**Policy Summary:**
This notification, issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, GST Policy Branch, addresses the filing of Form GSTR-3B under the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it extends the deadline for filing GSTR-3B for the months of July and August 2017.
Commissioner of State Tax, Delhi, H. Rajesh Prasad, exercising powers under sub-rule 5 of rule 61 of the Delhi Goods and Services Tax Rules, 2017, read with sub-section 6 of Section 39 of the DGST Act, 2017, and relevant provisos of Sections 37, 38, and 39 of the Act, mandates the electronic filing of GSTR-3B through the common portal by the specified dates.
The key dates outlined in the notification are:
* **July 2017:** GSTR-3B filing deadline is August 20, 2017.
* **August 2017:** GSTR-3B filing deadline is September 20, 2017.
This notification, numbered No. 01/2017-State Tax and bearing file number F. 2(3)/Policy/GST/2017/65869, is effective immediately as of August 16, 2017. It is issued in pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017 dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR1, GSTR2, GSTR3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form GSTR3B
Key Entities Referenced
Government of the National Capital Territory of Delhi: The governing body of the National Capital Territory of Delhi, which issued the notification.
Department of Trade and Taxes, GST Policy Branch: The specific department within the Delhi government responsible for GST policy.
Delhi Goods and Services Tax Rules, 2017: The set of rules governing the implementation of GST in Delhi.
Delhi Goods and Services Tax Act, 2017: The act establishing the framework for GST in Delhi.
GSTR1: A monthly or quarterly return that summarizes all sales transactions of a registered business.
GSTR2: A monthly return that summarizes all purchase transactions of a registered business.
GSTR3: A monthly return that summarizes the tax liability of a registered business.
GSTR3B: A simplified summary return of GST, filed monthly.
REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
EXTRAORDINARY
PUBLISHED BY AUTHORITY
311]
No. 311] DELHI, THURSDAY, AUGUST 17, 2017/SRAVANA 26, 1939 [N.C.T.D. No. 214
—IV
PART—IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
अधिसचू ना
दिल्ली,16अगस्त,2017
स.ं01/2017-राज्य रर
स.ंफा.02(3)/नीधत-जी.एस.टी/2017/658-69.—भारतसररारद्वाराजारी अधिसूचनासं.18/2017,दिनांर
08.08.2017, 19/2017,दिनांर 08.08.2017, 20/2017 दिनांर 08.08. 2017 धजसरे द्वारा जीएसटीआर-1,
जीएसटीआर-2,जीएसटीआर-3फाइलदरएजाने रीतारीखबढाईगईंह,ै एवमअधिसूचनासं.21/2017दिनांर
08.08.2017धजसरेद्वाराजीएसटीआर-3खभरीजानीह,ैरेअनुसरणमे,म,ैएच.राजेशप्रसाि,आयुक्त,राज्यरर,
दिल्लीमालऔरसेवाररधनयम,2017रेधनयम61रेउपधनयम(5),रेसाथपठितदिल्लीमालऔरसेवारर
अधिधनयम,2017(2017रा3)रीिारा 39रीउपिारा(6)द्वाराप्रित्तशधक्तयोंराप्रयोगररते हुए,एवमउक्त
अधिधनयमरीिारा37रीउप-िारा(1)रातत्तीयप्रोधवसो,िारा38रीउप-िारा(2)राधद्वतीयप्रोधवसोएवमिारा39
रीउप-िारा(6)राप्रोधवसो,जोदरयथोधचतपठरवततनोंसधहतलागूह,ैयहधवधनर्िष्त टररताूँ दरनीचेरीसारणीरेस्तंभ
(2)में यथाधवधनर्िष्त टमासरेधलएधववरणी,प्ररूप-जीएसटीआर-3खमेंइलैक्टराधनररूपसेसामा यपोटलत रेमा्यमसे
उक्टत सारणीरेस्तंभ(3)मेंरीतत्स्थानीप्रधवधष्टमेंयथाधवधनर्िष्त टतारीखोंसेपूवतिीजाएगी,अथातत:्—
5021 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
सारणी
क्रमस.ं मास जीएसटीआर-3खफाइलदरएजानेरीतारीख
(1) (2) (3)
1. जुलाई,2017 20अगस्त,2017
2. अगस्त ,2017 20धसतंबर,2017
2.यहअधिसूचनातत्रालप्रभावसेलागूहोगी।
एच. राजेशप्रसाि, आयुक्त, राज्यरर
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 16th August, 2017
No. 01/2017-State Tax
No. F. 2 (3)/Policy-GST/2017/658-69.—In pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017
dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR-1,
GSTR-2, GSTR-3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form
GSTR-3B, I, H. Rajesh Prasad, Commissioner, State Tax, Delhi, in exercise of the powers conferred by sub rule ( 5 ) of
rule 61 of the Delhi Goods and Services Tax Rules, 2017, read with sub section (6) of Section 39 of Delhi Goods and
Services Tax Act, 2017 with third proviso to sub section(1) of Section 37, second proviso to sub Section(2) of Section
38 and proviso to sub section(6) of Section 39 of the Act applying mutatis mutandis, hereby specifies that the return for
the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through
the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:—
TABLE
Serial Number Month Date for filing of GSTR-3B
(1) (2) (3)
1. July, 2017 20th August, 2017
2. August, 2017 20th September, 2017.
2. This notification shall come into force with immediate effect.
H. RAJESH PRASAD, 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.