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

## Report on Amendment to Delhi Goods and Services Tax (GST) Rules **1. Executive Summary:** This report analyzes an amendment to the Delhi Goods and Services Tax (GST) Rules, 2017, specifically concerning the filing of FORM GSTR-3B for the month of May 2020. The amendment introduces two provisos that provide extended deadlines for electronic filing through the common portal, differentiated by the taxpayer's aggregate turnover in the previous financial year. The purpose of this amendment appears to be to provide relief to taxpayers in Delhi affected by the COVID-19 pandemic and related disruptions, by extending the deadlines for GST returns. **2. Introduction:** The purpose of this report is to provide an informative overview of the amendment to the Delhi Goods and Services Tax (GST) Rules, 2017, as outlined in the provided government notification. This analysis focuses solely on the information presented within the provided text. **3. Policy Overview:** * **Original Policy Being Amended:** The amendment modifies the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes-Policy Branch, No. 29/2020 State Tax, dated the 19th October, 2020, published in the Gazette of Delhi. * **Core Objective(s) as stated or inferred from the provided text:** While the original policy's objective isn't explicitly stated, based on the text, the objective of this amendment is to modify the due dates for filing return in FORM GSTR3B for the month of May 2020. **4. Background and Rationale:** This amendment likely addresses the challenges faced by taxpayers in Delhi due to the COVID-19 pandemic and associated disruptions. The extension of deadlines suggests a recognition of the difficulties businesses might have encountered in meeting their original filing obligations. The differentiated deadlines based on turnover suggest an attempt to provide tailored relief, with smaller businesses potentially requiring more time to comply. **5. Key Provisions / Changes:** This amendment introduces two new provisos concerning the due date for filing FORM GSTR-3B for May 2020. * **Specific Part of Original Policy Changed:** The amendment adds the provisos after the existing proviso in the first paragraph of the original notification. * **New Rule/Provision:** * **Proviso 1:** Taxpayers with an aggregate turnover of more than rupees 5 crore rupees in the previous financial year have an extended deadline of June 27th, 2020, to file their return electronically through the common portal. * **Proviso 2:** Taxpayers with an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the National Capital Territory of Delhi, have an extended deadline of July 14th, 2020, to file their return electronically through the common portal. * **Difference/Effect of Change:** The amendment introduces differentiated deadlines for filing FORM GSTR-3B based on turnover. This provides staggered relief, potentially easing the burden on the GST system and allowing businesses of different sizes more time to comply. **6. Target Audience and Stakeholders:** The direct target audience is businesses registered under the Delhi Goods and Services Tax Act, 2017, specifically those required to file FORM GSTR-3B for the month of May 2020 and have business in Delhi. The amendment differentiates taxpayers based on their aggregate turnover in the previous financial year. This implies that businesses with turnover of up to 5 crore rupees get extended deadline. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Commissioner, State Tax, is responsible for implementing the amendment. The Department of Trade and Taxes-Policy Branch is also involved. * **Timelines/Procedures:** The amendment came into force on April 3rd, 2020. Taxpayers must file electronically through the common portal by the specified deadlines. The extended deadlines are June 27th, 2020 and July 14th, 2020. **8. Expected Outcomes / Impact of Changes:** The intended outcome is likely to provide temporary relief to businesses affected by the COVID-19 pandemic, helping them meet their GST obligations without incurring penalties for late filing. The amendment aims to avoid a rush of filings, ensuring the system's efficiency and reducing taxpayer stress. Also, it is expected that businesses will have extra time to recover financially to ensure they are in a better position to file the returns. **9. Conclusion:** The amendment to the Delhi GST Rules introduces extended and differentiated deadlines for filing FORM GSTR-3B for May 2020, based on the aggregate turnover of taxpayers. This modification is likely a response to the COVID-19 pandemic, aiming to provide necessary relief and ensure smoother GST compliance. The amendment demonstrates the government's responsiveness to the challenges faced by businesses during the pandemic.

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