Home India Government of The National Capital Territory of Delhi In exercise of the powers conferred by the second proviso to...
Date: 2020-06-26 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by the second proviso to sub section 1 of section 37 read with section 168 of the Delhi Goods and Services Tax Act

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

This notification, No. 28/2020 - State Tax, issued by the Government of the National Capital Territory of Delhi, Department of Finance, Revenue, on June 25, 2020, addresses an extension of deadlines related to the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with an aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year. This extension applies to each month from April 2020 to September 2020, with the new deadline being the 11th day of the month succeeding the relevant month. The notification also states that the time limit for furnishing details or returns under subsection 2 of section 38 of the DGST Act, 2017, for the months of April 2020 to September 2020, will be notified subsequently in the Official Gazette. This notification is effective from March 23, 2020. The issuer is Vivek Pandey, Commissioner of State Tax.

Key Entities Referenced

National Capital Territory of Delhi: The administrative territory where the notification is issued. Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax. FORM GSTR1: A form for furnishing details of outward supplies as per the Delhi Goods and Services Tax Rules, 2017. Goods and Services Tax Council: The council whose recommendations are mentioned in the notification. Vivek Pandey: Commissioner of State Tax April, 2020 to September, 2020: The months for which the time limit is extended for furnishing details of outward supplies. 23rd March, 2020: The date from which the notification comes into effect. Mayapuri, New Delhi: Location of the Government of India Press.
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.-H2x7x0x 62020-220232 SG-DLxx-ExG-2ID7E0x6x2x0 20-220232 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 119] दिल्ली, िुक्रवार, िनू 26 , 2020/ आषाढ़ 5, 1942, [रा.रा.रा.क्ष.ेदि. स.ं 54 No. 119] DELHI, FRIDAY, JUNE 26, 2020/ ASHADHA 5, 1942 [N.C.T.D. 54 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI O;kikj ,oa dj foHkkx ¼uhfr 'kk[kk½ vf/klwpuk दिल्ल ी] 25 िून] 2020 स ं 28/2020&jkT; dj l-aQk- 2¼275½@ikWfylh@th,lVh@2020@936&46-&vk;qDr] fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftl s bl vf/klwpuk eas blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 168 d s lkFk ifBr /kkjk 37 dh mi/kkjk ¼1½ d s nwljs ijardq }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] ifj"kn dh flQkfj'kks a ij] ,sl s jftLVªh—r O;fä;kas ds oxZ }kjk tks iwoZorh Z foÙkh; o"k Z ;k pky w foÙkh; o"kZ es a 1-5 djkMs + #i;s ls vf/kd dk ladfyr O;kikjkorZ j[kr s gSa] vçSy] 2020 ls flracj] 2020 rd çR;sd ekl ds fy, fnYyh eky vkSj lsokdj vf/kfu;e] 2017 d s v/khu ç#i th,lVhvkj&1 eas tkod iwfrZ d s C;kSjs çLrqr djus d s fy, le;&lhek dks ,sls ekl d s mÙkjorh Z ekl d s 11oas fnu rd c<+krs gSa A 2850 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2 2- vçSy] 2020 ls flracj] 2020 ds fy, mä vf/kfu;e dh /kkjk 38 dh mi/kkjk ¼2½ ds v/khu ;FkkfLFkfr C;kSsjs ;k fooj.kh çLrqr djus dh le;&lhek rRi'pkr~ jkti= eas vf/klwfpr dh tk,xh 3- ;g vf/klwpuk 23 ekpZ] 2020 ls ykxw gksxhA foosd ik.Ms; ] vk;Dq r ¼jkT; dj½ FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 25th June, 2020 No. 28/2020– State Tax No. F.2(275)/POLICY-GST/2020/936-46-&In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020 till the eleventh day of the month succeeding such month. 2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of April,2020 to September, 2020 shall be subsequently notified in the Official Gazette. 3. This notification shall come into force with effect from the 23rd March, 2020. VIVEK PANDEY, Commissioner (State Tax) 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.

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