Executive Summary:
This notification from the Government of Delhi 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, for the months of April 2019 to June 2019, until the eleventh day of the succeeding month. It also specifies that returns in FORM GSTR-3B for April 2019 to June 2019 must be furnished electronically by the twentieth day of the succeeding month, with tax liabilities discharged accordingly. The notification is effective from March 7, 2019.
Key Points / Main Content:
GSTR-1 Extension:
Registered persons with an aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year have an extended deadline for furnishing details of outward supplies in FORM GSTR-1.
For each month from April 2019 to June 2019, the deadline is extended to the eleventh day of the month succeeding the relevant month.
GSTR-3B Filing:
The return in FORM GSTR-3B for each month from April 2019 to June 2019 must be furnished electronically through the common portal.
The deadline for filing GSTR-3B is the twentieth day of the month succeeding the relevant month.
Tax Payment for GSTR-3B:
Every registered person furnishing the GSTR-3B return must discharge their tax liability.
Payment must be made by debiting the electronic cash ledger or electronic credit ledger.
Payment must be made no later than the last date specified for furnishing the return.
Future Notifications:
The time limit for furnishing details or returns under subsection 2 of section 38 and subsection 1 of section 39 of the Act for the months of July 2017 to June 2019 will be notified subsequently in the Official Gazette.
Effective Date:
This notification is deemed to have come into force with effect from March 7, 2019.
Impact Analysis:
Registered Persons with Turnover > 1.5 Crore:
Impact: Extended deadline for GSTR-1 filing, specific GSTR-3B filing deadline, and obligation to pay taxes via electronic ledgers.
Action Required: File GSTR-1 by the 11th of the following month (April-June 2019). File GSTR-3B by the 20th of the following month (April-June 2019) and ensure tax liabilities are discharged through electronic ledgers by this date.
Government of Delhi (Tax Department):
Impact: Changes to the deadlines for receiving tax filings, requiring system adjustments and communication to taxpayers.
Action Required: Ensure systems are updated to reflect the new deadlines, communicate the changes to taxpayers, and prepare for future notifications regarding earlier periods (July 2017 - June 2019).
Key Entities Referenced
National Capital Territory of Delhi: The governing body issuing the notification.
Delhi Goods and Services Tax Act, 2017: A tax law of Delhi, referenced throughout the notification.
Section 168 of the Delhi Goods and Services Tax Act, 2017: Section of the Delhi Goods and Services Tax Act, 2017 granting certain powers.
Council: An advisory body whose recommendations are considered for the notification.
FORM GSTR1: A form for furnishing details of outward supplies under the Delhi Goods and Services Tax Act, 2017.
April, 2019 to June, 2019: The period to which the extended time limit applies.
H. Rajesh Prasad: Commissioner, GST, State Tax.
FORM GSTR3B: A form mentioned in the notification related to return filings and tax payments.
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2392 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 8th May, 2019
No. 12/2019–State Tax
No.F. 2(155)/Policy-GST/2019/52-61.—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 under 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, 2019 to June, 2019 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 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall
be subsequently notified in the Official Gazette.
3. This notification shall be deemed to have come into force with effect from the 7th day of
March, 2019.
H. RAJESH PRASAD, Commissioner, GST (State Tax)
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एच. राजेश (cid:12)साद, आयु(cid:17), जीएसटी (रा(cid:21)य कर)[PART IV DELHI GAZETTE : EXTRAORDINARY 3
NOTIFICATION
Delhi, the 8th May, 2019
No. 13/2019–State Tax
No. F. 2(156)/Policy-GST/2019/62-71.—In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said
Act) 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
specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to
June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of
the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–Every registered
person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section
49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable
under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not
later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
3. This notification shall be deemed to have come into force with effect from the 7th day of
March, 2019.
H. RAJESH PRASAD, Commissioner, GST (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.