Executive Summary:
This notification announces the Delhi Goods and Services Tax Eleventh Amendment Rules, 2018, further amending the Delhi Goods and Services Tax Rules, 2017. The amendment modifies rule 96 regarding refunds of integrated tax paid on exports. The rules are deemed to have come into effect on October 23, 2017.
Key Points / Main Content:
* **Amendment Details:**
* The Delhi Goods and Services Tax Rules, 2017 are amended.
* This is the "Eleventh Amendment Rules, 2018"
* Amendment is made to rule 96.
* Sub-rule 10 in rule 96 is substituted.
* **Effective Date:**
* The rules are deemed to be effective from October 23, 2017.
* **Refund Restriction:**
* Persons claiming refunds of integrated tax paid on exports of goods or services should not have received supplies from suppliers who have availed benefits under specified notifications.
* The specified notifications relate to Government of National Capital Territory of Delhi, Department of Finance notification No. 482017State Tax, dated the 23rd November, 2017, notification No. 402017State Tax Rate dated the 27th November, 2017, notification No. 412017Integrated Tax Rate, dated the 23rd October, 2017, notification No. 782017Customs, dated the 13th October, 2017 and notification No. 792017Customs, dated the 13th October, 2017.
Impact Analysis:
Stakeholders impacted by this notification are:
**Exporters of Goods and Services:**
* *Impact:* Exporters claiming refunds of integrated tax are affected by the condition that their suppliers should not have availed benefits under specific notifications.
* *Action Required:* Exporters need to ensure their suppliers have not availed benefits under the specified notifications to be eligible for integrated tax refunds.
**Suppliers:**
* *Impact:* Suppliers availing benefits under the specified notifications may affect the refund eligibility of their customers (exporters).
* *Action Required:* Suppliers need to be aware of the implications of availing benefits under the specified notifications on their customers' (exporters) ability to claim integrated tax refunds.
**Tax Authorities:**
* *Impact:* The notification provides clarity on the conditions for integrated tax refunds related to exports.
* *Action Required:* Tax authorities need to implement and enforce the amended rules regarding integrated tax refunds.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax.
Delhi Goods and Services Tax Rules, 2017: The rules established by the Delhi government to implement the Delhi Goods and Services Tax Act.
Delhi Goods and Services Tax Eleventh Amendment Rules, 2018: Amendment rules to the Delhi Goods and Services Tax Rules, 2017.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of the National Capital Territory of Delhi.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi, used for publishing government notifications and regulations.
Gazette of India: The official gazette of the Government of India.
New Delhi, Delhi: The capital city of India, located within the National Capital Territory of Delhi.
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(cid:9)द(cid:11)ली माल और सेवा कर अिधिनयम, 2017 (2017 का 03) क(cid:17) धारा 164 (cid:18)ारा (cid:19)द(cid:20) त शि(cid:25)त य(cid:26) का (cid:19)योग करत े(cid:29)ए, माल
और सेवाकर िनयम, 2017 का और सशं ोधन करन ेके िलए िन न िलिखत िनयम बनाती ह,ै अथा#त ्:--
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(cid:19)कािशत अिधसूचना स.ं 41/2017-एक(cid:17)कृत कर (दर), तारीख 23 अ(cid:25)त ूबर, 2017 या भारत के राजप(cid:8),
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2019, (cid:18)ारा (cid:19)कािशत अिधसचू ना स.ं 49/2018-रा(cid:15)य कर, तारीख 6 िसत बर, 2019 (cid:18)ारा अिं तम संशोधन
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 12th December, 2019
No. 53/2018-State Tax
No. F.3(47)/Fin.(Rev-I)/2019-20/DS-VI/610.—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 (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be
substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received
supplies on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi,
Department of Finance, notification No. 48/2017-State Tax, dated the 23rd November, 2017, published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(42)/Fin.(Rev-I)/2017-18/DS-VI/746 dated the
23rd November, 2017 or notification No. 40/2017-State Tax (Rate) dated the 27th November, 2017, published in the
Gazette of Delhi, Extraordinary Part IV, vide No. 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[PART IV DELHI GAZETTE : EXTRAORDINARY 3
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 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.”
By Order and in the Name of Lt. Governor
of National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.
Note :- The principal rules were published in the Gazette of Delhi, 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. 49/2018-State Tax, dated the 6th September, 2019, published vide
F.3(20)/Fin.(Rev-I)/2019-20/DS-VI/415, dated the 6th September, 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.