In pursuance of section 168 of the Delhi Goods and Services Tax Act

## Report on Delhi Goods and Services Tax (GST) Notification No. 872020 **1. Executive Summary:** This report analyzes Notification No. 872020 issued by the Government of the National Capital Territory of Delhi, specifically regarding the Delhi Goods and Services Tax (GST). This notification is an amendment extending the deadline for furnishing the declaration in FORM GST ITC-04 related to goods dispatched to or received from job workers. The core purpose is to provide additional time for businesses to comply with declaration requirements for the period of July 2020 to September 2020. The key finding is the extension of the deadline to November 30th, 2020, aiming to ease compliance for businesses involved in job work. **2. Introduction:** This report aims to provide a comprehensive overview of Notification No. 872020 pertaining to the Delhi Goods and Services Tax (GST) Act, 2017 and Rules, 2017. The analysis is based solely on the provided text of the notification. **3. Policy Overview:** This notification is an amendment. The original policy being addressed is the Delhi Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Rules, 2017, specifically concerning the furnishing of declaration in FORM GST ITC-04. The core objective of this *amendment*, as inferred from the text, is to extend the time limit for businesses to furnish the declaration in FORM GST ITC-04, in respect of goods dispatched to or received from a job worker. **4. Background and Rationale:** The notification amends existing GST regulations regarding declarations related to job work. The likely reason for this specific amendment is to address potential difficulties businesses faced in meeting the original deadline for submitting FORM GST ITC-04 for the period between July 2020 and September 2020. This could be due to various factors such as operational disruptions or administrative backlogs. The amendment aims to provide businesses with additional time to comply, potentially avoiding penalties and ensuring accurate reporting. **5. Key Provisions / Changes:** This notification specifically focuses on amending the deadline for furnishing the declaration in FORM GST ITC-04. * **Part of Original Policy Changed:** The notification amends the time limit specified in the Delhi Goods and Services Tax Act, 2017 (specifically section 168) and the Delhi Goods and Services Tax Rules, 2017 (specifically sub-rule 3 of rule 45) related to declaration requirements. * **New Rule/Provision:** The time limit for furnishing the declaration in FORM GST ITC-04 for the period from July 2020 to September 2020 is extended till the 30th day of November, 2020. * **Effect of Change:** The change provides businesses involved in job work with an extended deadline to submit their declarations, potentially reducing the burden of compliance and avoiding penalties for late filing. **6. Target Audience and Stakeholders:** Based on the provided text, the direct target audience and stakeholders are businesses involved in job work under the Delhi Goods and Services Tax (GST) regime. Specifically, those businesses that dispatched goods to a job worker or received goods from a job worker during the period from July 2020 to September 2020. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Commissioner of State Tax, with the approval of the Board, is responsible for implementing this amendment. The "Department of Trade and Taxes GST Policy Branch" appears to be involved in drafting and issuing the notification. * **Timelines:** The extended deadline for furnishing the declaration in FORM GST ITC-04 is the 30th day of November, 2020. The notification came into effect on October 25th, 2020. * **Specific to Changes:** The implementation aspect of this amendment revolves around communicating the extended deadline to the target audience and ensuring that the GST portal accepts declarations filed until November 30th, 2020. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this specific amendment is to improve compliance rates for FORM GST ITC-04 filings related to job work for the period of July 2020 to September 2020. By providing an extended deadline, the notification aims to reduce the likelihood of late filings and associated penalties, while also ensuring more accurate reporting. The potential impact of the amendment is a smoother GST compliance process for businesses engaged in job work and improved revenue collection. **9. Conclusion:** Notification No. 872020 represents a targeted amendment to the Delhi Goods and Services Tax (GST) framework. By extending the deadline for FORM GST ITC-04 filings related to job work, the notification addresses potential compliance challenges faced by businesses. This amendment underscores the government's responsiveness to practical difficulties encountered by businesses in adhering to GST regulations and its commitment to facilitating smoother compliance. The notification is significant for businesses involved in job work, as it provides much-needed relief and additional time to meet their declaration obligations.

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