1 शािAत के अिधरोपण ; और
(ङ) अिधिनयम के अधीन रिजAQीकरण के रBकरण,
का आदशे कर सकेगा ।
(cid:10)(cid:10)(cid:10)(cid:10)पपपप(cid:16)(cid:16)(cid:16)(cid:16)ीीीीककककररररणणणण————इस उपिनयम के (cid:31)योजन के िलए, “संबM रा(cid:25)य” पद से ऐसा रा(cid:25)य अिभ(cid:31)ेत ह,ै िजसके संबंध म8 (cid:31)ािधकरण ने
आदेश पाWरत (cid:1)कया है ।“;
(vii) िनयम 138 के उपिनयम (14) के खंड (ढ) के प@ात्, िन*िलिखत खंड अंत:Aथािपत (cid:1)कया जाएगा, अथा1त् :--
“(ण) जहां (cid:31)दाय से िभN (cid:1)क9ह] कारण# से, iिवत पैQोिलयम गैस क(cid:26) पj(cid:1)कग के िलए खाली िसल8डर# को हटाया जाता
ह ै।”;
(viii) (cid:19)(cid:19)(cid:19)(cid:19)(cid:20)(cid:20)(cid:20)(cid:20)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----4444 म,8 अनुदशे # म8, Jम सं. 10 पर (cid:1)दए गए अनुदशे के Aथान पर, िन*िलिखत अनुदेश रखा
जाएगा, अथा1त् :--
“10. जुलाई, 2017 से िसतंबर, 2017, अ"ूबर, 2017 से (cid:1)दसंबर, 2017, जनवरी, 2018 से माच1, 2018 और
अ(cid:31)ैल, 2018 से जून, 2018 तक क(cid:26) कर अविधय# के िलए सारणी 4 का Jम 4क नह] (cid:1)दया जाएगा ।”।
(ix) 1 जुलाई, 2017 से (cid:31)\प जीएसटी पीसीटी-01 के भाग आ म8,--
(क) Jम संkय ा 4 के सामने, (cid:31)िविl ट (10) के पm चात् िन(cid:10) निलिखत अंत:A थािपत (cid:1)कया जाएगा, अथा1त्:--
''(11) कम से कम पांच वष1 क(cid:26) अविध के िलए िवnमान िविध के अधीन िवJय कर S यवसायी
(12) कम से कम पांच वष1 क(cid:26) अविध के िलए िवnमान िविध के अधीन कर िववरणी तैयारकता'1';[PART IV DELHI GAZETTE : EXTRAORDINARY 3
(ख) ''''''''ससससहहहहममममिििितततत'''''''' के पm चात् िन(cid:10)न िलिखत अंत:A थािपत (cid:1)कया जाएगा, अथा1त्:--
''''''''घघघघोोोोषषषषणणणणाााा
मj घोषणा करता o ं(cid:1)क :
(i) मj भारत का नागWरक oं;
(ii) मj Aव Ap य िचHत का Sय िTत o ं
(iii) मुझे (cid:1)दवािलया के \प म8 9य ायिनrण1त नह] (cid:1)कया गया ह;ै और
(iv) मुझे (cid:1)कसी स(cid:19)म 9य ायालय (cid:30)ारा दोषिसM नह] ठहराया गया ह।ै'';
(x) (cid:31)\प जजजजीीीीएएएएससससटटटटीीीी आआआआररररएएएएफफफफडडडडीीीी----00001111 के उपाबंध-1 म8,
(क) िववरण 1क के Aथ ान पर िन(cid:10)न िलिखत िववरण रखा जाएगा, अथा1त्:--
''''''''ििििववववववववररररणणणण 1111कककक
[िनयम 89(2)(ज)दखे ]8
(cid:31)ितदाय (cid:1)कAम : िवपय1Aत कर ढांचे के कारण संिचत आईटीसी [धारा 54(3) के पहले परंतुक का खंड (ii)]
(cid:1)(cid:1)(cid:1)(cid:1)मममम (cid:3)(cid:3)(cid:3)(cid:3)ाााा(cid:5)(cid:5)(cid:5)(cid:5) (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे आआआआववववकककक बबबबीीीीजजजजकककक(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे (cid:13)(cid:13)(cid:13)(cid:13)ययययौौौौररररेेेे आआआआववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) पपपपरररर ससससददंंददंं (cid:19)(cid:19)(cid:19)(cid:19) ककककरररर जजजजााााररररीीीी जजजजााााववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे जजजजााााववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) पपपपरररर ससससंदंदंदंद(cid:19)(cid:19)(cid:19)(cid:19) ककककरररर
सससस..ंं..ंं बबबबीीीीजजजजकककक(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे (cid:13)(cid:13)(cid:13)(cid:13)ययययौौौौररररेेेे
(cid:3)(cid:3)(cid:3)(cid:3)ददददााााययययककककतततताााा (cid:21)(cid:21) (cid:21)(cid:21) ककककाााा सससस..ंं..ंं ततततााााररररीीीीखखखख ककककररररााााधधधधययेेययेे एएएएकककक(cid:26)(cid:26)(cid:26)(cid:26)ककककृृृृतततत कककक(cid:28)(cid:28)(cid:28)(cid:28)(cid:29)(cid:29)(cid:29)(cid:29)ीीीीयययय रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय सससस..ंं..ंं ततततााााररररीीीीखखखख ककककररररााााधधधधययेेययेे एएएएकककक(cid:26)(cid:26)(cid:26)(cid:26)ककककृृृृतततत कककक(cid:28)(cid:28)(cid:28)(cid:28)(cid:29)(cid:29)(cid:29)(cid:29)ीीीीयययय रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय
जजजजीीीीएएएएससससटटटटीीीीआआआआईईईईएएएएनननन मममम(cid:24)(cid:24)ूू(cid:24)(cid:24)ूू यययय ककककरररर ककककरररर ककककरररर////ससससघघंंघघंं मममम(cid:24)(cid:24)ूू(cid:24)(cid:24)ूू यययय ककककरररर ककककरररर ककककरररर////ससससघघंंघघंं
रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय(cid:31)(cid:31)(cid:31)(cid:31) ेे ेे रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय(cid:31)(cid:31)(cid:31)(cid:31) ेे ेे
ककककरररर ककककरररर
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(ख) िववरण 5ख के A थान पर िन*िलिखत िववरण रखा जाएगा, अथा1त ्:--
““““ििििववववववववररररणणणण 5555खखखख
[िनयम 89(2)(छ)दखे ]8
(cid:31)ितदाय (cid:1)कAम : समझे गए िनया1त# के मBे (रकम Uपए म8)
(cid:1)म (cid:3)दायकता(cid:9) (cid:10)ारा (cid:3)ितदाय का दावा करने क(cid:13) दशा म(cid:14) जावक संद(cid:30) कर
सं. (cid:3)दाय(cid:15) के बीजक(cid:15) के (cid:19)यौरे/(cid:3)ाि(cid:22)कता(cid:9) (cid:10)ारा दावा (cid:25)कए गए
(cid:3)ितदाय क(cid:13) दशा म(cid:14) आवक (cid:3)दाय(cid:15) के बीजक(cid:15) के (cid:19)यौरे
(cid:3)दायकता(cid:9) का सं. तारीख कराधेय एक(cid:13)कृत कर क(cid:14)"ीय कर रा#य कर/संघ रा#य$े% उपकर
जीएसटीआईएन मू य कर
1 2 3 4 5 6 7 8 9
;”
(xi) (cid:31)\प जजजजीीीीएएएएससससटटटटीीीी आआआआररररएएएएफफफफडडडडीीीी----00001111कककक, के उपाबंध-1 म8,--
(क) “िववरण 1क के Aथ ान पर िन(cid:10)न िलिखत िववरण रखा जाएगा, अथा1त्:--4 DELHI GAZETTE : EXTRAORDINARY PART IV]
''''''''ििििववववववववररररणणणण 1111कककक
[[[[ििििननननययययमममम 88889999((((2222))))((((जजजज))))ददददखखेेखखेे ]]]](cid:28)(cid:28)(cid:28)(cid:28)
(cid:31)ितदाय (cid:1)कAम : िवपय1Aत कर ढांचे के कारण संिचत आईटीसी [धारा 54(3) के पहले परंतुक का खंड (ii)]
(cid:1)(cid:1)(cid:1)(cid:1)मममम (cid:3)(cid:3)(cid:3)(cid:3)ाााा(cid:5)(cid:5)(cid:5)(cid:5) (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे आआआआववववकककक बबबबीीीीजजजजकककक(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे (cid:13)(cid:13)(cid:13)(cid:13)ययययौौौौररररेेेे आआआआववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) पपपपरररर ससससददंंददंं (cid:19)(cid:19)(cid:19)(cid:19) ककककरररर जजजजााााररररीीीी जजजजााााववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे जजजजााााववववकककक (cid:3)(cid:3)(cid:3)(cid:3)ददददाााायययय(cid:8)(cid:8)(cid:8)(cid:8) पपपपरररर ससससददंंददंं (cid:19)(cid:19)(cid:19)(cid:19) ककककरररर
सससस..ंं..ंं बबबबीीीीजजजजकककक(cid:8)(cid:8)(cid:8)(cid:8) ककककेेेे (cid:13)(cid:13)(cid:13)(cid:13)ययययौौौौररररेे ेे
(cid:3)(cid:3)(cid:3)(cid:3)ददददााााययययककककतततताााा (cid:21)(cid:21) (cid:21)(cid:21) ककककाााा सससस..ंं..ंं ततततााााररररीीीीखखखख ककककररररााााधधधधययेेययेे एएएएकककक(cid:26)(cid:26)(cid:26)(cid:26)ककककृृृृतततत कककक(cid:28)(cid:28)(cid:28)(cid:28)(cid:29)(cid:29)(cid:29)(cid:29)ीीीीयययय रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय सससस..ंं..ंं ततततााााररररीीीीखखखख ककककररररााााधधधधययेेययेे एएएएकककक(cid:26)(cid:26)(cid:26)(cid:26)ककककृृृृतततत कककक(cid:28)(cid:28)(cid:28)(cid:28)(cid:29)(cid:29)(cid:29)(cid:29)ीीीीयययय रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय
जजजजीीीीएएएएससससटटटटीीीीआआआआईईईईएएएएनननन मममम(cid:24)(cid:24)ूू(cid:24)(cid:24)ूू यययय ककककरररर ककककरररर ककककरररर////ससससघघंंघघंं मममम(cid:24)(cid:24)ूू(cid:24)(cid:24)ूू यययय ककककरररर ककककरररर ककककरररर////ससससघघंंघघंं
रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय(cid:31)(cid:31)(cid:31)(cid:31) ेे ेे रररराााा(cid:30)(cid:30)(cid:30)(cid:30)यययय(cid:31)(cid:31)(cid:31)(cid:31) ेे ेे
ककककरररर ककककरररर
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(ख) िववरण 5ख के Aथ ान पर िन(cid:10)न िलिखत िववरण रखा जाएगा, अथा1त्:--
““““ििििववववववववररररणणणण 5555खखखख
[िनयम 89(2)(छ)दखे ]8
(cid:31)ितदाय (cid:1)कAम : समझे गए िनया1त# के मBे
(रकम Uपए म8)
(cid:1)म (cid:3)दायकता(cid:9) (cid:10)ारा (cid:3)ितदाय का दावा करने क(cid:13) दशा म (cid:14) जावक संद(cid:30) कर
सं. (cid:3)दाय(cid:15) के बीजक(cid:15) के (cid:19)यौरे/(cid:3)ाि(cid:22)कता (cid:9) (cid:10)ारा दावा (cid:25)कए गए
(cid:3)ितदाय क(cid:13) दशा म(cid:14) आवक (cid:3)दाय(cid:15) के बीजक(cid:15) के (cid:19)यौरे
(cid:3)दायकता(cid:9) का सं. तारीख कराधेय एक(cid:13)कृत कर क(cid:14)"ीय कर रा#य कर/संघ उपकर
जीएसटीआईएन मू य रा#य$े% कर
1 2 3 4 5 6 7 8 9
;”
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. sसंह, उप-सिचव-VI (िव )
(cid:29)(cid:29)(cid:29)(cid:29)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पपपपणणणण :::: मूल िनयम (cid:1)द(cid:3)ली के राजप(cid:21), असाधारण, भाग IV, म8 सं....फा.... 03(10)/िव /(राज....-1) 2017-18-/डीएस-VI/342, तारीख
22 जून, 2017 (cid:30)ारा (cid:31)कािशत (cid:1)कए गए थे और उनम8 अंितम बार संशोधन स..ं..फा.... 03(02)/िव /(राज....-1) 2018-19-/
डीएस-VI/294, तारीख 02 जुलाई, 2018 (cid:30)ारा (cid:31)कािशत अिधसूचना संkयांक 21/2018-रा(cid:25)य कर, तारीख 02 जुलाई,
2018 (cid:30)ारा (cid:1)कया गया था ।[PART IV DELHI GAZETTE : EXTRAORDINARY 5
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 26/2018–State Tax
No. F. 3(13)/Fin (Rev-I)/2019-20/DS-VI/378.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (Delhi Act 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) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force from the date of 13th June, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017, -
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies on account of any amount added in accordance with the
provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes
of the second proviso to sub-section (2) of section 16.”;
(ii) in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall
be substituted;
(iii) with effect from 01st July, 2017, in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as
per the following formula:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷
Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.
Explanation:- For the purposes of this sub-rule, the expressions –
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input
tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted,
namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against
a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-
section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act,
2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in
the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate
reduction in prices along with interest at the rate of eighteen percent. from the date of collection of the higher
amount till the date of the return of such amount or recovery of the amount including interest not returned, as
the case may be;
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in
the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted
under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person
does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of
which the Authority passes an order.”;6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than
supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to
March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-“(11) Sales Tax practitioner
under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of not less than five years”;
(b) after the“Consent”, the following shall be inserted, namely:-
“Declaration
I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an insolvent; and
(iv) I have not been convicted by a competent court.”;
(x) in FORM GST RFD-01, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. Details of invoices of inward Tax paid on inward supplies Details of invoices of Tax paid on outward supplies
No. supplies received outward supplies issued
GSTIN No. Date Taxable Integrated Central State No. Date Taxable Integrated Central State
of the Value Tax Tax Tax / Value Tax Tax Tax /
supplier Union Union
territory territory
Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. Details of invoices of outward supplies in case refund is Tax paid
No. claimed by supplier/Details of invoices of inward
supplies in case refund is claimed by recipient
GSTIN of the No. Date Taxable Value Integrated Tax Central State Tax /Union Territory Tax Cess
supplier Tax
1 2 3 4 5 6 7 8 9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-“Statement 1A
[see rule 89(2)(h)][PART IV DELHI GAZETTE : EXTRAORDINARY 7
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. Details of invoices of inward Tax paid on inward supplies Details of invoices of Tax paid on outward supplies
No. supplies received outward supplies issued
GSTIN No. Date Taxable Integrated Central State No. Date Taxable Integrated Central State
of the Value Tax Tax Tax/ Value Tax Tax Tax/
supplier Union Union
territory territory
Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. Details of invoices of outward supplies in case refund is Tax paid
No. claimed by supplier/Details of invoices of inward supplies
in case refund is claimed by recipient
GSTIN of the No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess
supplier
1 2 3 4 5 6 7 8 9
.”
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 No. F3(10)/Fin(Rev-
I)/2017-18/DS-VI/342 dated the 22nd June, 2017 and last amended vide notification No. 21/2018-State Tax,
dated the 02nd July, 2018, published vide number F3(2)/Fin(Rev-I)/2018-19/DS-VI/294 dated the 02nd July,
2018.
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.