Executive Summary:
This notification from the Government of the National Capital Territory of Delhi amends the Delhi Goods and Services Tax Rules, 2017. It introduces changes related to opting for tax payment under Section 10, revising FORM GST TRAN-1, furnishing performance reports, e-way bill generation, and modifications in FORM GST TRAN-1, GSTR-4 and GST EWB-01. Some amendments are effective from specific dates in 2017, including July 1st, August 30th, September 15th and October 1st.
Key Points / Main Content:
* **Amendment of Rules:**
* The Delhi Goods and Services Tax Rules, 2017 are further amended.
* **Tax Payment Option (Section 10):**
* A person granted provisional registration or applying for registration under Rule 8(1) may opt to pay tax under Section 10, effective from October 1, 2017.
* Intimation must be filed electronically in FORM GST CMP-02 before October 1, 2017.
* FORM GST ITC-03 must be furnished within 90 days from the said date, in accordance with Rule 44(4).
* Furnishing declaration in FORM GST TRAN-1 is not allowed after furnishing the statement in FORM GST ITC-03.
* Reference to subrule 3A is inserted in subrule 5.
* **Revision of FORM GST TRAN-1:**
* A registered person who has submitted a declaration electronically in FORM GST TRAN-1 may revise it once.
* The revised declaration must be submitted electronically within the specified time period or any extended period granted by the Commissioner.
* **Performance Report:**
* A clause is inserted in Rule 127 requiring to furnish a performance report to the Council by the tenth of the close of each quarter.
* **E-Way Bill Generation:**
* If goods are sent by a principal in one State to a job worker in another, the e-way bill must be generated by the principal, regardless of the consignment value.
* If handicraft goods are transported interstate by a person exempt from registration under Section 24(i & ii), that person must generate the e-way bill, irrespective of consignment value.
* "Handicraft goods" are defined as per notification No. 32/2017-State Tax dated 08.11.2017.
* **FORM GST TRAN-1 Modifications (Effective July 1, 2017):**
* In Serial No. 5a, "Section 140(4)(a) and Section 140(9)" are added to the heading.
* In Serial No. 7a, "including Credit Transfer Document (CTD)" is added after "invoices".
* Instructions are added regarding availing Central Tax credit under Section 140(9) and filing Trans-3 for those availing credit through CTD.
* **FORM GSTR-4 Modification (Effective July 1, 2017):**
* In Serial No. 8, in entry 8B2, "InterState Supplies" replaces "IntraState Supplies."
* **FORM GST EWB-01 Modification (Effective August 30, 2017):**
* A note is added stating that bill of entry details should be entered in place of the invoice when the consignment pertains to an import.
Impact Analysis:
* **Registered Persons:**
* Impact: Changes in rules for tax payment options, revisions to FORM GST TRAN-1, and modifications in FORM GST TRAN-1 and GSTR-4 impact registered persons. The e-way bill generation rules affect principals and certain individuals transporting handicraft goods.
* Action Required: Review and comply with the amended rules, especially regarding tax payment options, revisions to FORM GST TRAN-1, e-way bill generation, and modifications to FORM GST TRAN-1 and GSTR-4.
* **Job Workers:**
* Impact: The rule regarding e-way bill generation when goods are sent by a principal in another state affects job workers.
* Action Required: Ensure principals are generating e-way bills as required.
* **Persons Exempted from Registration under Section 24(i & ii) transporting Handicraft Goods:**
* Impact: They are now required to generate e-way bills for interstate transport, irrespective of consignment value.
* Action Required: Generate e-way bills for interstate transport of handicraft goods.
* **Facilitation Centers:**
* Impact: Registered persons can file electronically through Facilitation Centres.
* Action Required: Ensure support is available for electronic filing.
* **Council:**
* Impact: The rule regarding furnishing performance report to the Council by the tenth of the close of each quarter affects the Council.
* Action Required: Review performance reports submitted.
Key Entities Referenced
National Capital Territory of Delhi: The governing territory to which the policy notification applies.
Delhi Goods and Services Tax Act, 2017: The primary legislation being amended by the notification, referred to as 'Delhi Act 03 of 2017'.
Delhi Goods and Services Tax Rules, 2017: The rules which are being amended by this notification.
FORM GST CMP02: A form for intimating the option to pay tax under section 10, to be filed electronically.
FORM GST ITC03: A statement to be furnished in accordance with rule 44, sub rule 4 within 90 days from a specified date.
FORM GST TRAN1: A declaration form that can be revised and submitted electronically within a specified time period.
FORM GST EWB01: A form related to e-way bills, which is being updated with additional notes.
Central Goods and Services Tax Act, 2017: The central legislation related to GST, specifically referenced in the context of availing credit in column 6 of table 5a using section 140(9).
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GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 408] DELHI, THURSDAY, NOVEMBER 9, 2017/KARTIKA 18, 1939 [N.C.T.D. No. 324
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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fnYyh] 9 uoEcj] 2017
स(cid:3)ं या 34/2017-रा(cid:8) य कर
ससससंं..ंं.. फफफफाााा.... 3333((((33339999))))////ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) ((((ररररााााजजजज(cid:8)(cid:8)(cid:8)(cid:8)वववव----1111))))////2222000011117777----11118888////777711118888////डडडडीीीीएएएएसससस----VVVVIIII////777711118888....———— रा(cid:3)ीय राजधानी (cid:10)े(cid:12) (cid:13)द(cid:15)ली के उपरा(cid:20)यपाल, (cid:13)द(cid:15)ली
माल और सेवाकर अिधिनयम, 2017(2017 का (cid:13)द(cid:15)ली अिधिनयम 03) क(cid:25) धारा 164 (cid:26)ारा (cid:27)द(cid:28) शि(cid:30)य(cid:31) का (cid:27)योग करते #ए (cid:13)द(cid:15)ली
माल और सेवाकर िनयम, 2017 का और संशोधन करने के िलए िन(िलिखत िनयम बनाते ह,, अथा.त् :--
1111.... (1) इन िनयम(cid:16) का संि(cid:18)(cid:19) नाम (cid:13)द(cid:15)ली माल और सेवा कर (सातवा ंसंशोधन) िनयम, 2017 ह ै।
(2) इन िनयम(cid:16) म(cid:21) अ(cid:23)यथा उपबंिधत के िसवाय, यह िनयम 15 िसत बर 2017 से #व%ृ ह(cid:16)गे ।
2222.... (cid:13)द(cid:15)ली माल और सेवा कर िनयम, 2017 (िजसे इमस(cid:21) इसके प*ात ्मूल िनयम कहा गया ह)ै के िनयम 3 म,(cid:21)--
(i) उपिनयम (3) के प*ात ्िन0िलिखत उपिनयम अंतः3थािपत 4कया जाएगा, अथा6त्:-
“(3333कककक)))).... उपिनयम (1), उपिनयम (2) और उपिनयम (3) म(cid:21) 4कसी बात के अतं :व6; होते =ए भी, कोई
?ि@ िजसे िनयम 24 के अधीन अनिं तम आधार पर रिज3Cीकरण अनुद% 4कया गया ह ैया िजसन ेिनयम
8 के उपिनयम (1) के अधीन रिज3Cीकरण के िलए आवेदन 4कया ह,ै 1 अ@ूबर, 2017 से इलHै Cािनक Iप
से (cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीी ससससीीीीएएएएममममपपपपीीीी----00002222 म(cid:21) सामा(cid:23)य पोट6ल पर या तो सीधे या आयु@ Kारा अिधसिू चत 4कसी
सुिवधा के(cid:23)M के माNयम स े ससं चू ना फाइल करके धारा 10 के अधीन कर का संदाय करन े का िवकPप ल े
सकेगा और वह उ@ तारीख से 44 4दन कQ अविध के भीतर(cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीी आआआआईईईईटटटटीीीीससससीीीी----00003333 म(cid:21) िनयम 44 के
उपिनयम (4) के उपबंध(cid:16) के अनुसरण म (cid:21)एक िववरण #3तुत करेगा:
6628 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
परंत ु उ@ ?ि@य(cid:16) को (cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपपजजजजीीीीएएएएससससटटटटीीीीआआआआईईईईटटटटीीीीससससीीीी----00003333 म(cid:21) िववरण #3तुत कर दने े के प*ात ् #(cid:2)(cid:2)(cid:2)(cid:2)पपपपजजजजीीीीएएएएससससटटटटीीीी
टटटटीीीीआआआआररररएएएएएएएएनननन----1111 म(cid:21) घोषणा #3तुत करने के िलए अनुTात नहU 4कया जाएगा ।”;
(ii) उपिनयम (5) म,(cid:21) “या उपिनयम (3)” शXद(cid:16), कोYक और अकं के प*ात,् “या उपिनयम (3क)” शXद,
कोYक, अंक और अ(cid:18)र अतं ः3थािपत 4कए जाएगं े ।
(3) मलू िनयम(cid:16) म(cid:21) िनयम 120 के प*ात ्िन0िलिखत िनयम अंतः3थािपत 4कया जाएगा, अथात6 :्--
“120क. #[यके रिज3Cीकृत ?ि@ िजसने िनयम 117, िनयम 118, िनयम 119 और िनयम 120 म (cid:21) िविन]द;6
अविध के भीतर #(cid:2)(cid:2)(cid:2)(cid:2)पपपपजजजजीीीीएएएएससससटटटटीीीीटटटटीीीीआआआआररररएएएएएएएएनननन----1111 म(cid:21) इलैHCािनक Iप से घोषणा #3तुत कQ ह ै वह ऐसी घोषणा को एक
बार पुनरीि(cid:18)त कर सकेगा और इलैHCािनक Iप स ेसामा(cid:23)य पोट6ल पर उ@ िनयम(cid:16) म (cid:21)िविन]द;6 अविध के भीतर या
ऐसी और अविधजो इस िनिम%आय@ु Kारा िव3ता_रत कQ जाए(cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीीटटटटीीीीआआआआररररएएएएएएएएनननन----1111 म(cid:21) पुनरीि(cid:18)त घोषणा
#3तुत करेगा ।”।
(4) मूल िनयम(cid:16) के िनयम 127 के खंड (iii) के प*ात् िन0िलिखत खंड अंतः3थािपत 4कया जाएगा, अथात6 ्:-
“(iv) #[यके ितमाही के समापन कQ 10 तारीख तक प_रषद को एक काय 6िनaपादन _रपोट6 #3तुत करना ।”।
(5) मलू िनयम(cid:16) के िनयम 138 के उपिनयम (1) के प*ात् िन0िलिखत परंतकु अंतः3थािपत 4कए जाएंग,े अथा6त्:-
“परंत ुयह 4क जहां माल(cid:16) को 4कसी एक रा(cid:8)य म (cid:21)अवि3थत #धान Kारा 4कसी अ(cid:23)य रा(cid:8)य म (cid:21)अवि3थत जाब वक6र को
भेजा जाता ह ैतो ई-वे िबल का सृजन पारेषण के मूPय के बावजूद #धान Kारा 4कया जाएगा:
परंतु यह और 4क जहां ह3तिशPप माल(cid:16) का प_रवहन एक रा(cid:8)य से दसू रे रा(cid:8)य म(cid:21) ऐसे ?ि@ Kारा 4कया जाता ह ै
िजस ेधारा 24 के खंड (i) और खंड(ii) के अधीन रिज3Cीकरण अिभ#ा(cid:19) करन ेकQ अपे(cid:18)ा से छूट #दान कQ गई ह,ै ई-
वे िबल का सृजन पारेषण के मPू य के बावजूद उ@ ?ि@ Kारा 4कया जाएगा ।
3प;ीकरण—इस िनयम के #योजन(cid:16) के िलए, “ह3तिशPप माल” का वही अथ 6 ह ै जो उसका रा(cid:3)ीय राजधानी (cid:10)े(cid:12) कQ
(cid:13)द(cid:15)ली सरकार कQ अिधसूचना सं(cid:3)या 32/2017-रा(cid:20)य कर, तारीख 08.11.2017 म (cid:21)ह ै।”।
(6) मलू िनयम(cid:16) म,(cid:21) 1 जुलाई, 2017 स,े “(cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीी टटटटीीीीआआआआररररएएएएएएएएनननन----1111” म,(cid:21)-
(i) eम सं(cid:3)या 5 (क) म (cid:21) शीष 6 म,(cid:21) “धारा 140(1)” शXद, अकं और कोYक के प*ात ् “धारा 140(4)(क) और धारा
140(9)” शXद, अंक, कोYक और अ(cid:18)र अतं ः3थािपत 4कए जाएगं े ;
(ii) eम स(cid:3)ं या 7(क) म,(cid:21) सारणी म,(cid:21) eम स(cid:3)ं या 7(अ) म (cid:21) शीष 6म,(cid:21) “बीजक” शXद के प*ात ् “(#[यय अंतरण द3तावेज
(सीटीडी) सिहत)” शXद और कोYक अंतः3थािपत 4कए जाएगं े;
(iii) “पदनाम/#ाि3थित” शXद(cid:16) के प*ात ्िन0िलिखत अंतः3थािपत 4कया जाएगा, अथा6त:्-
“अनुदशे :
1. के(cid:23)M ीय माल और सेवा कर अिधिनयम, 2017 कQ धारा 140 कQ उपधारा (9) के िनबंधन(cid:16) म(cid:21) के(cid:23)Mीय
कर #[यय ।
2. #[यय अतं रण द3तावेज (सीटीडी) का फायदा उठान े वाल े रिज3Cीकृत ?ि@ शीष 6 “इनपटु ” के अधीन
सारणी-7क म (cid:21)#[यय का फायदा लेन ेके अित_र@ “टटटटीीीीआआआआररररएएएएएएएएननननएएएएसससस3333” को भी फाइल कर(cid:21)गे ।”;
(7) मूल िनयम(cid:16) म (cid:21) 1 जुलाई, 2017 स े “(cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----4444” म,(cid:21) eम सं(cid:3)या 8 म (cid:21) #िवि; 8ख (2) म (cid:21) “अंतररा(cid:8)यीय #दाय”
शXद(cid:16) के 3थान पर “अंतराि(cid:8)य क #दाय” शXद रख ेजाएंग े;[Hkkx
IV
fnYyh jkti= % vlk/kkj.k
3
(8) मलू िनयम(cid:16) म (cid:21) 30 अग3त, 2017 स े “(cid:1)(cid:1)(cid:1)(cid:1)(cid:2)(cid:2)(cid:2)(cid:2)पपपप जजजजीीीीएएएएससससटटटटीीीी ईईईईडडडड(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ययययूबूबूबूबीीीी----00001111” के _टhपण(cid:16) म,(cid:21) _टhपण-4 के प*ात ् िन0िलिखत
_टhपण अंतः3थािपत 4कया जाएगा, अथात6 :्-
“5. #वेश बीजक के Xयौर(cid:16) को बीजक के 3थान पर वहा ंदज6 4कया जाएगा जहां पारेषण आयात स ेसंबंिधत ह ै।”
राjीय राजधानी (cid:18)ेk 4दPली के उपरा(cid:8)यपाल
के आदशे से तथा उनके नाम पर,
ए. के. lसंह, उप-सिचव- VI ( िव%)
(cid:21)(cid:21)(cid:21)(cid:21)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पप पप णणणणीीीी :::: मूल अिधसूचना, 4दPली सरकार के राजपk, असाधारण म (cid:21)अिधसूचना 4दनाकं 22 जून, 2017 को सं.फा. 03 (10)/
िव% (राज.-1)/2017-18/डीएस-VI/342, 4दनाकं 22 जनू , 2017, को #कािशत =ई थी एवं िपछली बार उस म (cid:21) संशोधन
अिधसूचना सं(cid:3)य ा 27/2017 रा(cid:8)य कर 4दनाकं 20 अHटूबर, 2017 को =आ था ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 9th November, 2017
No. 34/2017-State Tax
No. F3(39)/Fin (Rev-I)/2017-18/DS-VI/718.—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 the 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 (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 15th day of
September, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:—
“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted
registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of
rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by
electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or
through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the
statement in FORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 within a
period of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1
after the statement in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter
“or sub-rule (3A)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:—
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1
within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration
once and submit the revised declaration in FORM GST TRAN-1electronically on the common portal
within the time period specified in the said rules or such further period as may be extended by the
Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:—
"(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.";
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:—
“Provided that where goods are sent by a principal located in one State to a job-worker located in any
other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;4 DELHI GAZETTE : EXTRAORDINARY PART IV]
Provided further that where handicraft goods are transported from one State to another by a person
who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section
24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as
assigned to it in the notification No.32/2017-State Tax dated 08.11.2017 issued by the Government of
National Capital Territory of Delhi.”.
6. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,—
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the
words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the
words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:—
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017
shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also
file Trans3 besides availing credit in table 7A under the heading “inputs.”.
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GSTR-4”, in Serial No.8,
in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted.
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST
EWB-01”, after Note 4, the following Note shall be inserted, namely:—
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an
import.”.
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 Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017 vide
Notification No.F.3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342 dated 22.06.2017 and last amended vide Notification
No.27/2017-State Tax dated 20.10.2017.
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.