Home India Government of The National Capital Territory of Delhi Recommendations...
Date: 07-Feb-2024 Category: Extra Ordinary State: Union Government Country: India

Recommendations

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

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Executive Summary & Key Takeaways

What it means

  • The notification amends the Delhi Goods and Services Tax (DGST) Act, 2017 regarding the declaration format for GTA (Goods Transport Agency) services.
  • It modifies the wording in Annexure III of Notification No. 13/2017-State Tax (Rate) concerning the option to pay tax under forward charge for GTA services related to the transportation of goods.
  • The amendment clarifies that the declaration applies from a specific financial year onwards and confirms that the declarant has not reverted to the reverse charge mechanism.

Key Changes

  • The notification replaces the phrase "during the Financial Year---------- under forward charge" with "from the Financial Year -------------under forward charge and have not reverted to reverse charge mechanism" in Annexure III of the principal notification.
  • The change is effective from July 27, 2023.
  • The amendment impacts GTAs who have opted to pay tax under the forward charge mechanism.

Impact Analysis

Impact on Goods Transport Agencies (GTAs)

  • GTAs need to update their records and documentation to reflect the change in declaration requirements from July 27, 2023.

Impact on Tax Authorities

  • The authorities need to update their systems and guidelines to reflect the change.

Suggested Action Items for GTAs

  • Consult with tax advisors to ensure compliance with the amended regulations.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing GST in Delhi, which is being amended by this notification. GST Council: The governing body that makes recommendations related to GST, based on which the Delhi government issued this notification. Government of National Capital Territory of Delhi: The issuing authority for this notification. Notification No. 13/2017-State Tax (Rate), dated the 30th June, 2017: The principal notification being amended by this notification, concerning state tax rates. Notification No. 02/2023 – State Tax (Rate), dated the 23.05.2023: The last notification that amended the principal notification no. 13/2017.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-07022024-251925 xxxGIDExxx SG-DL-E-07022024-251925 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 50] दिल्ली, बुधवार, फरवरी 7, 2024/माघ 18, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 420 No. 50] DELHI, WEDNESDAY, FEBRUARY 7, 2024/MAGHA 18, 1945 [N. C. T. D. No.420 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 7 Qjojh] 2024 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi&/kkjk ¼3½ eas çnÙk 'kfä;ks a dk ç;ksx djr s gq,] jkT; ljdkj] th,lVh ifj"kn dh flQkfj'kks a ds vk/kkj ij ,rnn}kjk] bl ljdkj] dh vf/klwpuk la[;k 13@2017&jkT; dj ¼nj½] ftlss la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@379] fnukad 30 twu] 2017ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV e sa çdkf'kr çdkf'kr fd;k x;k Fkk] eas vkSj vkxs Hkh fuEufyf[kr la'kk/s ku djrs gSa] ;Fkk%& ç/kku vf/klwpuk eas] vuqca/k III eas] 'kCnks]a vadks a vkSj v{kjks a ^^eSau@s geus fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ds rgr iathdj.k djk fy;k gS vkSj Q‚joMZ pktZ ds rgr foÙkh; o"kZ---------- ds nkSjku vius }kjk vkiwfrZ fd, x, eky ds ifjogu ds laca/k eas thVh, dh lsokvks a ij dj ds Hkqxrku ds fodYi dk ç;ksx fd;k gSA^^ ds LFkku ij 'kCnks]a vadks a vkSj v{kjks a ^^eSaus@geus fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ds rgr iathdj.k djk fy;k gS vkSj foÙkh; o"kZ -------------ls Q‚joMZ pktZ ds rgr viu s }kjk vkiwfrZ fd, x, eky ds ifjogu ds laca/k eas thVh, dh lsokvks a ij dj ds Hkqxrku ds fodYi dk ç;ksx fd;k gS vkSj fjolZ pktZ edsfuTe eas fjoVZ ugha fd;k gS A^^ 2- ;g vf/klwpuk fnukad 27-07-2023 ls ykxw gksxh gksxh A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ 856 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ç/kku vf/klwpuk la[;k 13@2017 jkT; dj ¼nj½] dks la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@379] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k eas çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 02@2023&jkT; dj ¼nj½] ftls la-Qk-03¼43½@foÙk¼O;;&I½@2022&23@Mh,l&I@440] fnukad 25 ebZ] 2023 d s rgr çdkf'kr] ds }kjk la'kk/s ku fd;k x;k gSA FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 7th February, 2024 No. 08/2023-State Tax (Rate) No. F. 03(23)/Fin.(Exp-I)/2023-24/DS-I/121.—In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment further to amend the in the Notification of Government, No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/379, dated 30.06.2017 the, namely:— In the notification, in Annexure III, for the words and figures “during the Financial Year under forward charge”, the words and figures “from the Financial Year under forward charge and have not reverted to reverse charge mechanism” shall be substituted. 2. This notification shall come into force with effect from 27th July, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note : The principal notification no. 13/2017 – State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part-IV, Vide F.3(15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30.06.2017 and last amended vide notification no. 02/2023 – State Tax (Rate), dated the 23.05.2023 published in the official gazette vide No. F.3 (43)/Fin.(Exp-I)/2022-23/DS-I/440. 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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