Executive Summary:
This notification from the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, effective August 20, 2019, amends notification No. 29/2019-State Tax, dated July 15, 2019. The amendment concerns the electronic furnishing of the return in FORM GSTR-3B for the month of July 2019. The return must be submitted through the common portal on or before August 22, 2019.
Key Points / Main Content:
* **Amendment Details:**
* The notification amends the Government of National Capital Territory of Delhi Notification No. 29/2019-State Tax, dated July 15, 2019.
* The amendment is made under the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017, read with sub-rule 5 of rule 61 of the Delhi Goods and Services Tax Rules, 2017.
* **GSTR-3B Return for July 2019:**
* The return in FORM GSTR-3B for July 2019 must be furnished electronically.
* The return must be submitted through the common portal.
* The deadline for submission is on or before August 22, 2019.
* **Effective Date:**
* The notification is effective from August 20, 2019.
Impact Analysis:
* **Taxpayers:**
* Impact: Taxpayers filing GSTR-3B returns in Delhi for the month of July 2019 are affected.
* Action Required: Taxpayers must ensure that the GSTR-3B return for July 2019 is filed electronically through the common portal on or before August 22, 2019.
* **Tax Authorities:**
* Impact: The tax authorities are responsible for implementing and enforcing the amended regulations.
* Action Required: Ensure the common portal is updated to reflect the changes and communicate the requirements to taxpayers.
Key Entities Referenced
Government of the National Capital Territory of Delhi: The governing body of the National Capital Territory of Delhi, responsible for implementing and administering laws and policies.
Delhi Goods and Services Tax Act, 2017: A state law in Delhi concerning the implementation and collection of Goods and Services Tax (GST).
Delhi Goods and Services Tax Rules, 2017: A set of regulations and procedures established by the Delhi government to administer the Delhi Goods and Services Tax Act, 2017.
Goods and Services Tax: An indirect tax for value added at each stage in the production process, applied to most goods and services sold for domestic consumption.
Notification No. 29/2019-State Tax: An official notification issued by the Department of Trade and Taxes, Government of National Capital Territory of Delhi, regarding amendments to GST regulations.
FORM GSTR-3B: A simplified summary return of Goods and Services Tax (GST) that is filed by registered taxpayers in India.
Department of Trade and Taxes: A department of the Government of National Capital Territory of Delhi responsible for matters related to trade, taxes, and GST policy.
Delhi: A city and a union territory of India containing New Delhi.
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6140 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH )
NOTIFICATION
Delhi, the 27th November, 2019
No. 37/2019-State Tax
No. F. 2(189)/Policy-GST/2019/592-601.—In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule (5) of rule 61 of the Delhi Goods
and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner,
on the recommendations of the Council, hereby makes the following amendments in notification of the
Government of National Capital Territory of Delhi No. 29/2019–State Tax, dated the 15th July, 2019,
published in the Gazette of Delhi, Extraordinary, Part IV vide No. F. 2(176) Policy-GST/2019-20/230-239,
dated the 15th July, 2019, namely:–
In the said notification, in the first paragraph, the following provisos shall be inserted, namely: –
“Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be
furnished electronically through the common portal, on or before the 22nd August, 2019:"
2. This notification shall come into force with effect from the 20th day of August, 2019.
H. RAJESH PRASAD, Commissioner, GST (State Tax)
Note : The principal notification No. 29/2019-State Tax, dated the 15th July, 2019 was published in the
Gazette of Delhi, Extraordinary Part IV, vide No. F. 2(176)/Policy-GST/2019/230-239, dated the
15th July, 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.