Executive Summary:
This notification, No. 05/2019-State Tax, issued by the Government of the National Capital Territory of Delhi, amends a previous notification regarding the Delhi Goods and Services Tax Act, 2017. It alters the calculation method for the amount of tax, replacing the reference to a percentage of turnover with a reference to rule 7 of the Delhi Goods and Services Tax Rules, 2017. The notification takes effect on February 1, 2019.
Key Points / Main Content:
* **Amendment:**
* The notification amends the Government of National Capital Territory of Delhi's notification No. 8/2017- State Tax, dated June 30, 2017.
* **Tax Calculation:**
* Replaces the previous method of calculating tax (based on a percentage of turnover) with a new method.
* The new method specifies that the tax amount should be calculated at the rate specified in rule 7 of the Delhi Goods and Services Tax Rules, 2017.
* **Effective Date:**
* The notification is effective from February 1, 2019.
Impact Analysis:
* **Taxpayers:**
* Impact: Taxpayers within the National Capital Territory of Delhi are subject to a new method for calculating the amount of tax under the Delhi Goods and Services Tax Act, 2017.
* Action Required: Taxpayers need to understand and apply the tax calculation method as per rule 7 of the Delhi Goods and Services Tax Rules, 2017, for transactions on or after February 1, 2019.
* **Tax Authorities:**
* Impact: The Finance/Revenue Department of Delhi needs to enforce the new tax calculation method.
* Action Required: Update systems and procedures to reflect the change in tax calculation as per rule 7 and ensure compliance.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and city in India.
Delhi Goods and Services Tax Act, 2017: A state act enacted by the legislature of Delhi, related to Goods and Services Tax.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017
Finance Revenue1 Department: Department of the Government of National Capital Territory of Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor of Delhi
A.K. SINGH: Dy. Secy. VI Finance of the Government of the National Capital Territory of Delhi.
Government of India Press, Ring Road, Mayapuri, New Delhi: A printing press of the Government of India located in New Delhi, Delhi.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi.
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 05/2019-State Tax
F.No. 03(44)/Fin (Rev-I)/2019-20/DS-VI/407.— In exercise of the powers conferred by sub-section (1) of
section 10 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory
of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification
of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-1) No. 8/2017-
State Tax, dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3 (14)/
Fin (Rev-I)/2017-18/ DS-VI/357 dated the 30th June, 2017, namely:—
In the said notification, for the portion beginning with the words “an amount calculated at the rate of” and
ending with the words “half percent of the turnover of taxable supplies of goods in State in case of other suppliers”, the
words and figures, “an amount of tax calculated at the rate specified in rule 7 of the Delhi Goods and Services Tax
Rules, 2017:” shall be substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
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 notification No.8/2017- State Tax, dated the 30th June, 2017 was published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. F. 3(14/Fin.(Rev-I)/2017-18/DS-VI/357, dated the 30nd June, 2017 and last
amended vide notification No. 01/2018-State Tax, dated the 13th February, 2018, published vide
F. 3(83)/Fin.(Rev-I)/2017-18/DS-VI/74 dated the 13th February, 2018.
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.