## Report on the Delhi Goods and Services Tax Eighth Amendment Rules, 2021
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (DGST) Eighth Amendment Rules, 2021, based on the official notification. This amendment primarily focuses on incorporating Aadhaar authentication for registered persons in specific scenarios related to GST processes. Key changes include linking Permanent Account Numbers (PAN) to Aadhaar numbers for proprietorship concerns and mandating Aadhaar authentication for various actions like filing revocation applications, refund applications, and claiming refunds on exported goods. These changes aim to enhance verification and potentially reduce fraudulent activities.
**2. Introduction:**
The purpose of this report is to provide a comprehensive overview of the Delhi Goods and Services Tax Eighth Amendment Rules, 2021, as outlined in the provided official notification. The report details the changes introduced by this amendment, its implications for taxpayers, and the likely intended outcomes. This analysis is based solely on the information presented within the provided text.
**3. Policy Overview:**
* This report pertains to an **amendment** to the Delhi Goods and Services Tax Rules, 2017.
* **Core Objective(s):** Based on the text, the core objective of this amendment is to integrate Aadhaar authentication into various processes under the DGST framework, thereby strengthening verification procedures and potentially minimizing fraudulent activities. The linking of PAN with Aadhaar, especially for proprietorship concerns, points to enhanced scrutiny.
**4. Background and Rationale:**
The amendment appears designed to address potential vulnerabilities in the existing DGST system by incorporating Aadhaar-based authentication. The introduction of mandatory Aadhaar authentication for specific processes suggests a move towards enhanced security and verification. The amendment seems to target potential fraudulent activities related to refund claims, registration revocations, and export-related transactions by ensuring greater accountability and traceability of individuals involved in these processes. Requiring PAN to be linked to Aadhaar, especially for proprietorships, is likely intended to prevent the use of shell entities for tax evasion.
**5. Key Provisions / Changes:**
This section focuses on the specific changes introduced by the amendment:
* **Rule 10A Amendment:** Modifies Rule 10A, which likely deals with providing bank account details. The amendment mandates that bank account details must be in the name of the registered person and obtained on their Permanent Account Number (PAN). A proviso is added, stating that in the case of proprietorship concerns, the PAN of the proprietor must also be linked with their Aadhaar number. **Effect:** This change enhances the verification process for bank accounts and ensures a direct link between the business and the proprietor's identity, particularly for proprietorships.
* **Rule 10B Insertion:** Inserts a new Rule 10B regarding Aadhaar authentication for registered persons. This rule mandates Aadhaar authentication for proprietors, partners, "karta" of HUFs, Managing Directors/Whole Time Directors of companies, members of managing committees of Associations/Societies, trustees, and authorized signatories. Aadhaar authentication is required for:
* Filing applications for revocation of cancellation of registration (FORM GST REG-21 under Rule 23).
* Filing refund applications (FORM RFD-01 under Rule 89).
* Claiming refunds on integrated tax paid on exported goods (under Rule 96).
* Provides for alternative identification documents (Aadhaar Enrolment ID, Bank Passbook with photograph, Voter ID, Passport, Driving License) if Aadhaar number has not been assigned, but mandates Aadhaar authentication within 30 days of allotment. **Effect:** This rule significantly expands the use of Aadhaar authentication within the GST system, making it mandatory for several critical processes. This change adds an extra layer of verification and accountability.
* **Rule 23 Amendment:** Modifies Rule 23 (related to revocation of cancellation of registration) to state that any application for revocation is "subject to the provisions of rule 10B". **Effect:** This integrates the new Aadhaar authentication requirements into the process of revoking cancelled GST registrations.
* **Rule 45 Amendment:** The words "during a quarter" are replaced with "during a specified period" and "the said quarter" is replaced with "the said period". An explanation is inserted defining specified period as six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and a financial year in any other case. **Effect:** This adjusts the frequency of furnishing details of inward supplies, potentially aligning it with turnover-based criteria.
* **Rule 59 Amendment:** Removes the words "for preceding two months" and replaces it with "for the preceding month" This change is in clause a, while also omitting clause c. **Effect:** These changes will most likely affect the requirements for return filing.
* **Rule 89 Amendment:** Modifies Rule 89 (related to refund applications) to state that filing is "subject to the provisions of rule 10B". Inserts a new sub-rule 1A to address claims under section 77 of the Act of any tax paid for intra-state supply, which is subsequently inter-state supply, which allows electronic filing of application, within two years from the date of the payment of tax. **Effect:** This integrates the new Aadhaar authentication requirements into the refund application process. Additionally, it addresses the issue of wrongly classified supplies, and provides a mechanism for claiming refunds.
* **Rule 96 Amendment:** Modifies Rule 96 (related to refund on exported goods) by adding a clause 'c' stating "the applicant has undergone Aadhaar authentication in the manner provided in rule 10B". **Effect:** This ensures that exporters claiming refunds have undergone Aadhaar authentication.
* **Rule 96C Insertion:** Inserts a new Rule 96C which states that bank account should be in the name of the applicant and obtained on PAN. In case of proprietorship concern, the PAN should be linked to Aadhaar. **Effect:** This clarifies and specifies bank account requirements for the refunds
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience includes:
* Registered persons under DGST.
* Proprietors of businesses.
* Partners in partnership firms.
* "Karta" of Hindu Undivided Families (HUFs).
* Managing Directors and Whole Time Directors of companies.
* Members of Managing Committees of Associations or Societies.
* Trustees.
* Authorized signatories.
* Exporters claiming refunds.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The notification is issued by the Government of the National Capital Territory of Delhi, specifically the Finance Expenditure Department. Implementation likely involves the GST department and related agencies.
* **Timelines:** Some rules came into effect on September 24, 2021, and January 1, 2022. Rule 45 came into effect on October 1, 2021. Further notifications will specify the effective dates for provisions related to Aadhaar authentication. Individuals without Aadhaar are given 30 days from allotment to undergo authentication.
* **Procedures:** The amendment mandates electronic filing through the common portal for claiming refunds related to wrongly classified supplies.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes include:
* Increased transparency and accountability within the DGST system.
* Reduced potential for fraudulent activities related to GST registration, refund claims, and export transactions.
* Improved verification of identities of individuals associated with GST-registered entities, especially proprietorships.
* Streamlined processes due to integration with the Aadhaar database.
* Resolution of issues relating to wrongly classified supplies
**9. Conclusion:**
The Delhi Goods and Services Tax Eighth Amendment Rules, 2021, introduce significant changes to the DGST framework, primarily focusing on integrating Aadhaar authentication for registered persons. These amendments are intended to enhance verification, reduce fraud, and improve transparency within the GST system. The changes will impact a wide range of stakeholders, including proprietors, partners, directors, trustees, and authorized signatories of GST-registered entities. The implementation of these changes will likely require updates to existing procedures and systems to accommodate the new Aadhaar authentication requirements.
Key Entities Referenced
GOVERNMENT OF INDIA: The issuing authority of the notification.
DELHI: The location of publication, indicating the notification's regional relevance.
WEDNESDAY, JANUARY 19, 2022: The date of publication of the notification.
PAUSHA 29, 1943: The date of publication according to the Indian national calendar.
N. C. T. D.: Likely refers to the National Capital Territory of Delhi, the governing region for this notification.
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI: The government body responsible for the notification.
fnYyh eky vkSj lsok dj vfkfu;e 2017: Delhi Goods and Services Tax Act, 2017 (Hindi Translation)
fnYyh eky vkSj lsok dj fu;e 2017: Delhi Goods and Services Tax Rules, 2017 (Hindi Translation)
fnYyh eky vkSj lsok dj vkBoka la'kksku fu;e 2021: Delhi Goods and Services Tax Eighth Amendment Rules, 2021 (Hindi Translation)
24 flrEcj 2021: 24th September, 2021 - The date from which the rules come into effect.
DELHI GAZETTE: The official gazette in which the notification is published.
Motor Vehicles Act, 1988: Indian Legislation referenced in the document related to driving licenses.
1 vDrcw j 2021: 1st October 2021, date from which changes to rule 45 take effect.
1 tuojh 2022: 1st January 2022, date from which changes to rule 59 take effect.
FORM GST REG21: Form for filing of application for revocation of cancellation of registration.
FORM RFD01: Form for filing of refund application.
MANOJ KUMAR: Dy. Secy. I Finance - The signing authority for the notification.
32017 State Tax: Notification number related to the principal rules.
22nd June, 2017: Date of the notification of the principal rules.
322021 State Tax: Notification number related to the last amendment.
6th January 2022: Date of the last amendment notification.
Delhi Goods and Services Tax Act, 2017: A key legislation related to goods and services tax in Delhi. (English Translation)
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Goods and Services Tax Act in Delhi. (English Translation)
Delhi Goods and Services Tax Eighth Amendment Rules, 2021: Eighth Amendment Rules to the Delhi Goods and Services Tax Rules, 2017. (English Translation)
FINANCE EXPENDITUREI DEPARTMENT: The department issuing the notification. (English Translation)
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरक ार
GOVERNMENT OF INDIA
एस.जी.-डी.एलx.x-xअG.ID-1H9x0x1x2 022-232766
SG-DL-xEx-x1G9I0D1E2x0xx2 2-232766
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 28] दिल्ली, बधु वार, िनवरी 19, 2022/पौष 29, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 377
No. 28] DELHI, WEDNESDAY, JANUARY 19, 2022/PAUSHA 29, 1943 [N. C. T. D. No. 377
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
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[kkrk la[;k ij çkIr fd;k x;k gksß 'kCn var%LFkkfir fd, tk,axs(
385 DG/2022 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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ijra q ;fn ml O;fä dks ftlls vkèkkj la[;k dk vfèkçek.ku djkuk visf{kr gS] vkèkkj la[;k leuqnfs'kr ugÈ dh xà gS] rks
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¼iii½ ikliksVZ( ;k
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¼5½ mä fu;eksa ds fu;e 59 ds mifu;e ¼6½ es]a 1 tuojh] 2022 ls] &[PART IV DELHI GAZETTE : EXTRAORDINARY 3
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th January, 2022
No. 35/2021– State Tax
No. F.3 (142)/Fin.(Exp-I)/2021-22/DS-I/33.— In exercise of the powers conferred by section 164 of the Delhi
Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the
recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax
Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Eighth
Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 24th September, 2021.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), —
(1) In rule 10A of the said rules,3 with effect from the date as may be notified, -4 DELHI GAZETTE : EXTRAORDINARY PART IV]
(a) after the words “details of bank account”, the words “which is in name of the registered person and
obtained on Permanent Account Number of the registered person” shall be inserted;
(b) the following proviso shall be inserted, namely:-
“Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall
also be linked with the Aadhaar number of the proprietor.”;
(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted,
namely:-
“10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under
sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo
authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case
of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole
time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of
persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the
authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:
TABLE
S. No. Purpose
(1) (2)
For filing of application for revocation of cancellation of registration in FORM GST REG-21 under
1.
Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of
the Aadhaar number, such person shall furnish the following identification documents, namely: –
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty
days of the allotment of the Aadhaar number.”;
(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words “on his own
motion, may”, the words, figures and letter “, subject to the provisions of rule 10B,” shall be inserted;
(4) In rule 45 of the said rules, in sub-rule (3), with effect from the 1st day of October, 2021, -
(i) for the words “during a quarter”, the words “during a specified period” shall be substituted;
(ii) for the words “the said quarter”, the words “the said period” shall be substituted;
(iii) after the proviso, the following explanation shall be inserted, namely: -
“Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-
(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in
respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five
crore rupees; and
(b) a financial year in any other case.”;
(5) In rule 59 of the said rules, in sub-rule (6), with effect from the 1st day of January, 2022, -
(i) in clause (a), for the words “for preceding two months”, the words “for the preceding month” shall be
substituted;
(ii) clause (c) shall be omitted;[PART IV DELHI GAZETTE : EXTRAORDINARY 5
(6) In rule 89 of the said rules, -
(i) in sub-rule (1), with effect from the date as may be notified, after the words “may file”, the words “,
subject to the provisions of rule 10B,” shall be inserted;
(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a
transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State
supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-
State supply, file an application electronically in FORM GST RFD-01 through the common portal, either
directly or through a Facilitation Centre notified by the Commissioner:
Provided that the said application may, as regard to any payment of tax on inter-State supply before
coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on
which this sub-rule comes into force.”;
(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the
following clause shall be inserted, namely:-
“(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”;
(8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted,
namely:-
“96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule
94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his
Permanent Account Number:
Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also
be linked with the Aadhaar number of the proprietor.”;
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. I (Finance)
Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017-
State Tax, dated the 22nd June, 2017, published vide number F3(10)(Rev-I)/2017-18/DS-VI/342, dated the 22nd June,
2017 and were last amended vide notification No. 32/2021 - State Tax, dated the 6th January 2022 vide number
F.3(141)/Fin.(Exp-I)/2021-22/DS-I/13, dated the 6th January 2022.
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.