In exercise of the powers conferred by the second proviso

## Report on Delhi Goods and Services Tax (GST) Notification No. 83/2020 **1. Executive Summary:** This report analyzes Delhi Government's Notification No. 83/2020 - State Tax, dated January 29, 2021, regarding an amendment to the Delhi Goods and Services Tax (DGST) Rules, 2017. The core purpose of this amendment is to extend the time limit for furnishing details of outward supplies in FORM GSTR-1. This extension aims to provide taxpayers with additional time to comply with reporting requirements, particularly registered persons required to furnish returns quarterly. The key finding is the differentiated time extension based on the frequency of return filing (monthly vs. quarterly). **2. Introduction:** This report aims to provide a detailed overview and analysis of the Delhi Government's Notification No. 83/2020 - State Tax, based solely on the information provided in the document. The report will outline the policy's objectives, key provisions, affected stakeholders, implementation aspects, and expected outcomes. **3. Policy Overview:** * This notification amends the Delhi Goods and Services Tax Rules, 2017. * **Core Objective:** To extend the time limit for furnishing details of outward supplies in FORM GSTR-1 under the DGST Rules, 2017. **4. Background and Rationale:** This notification is an amendment, not a new policy. The likely reason for this specific amendment is to provide registered persons with additional time to comply with the requirement of submitting details of outward supplies. This addresses potential difficulties taxpayers may face in preparing and submitting these details within the original stipulated timeframe. It supersedes previous notifications (No. 74/2020 State Tax, dated January 4, 2021 and No. 75/2020 Central Tax, dated October 15, 2020), potentially indicating a need for further adjustments to the compliance timeline. **5. Key Provisions / Changes:** This notification introduces specific changes related to the time limit for furnishing outward supply details in FORM GSTR-1: * **Specific part of the original policy being changed:** The time limit for furnishing details of outward supplies in FORM GSTR-1 as specified in the Delhi Goods and Services Tax Rules, 2017. * **New Rule/Provision:** * For regular taxpayers (those not required to file quarterly returns), the time limit for furnishing outward supply details in FORM GSTR-1 is extended to the eleventh day of the month succeeding the relevant tax period. * For registered persons required to furnish returns quarterly under the proviso to subsection 1 of section 39 of the DGST Act, the time limit is extended to the thirteenth day of the month succeeding the relevant tax period. * **Effect of the Change:** The amendment provides a longer timeframe for taxpayers to submit their GSTR-1 forms. Importantly, it establishes a *differentiated* timeframe. Taxpayers filing monthly returns now have until the 11th of the following month. Taxpayers filing quarterly returns have slightly longer, until the 13th of the following month. This potentially addresses different compliance burdens faced by these two groups. **6. Target Audience and Stakeholders:** The primary target audience includes all registered persons under the Delhi Goods and Services Tax Act, 2017, who are required to furnish details of outward supplies in FORM GSTR-1. The amendment specifically differentiates between those who file monthly and quarterly returns. Other stakeholders include tax professionals, GST practitioners, and the Department of Trade and Taxes of the Delhi Government. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Commissioner of State Tax, under the Department of Trade and Taxes, GST Policy Branch of the Delhi Government, is responsible for implementing this notification. * **Timelines/Procedures:** The notification comes into force with effect from January 1, 2021. The procedures for furnishing outward supply details remain the same, but the deadline is extended as specified in the notification. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these changes is to facilitate easier compliance with GST regulations by providing taxpayers with more time to accurately prepare and submit their GSTR-1 forms. The differentiated timelines potentially aim to address varying compliance burdens faced by monthly and quarterly filers. This may lead to improved accuracy in reporting and reduced instances of late filing penalties. **9. Conclusion:** Delhi Government's Notification No. 83/2020 introduces crucial amendments to the DGST Rules, 2017, by extending the time limit for furnishing outward supply details in FORM GSTR-1. This change, effective from January 1, 2021, provides taxpayers with additional time for compliance, differentiated by filing frequency (monthly or quarterly). This amendment is expected to improve reporting accuracy and reduce instances of late filing, thereby contributing to a more efficient GST ecosystem in Delhi.

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