In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act

## Report on Delhi Goods and Services Tax (GST) Return Filing Notification **1. Executive Summary:** This report analyzes a notification issued by the Government of the National Capital Territory of Delhi regarding the filing of Goods and Services Tax (GST) returns. The notification pertains specifically to FORM GSTR-3B filing for the months of October 2020 to March 2021. It specifies the due dates for electronic filing through the common portal, providing a different deadline for taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year whose principal place of business is in Delhi. It also addresses the method and timing of tax payments. The notification is effective from October 15, 2020. **2. Introduction:** This report aims to provide a comprehensive overview of the Delhi Goods and Services Tax notification No. 762020 State Tax No. F.2317POLICYGST2020/34858, issued on January 20, 2021, based solely on the text of the notification itself. The report is intended to inform affected industry members about the requirements and implications of this notification. **3. Policy Overview:** This document constitutes an amendment to existing rules concerning GST returns, specifically addressing the timing of GSTR-3B filings. The core objective, as inferred from the provided text, is to specify and potentially relax the deadlines for filing GSTR-3B returns for specific taxpayers within Delhi. **4. Background and Rationale:** This document appears to be an amendment clarifying or adjusting the filing deadlines of GSTR-3B. The likely reason for this specific amendment is to provide a more lenient deadline for smaller businesses within the National Capital Territory of Delhi, specifically those with an aggregate turnover of up to five crore rupees in the previous financial year. This aims to ease the compliance burden on smaller businesses during the period of October 2020 to March 2021. **5. Key Provisions / Changes:** This notification amends the deadlines for filing GSTR-3B returns. * **What is being changed:** The original GST rules for the National Capital Territory of Delhi concerning the due date for filing FORM GSTR-3B. * **What the new rule/provision is:** * For all taxpayers, the return in FORM GSTR3B for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. * Taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the National Capital Territory of Delhi, the return in FORM GSTR3B for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentyfourth day of the month succeeding such month. * Every registered person furnishing the return in FORM GSTR3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger. The liability towards interest, penalty, fees or any other amount payable under the said Act must be debited from the electronic cash ledger no later than the filing deadline. * **The difference or the effect of this specific change:** A later deadline (the 24th instead of the 20th of the month succeeding the return period) is provided for smaller businesses located in Delhi with a turnover of up to five crore rupees. **6. Target Audience and Stakeholders:** The primary target audience consists of registered taxpayers in the National Capital Territory of Delhi, particularly those with an aggregate turnover of up to five crore rupees in the previous financial year. Tax professionals and consultants advising businesses on GST compliance are also key stakeholders. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Commissioner State Tax, operating under the Department of Trade and Taxes, GST Policy Branch, Government of the National Capital Territory of Delhi, is the responsible authority. The GST Council's recommendations are also referenced. * **Timelines/Procedures:** The notification applies to the period from October 2020 to March 2021. Taxpayers must file GSTR-3B electronically through the common portal by the 20th or 24th of the following month, depending on their turnover. Payment of taxes must also be completed by the filing deadline through debiting the electronic cash or credit ledger. The effective date of this notification is October 15, 2020. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these changes is likely to provide a more manageable filing schedule for smaller businesses in Delhi during the specified period. This may lead to increased compliance rates and reduced penalties for late filing among this specific segment of taxpayers. **9. Conclusion:** The Delhi GST notification provides clarity on the GSTR-3B filing deadlines for the period of October 2020 to March 2021. The amendment introduces a differentiated deadline for smaller businesses in Delhi, potentially easing their compliance burden. This notification is significant for businesses operating within the National Capital Territory of Delhi and requires them to adhere to the specified filing timelines to avoid penalties. It is important that they also make the necessary tax payments within the specified deadlines.

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