Executive Summary:
This notification from the Government of the National Capital Territory of Delhi amends the Delhi Goods and Services Tax Rules, 2017. It extends the deadline for electronically submitting FORM GST TRAN-1 to March 31, 2019, for registered individuals facing technical difficulties. Additionally, it sets a new deadline of April 30, 2019, for submitting FORM GST TRAN-2 for those using the extended TRAN-1 deadline.
Key Points / Main Content:
Amendments to Delhi Goods and Services Tax Rules, 2017:
* These rules are called the Delhi Goods and Services Tax Ninth Amendment Rules, 2018.
* The amendments came into force on September 10th, 2018.
Extension for FORM GST TRAN-1 Submission:
* The Commissioner may extend the deadline for submitting FORM GST TRAN-1 electronically to March 31, 2019.
* This extension applies to registered persons who faced technical difficulties and for whom the Council has recommended the extension.
FORM GST TRAN-2 Submission:
* Registered persons filing FORM GST TRAN-1 under the extended deadline (subrule 1A) may submit FORM GST TRAN-2 by April 30, 2019.
Amendment to Rule 142:
* In subrule 5 of rule 142, after "section 76," insert "or section 125."
Impact Analysis:
Registered Persons:
* Impact: Registered persons who experienced technical difficulties submitting FORM GST TRAN-1 may benefit from the extended deadline.
* Action Required: Eligible registered persons should submit FORM GST TRAN-1 electronically by March 31, 2019, and FORM GST TRAN-2 by April 30, 2019.
Commissioner:
* Impact: The Commissioner is authorized to extend the deadline for FORM GST TRAN-1 submission based on Council recommendations.
* Action Required: The Commissioner should consider recommendations from the Council and, if appropriate, extend the FORM GST TRAN-1 submission deadline.
Council:
* Impact: The Council's recommendations are required for the Commissioner to extend the FORM GST TRAN-1 submission deadline.
* Action Required: The Council should assess cases of technical difficulties and provide recommendations to the Commissioner regarding deadline extensions.
Key Entities Referenced
National Capital Territory of Delhi: Union Territory of India
Delhi Goods and Services Tax Act, 2017: A state law enacted by the Delhi government related to Goods and Services Tax.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017.
Delhi Goods and Services Tax Ninth 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 is the constitutional head of the National Capital Territory of Delhi.
FORM GST TRAN1: Form for submitting the declaration electronically.
FORM GST TRAN2: Form for submitting the statement.
New Delhi, Delhi: Location of the Government of India Press.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No.48/2018–State Tax
No. F. 3(19)/Fin (Rev-I)/2019-20/ DS-VI/400.—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 (Ninth Amendment) Rules, 2018.
(2) They shall come into force from 10th September, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations
of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1
by a further period not beyond 31st March, 2019, in respect of registered persons who could not
submit the said declaration by the due date on account of technical difficulties on the common portal
and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance
with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;[PART IV DELHI GAZETTE : EXTRAORDINARY 3
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or
section 125” shall be inserted.
.
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
No. F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification
No.39/2018-State Tax, dated the 3rd September, 2019, published vide No.F3(17)/Fin(Rev-I)/2019-20/DS-
VI/398, dated the 3rd 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.