## Report on the Delhi Goods and Services Tax Sixth Amendment Rules, 2021
**1. Executive Summary:**
This report analyzes the Delhi Goods and Services Tax (DGST) Sixth Amendment Rules, 2021, based on the official notification provided. This amendment primarily focuses on revisions to the annual return filing process and reconciliation statement, specifically concerning the financial years 2019-20, 2020-21, and mentioning 2021-22. Key changes involve updating references to relevant financial years in FORM GSTR-9 and FORM GSTR-9C, clarifying the reporting of Input Tax Credit (ITC) reversals and reclaims, and modifying the self-certification process. These changes aim to refine the annual return process, providing more clarity for taxpayers and ensuring accurate reporting of financial transactions related to GST.
**2. Introduction:**
This report aims to provide a detailed overview of the Delhi Goods and Services Tax Sixth Amendment Rules, 2021, as notified by the Government of the National Capital Territory of Delhi. The analysis is based solely on the provided official text of the notification and seeks to inform affected stakeholders about the key changes introduced by this amendment.
**3. Policy Overview:**
This document is an amendment to the Delhi Goods and Services Tax Rules, 2017.
* **Core Objective(s):** Based on the text, the primary objective of this amendment is to refine and update the processes related to filing annual returns (FORM GSTR-9) and reconciliation statements (FORM GSTR-9C) under the DGST Act, specifically for the financial years 2019-20, 2020-21, and partly addressing 2021-22, and it seems to make reconciliation with previous returns easier to accomplish.
**4. Background and Rationale:**
The amendment likely addresses the need to align the DGST Rules with the evolving requirements of GST implementation and to clarify reporting obligations for taxpayers. The specific focus on the financial years 2019-20, 2020-21, and 2021-22 suggests that the government observed certain discrepancies or reporting gaps in the initial years of GST implementation, necessitating these changes to enhance accuracy and compliance. Furthermore, the changes address reconciliation of ITC and turnover with previous returns, which may have been a point of confusion or dispute.
**5. Key Provisions / Changes:**
The amendment introduces several changes to the Delhi Goods and Services Tax Rules, 2017, specifically concerning the annual return filing process and reconciliation statement. These changes are primarily focused on FORM GSTR-9 and FORM GSTR-9C.
* **Rule 80 (Annual Return):** This rule is being substituted in its entirety, but the new text of this is not considered a core "change" because that rule itself is not being focused on, changes *within* that rule are. It restates who must furnish an annual return, which is consistent with the rest of the document not applying to Input Service Distributors, those paying tax under Sections 51 and 52, casual taxable persons, or non-resident taxable persons.
* **Amendment to FORM GSTR-9 (Annual Return):**
* References to Financial Year: Updates references to the financial year to include "FY 2020-21" alongside "FY 2019-20" throughout the instructions in FORM GSTR-9.
* ITC Reversals and Reclaims: Clarifies the reporting of ITC reversals and reclaims in Table 4B and Table 4A, respectively, specifically for ITC availed in the previous financial year but reversed/reclaimed in returns filed for the months of April 2021 to September 2021. It mandates the declaration of these details in the annual return for FY 2020-21. ITC reclaimed in FY 2021-22 must be reported in the annual return for FY 2021-22.
* Part V: Adds the statement "For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR3B between April 2021 to September 2021.".
* **Amendment to FORM GSTR-9C (Reconciliation Statement):**
* Part A: Introduces new entries "K1 Others" under serial number 9 and "Others" under serial number 11 in the table.
* Part V: Changes the heading from "Auditor's recommendation on additional Liability due to non-reconciliation" to "Additional Liability due to non-reconciliation". It also inserts "Others" after the entry relating to 0.10.
* Verification: Substitutes the verification section with a self-certification process for registered persons, requiring them to affirm the accuracy of the information provided and upload the self-certified reconciliation statement, along with other applicable statements (financial statement, profit and loss account, balance sheet, etc.).
* Instructions: Updates references to the financial year to include "2020-21" alongside "2018-19" and "2019-20".
* Paragraph 7: Revises paragraph 7 regarding additional liability due to non-reconciliation. It is clarified that any refunds erroneously taken and requiring repayment to the government, and any other outstanding demands to be settled, must also be declared in this table.
**6. Target Audience and Stakeholders:**
The primary target audience includes registered persons under the DGST Act who are required to file annual returns (FORM GSTR-9) and reconciliation statements (FORM GSTR-9C). This specifically excludes Input Service Distributors, persons paying tax under Section 51 or 52 (TCS/TDS), casual taxable persons, and non-resident taxable persons.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Commissioner is mentioned as having the authority to notify Facilitation Centers for filing returns.
* **Timelines:** The amendment specifies that the annual return and reconciliation statement must be furnished electronically on or before the 31st of December following the end of the financial year.
* **Procedures:** The returns are to be filed through the common portal, either directly or through a Facilitation Center notified by the Commissioner. The verification process for FORM GSTR-9C now requires self-certification by the registered person.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to improve the accuracy and completeness of annual GST returns and reconciliation statements. The clarifications regarding ITC reversals and reclaims should reduce discrepancies and potential disputes. The self-certification process aims to enhance the accountability of registered persons. These changes will allow registered persons to reconcile with more recent returns and make adjustments for previous years.
**9. Conclusion:**
The Delhi Goods and Services Tax Sixth Amendment Rules, 2021, introduces important changes to the annual return filing process and reconciliation statement under the DGST Act. These amendments, primarily affecting FORM GSTR-9 and FORM GSTR-9C, seek to clarify reporting obligations, enhance accuracy, and improve compliance for registered persons, specifically pertaining to the financial years 2019-20, 2020-21, and 2021-22. The changes related to ITC and turnover reconciliation with previous returns are also valuable.
Key Entities Referenced
GOVERNMENT OF INDIA: The governing body issuing the notification.
DELHI: The location where the notification is issued.
WEDNESDAY, JANUARY 5, 2022: Date of the notification.
PAUSHA 15, 1943: Date of the notification according to the Saka calendar.
N. C. T. D.: Abbreviation for National Capital Territory of Delhi.
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI: The governing body of Delhi issuing 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 NBk la'kksku fu;e 2021: Delhi Goods and Services Tax Sixth Amendment Rules, 2021 (Hindi Translation)
1 vxLr 2021: 1st day of August, 2021 (Hindi Translation)
Commissioner: The authority that can notify a Facilitation Centre.
FORM GSTR9: Form for furnishing annual return electronically.
FORM GSTR9A: Form for furnishing the annual return by a person paying tax under section 10.
FORM GSTR 9B: Form for furnishing annual statement referred to in subsection 5 of the said section in FORM GSTR 9B.
FORM GSTR9C: Form for furnishing a selfcertified reconciliation statement as specified under section 44.
FY 201920: Financial Year 2019-20
FY 202021: Financial Year 2020-21
April 2020 to September 2020: Time period mentioned in the context of Financial Year (FY) 202021
FORM GSTR3B: Form referenced for particulars of transactions for the previous financial year.
April 2021 to September 2021: Time period mentioned in the context of Financial Year (FY) 202021.
FORM GSTR1: Form referenced for amendments to any of the supplies already declared in the returns of the previous financial year.
Delhi Goods and Services Tax Act, 2017: A law related to Goods and Services Tax in Delhi.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act.
Delhi Goods and Services Tax Sixth Amendment Rules, 2021: Amendment rules to the Delhi Goods and Services Tax Rules, 2017.
FINANCE EXPENDITUREI DEPARTMENT: The department issuing the notification.
MANOJ KUMAR: Dy. Secy. I Finance. Signatory of the order.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location of the printing press.
Controller of Publications, Delhi110054: Publisher of the gazette.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरक ार
GOVERNMENT OF INDIA
एस.जी.-डी.एलx.x-xअG.I-D0H7x0xx12 022-232485
SG-DL-xEx-x0G7I0D1E2x0xx2 2-232485
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 9] दिल्ली, बधु वार, िनवरी 5, 2022/पौष 15, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 358
No. 9] DELHI, WEDNESDAY, JANUARY 5, 2022/PAUSHA 15, 1943 [N. C. T. D. No. 358
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
fnYyh] 5 tuojh] 2022
I I .—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh
flQkfj'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku dju s ds fy, fuEufyf[kr fu;e cukr s gSa] vFkkZr%&
1- –¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼NBk la'kks/ku½ fu;e] 2021 gS A
¼2½ ;s 1 vxLr] 2021 ls ço`Rr gksxa s A
2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftUgs a blds i'pkr~ mDr fu;e dgk x;k gS½ ds fu;e 80 dks fuEufyf[kr fu;e
ls çfrLFkkfir fd;k tk,xk] vFkkZr~ %&
çR;sd jftLVªh—r O;fDr] tks fd /kkjk 44 ds nlw js ijUrqd eas fofufnZ"V gS] buiqV lsok forjd]
/kkjk 51 vkSj 52 ds v/khu dj dk lank; dju s okyk O;fDr] vkdfLed djk/ks; O;fDr vkSj vfuoklh djk/ks; O;fDr ls fHkUu
gS] çR;sd foÙkh; o"kZ ds fy, /kkjk 44 ds v/khu ;FkkfufnZ"V eas okf"kZd fooj.kh dks byDs Vªkfud :i ls]
,sl s foÙkh; o"kZ dh lekIrh ds i'pkr~ vkxkeh 31 fnlacj dks ;k mlls igy]s lh/ks lkekU; iksVZy ds ek/;e ls ;k vk;qä
}kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e] ls çLrqr djxs k(
98 DG/2022 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
ijUrq /kkjk 10 ds v/khu dj lank; djus oky s O;fDr eas okf"kZd fooj.kh çLrqr djasxs A
¼2½ /kkjk 52 ds v/khu lzksr ij dj laxzg dju s ds fy, visf{kr çR;sd bysDVªkfud okf.kfT;d çpkyd mDr /kkjk dh
mi/kkjk ¼5½ eas fofufnZ"V okf"kZd fooj.kh eas çLrqr djxs k A
¼3½ çR;sd jftLVªh—r O;fDr] tks fd /kkjk 44 ds nlw js ijUrqd eas fofufnZ"V gS] buiqV lsok forjd] /kkjk 51 vkSj 52 ds
v/khu dj dk lank; dju s okyk O;fDr] vkdfLed djk/ks; O;fDr vkSj vfuoklh djk/ks; O;fDr ls fHkUu gS] ftudk foRrh;
o"kZ ds nkSjku ladfyr vkorZ ikap djksM+ :i, ls vf/kd gS] lh/ks lkekU; iksVZy ds ek/;e ls ;k vk;qDr }kjk vf/klwfpr lsok
dsUæks a ds ek/;e ls] ,sl s foRrh; o"kZ dh lekIrh ds i'pkr~ vkxkeh 31 fnlacj dks ;k mlls igy]s mifu;e ¼1½ eas fofufnZ"V
okf"kZd fooj.kh ds lkFk /kkjk 44 ds v/khu ;FkkfofufnZ"V Loçekf.kr lek/kku fooj.kh dk s Hkh nkf[ky
djsxk A
3- mDr fu;e ea]s ] ds vuqn's kks a eas &
¼d½ iSjk 4 esa] &
¼d½ Þ;k foRrh; o"kZ 2019&20ß 'kCnks]a v{kjks a vkSj vadks a ds i'pkr~ Þ;k foRrh; o"kZ 2020&21ß 'kCnks]a v{kjks a vkSj vadks a
dks var%LFkkfir fd;k tk,xk(
¼[k½ lkj.kh ds nlw js LrHa k es a ÞvkSj 2019&20ß 'kCn vkSj vadks a ds LFkku ij tgka dgha os vkrs gSa] Þ2019&20 vkSj
2020&21ß 'kCn vkSj vadks a dks çfrLFkkfir fd;k tk,xk(
¼[k½ iSjk 5 es]a lkj.kh ds nwlj s LrHa k eas] &
¼d½ Øe la[;k 6[k ds lkeus] ÞfoRrh; o"kZ 2019&20ß v{kjks a vkSj vadks a ds i'pkr~ ÞvkSj 2020&21ß v{kjks]a vadks a vkSj
'kCnks a dks var%LFkkfir fd;k tk,xk(
¼[k½ Øe la[;k 6x vkSj 6?k ds lkeus] &
¼I½ ÞfoRrh; o"kZ 2019&20 ds fy,ß 'kCnks]a v{kjks a vkSj vadks a ds i'pkr~ ÞvkSj 2020&21ß 'kCnks a vkSj vadks a dk s
var%LFkkfir fd;k tk,xk(
¼II½ ÞvkSj 2019&20ß 'kCnks a vkSj vadks a ds LFkku ij Þ2019&20 vkSj 2020&21ß 'kCnks a vkSj vadks a dks çfrLFkkfir
fd;k tk,xk(
¼x½ Øe la[;k 6M- ds lkeus] ÞfoRrh; o"kZ 2019&20ß v{kjks a vkSj vadks a ds LFkku ij] ÞfoRrh; o"kZ 2019&20 vkSj
2020&21ß v{kjks a vkSj 'kCnks a dks çfrLFkkfir fd;k tk,xk(
¼?k½ Øe la[;k 7d] 7[k] 7x] 7?k] 7M-] 7p] 7N vkSj 7t ds lkeus çfof"V eas Þ2018&2019 vkSj 2019&20ß vadks a vkSj
'kCnks a ds LFkku ij] Þ2018&19] 2019&20 vkSj 2020&21ß vadks a vkSj 'kCnks a dks çfrLFkkfir fd;k tk,xk(
¼x½ iSjk 7 es]a &
¼d½ ÞvçSy] 2020 ls flracj]2020ß 'kCnks a vkSj vadks a ds i'pkr~ fuEufyf[kr dk s var%LFkkfir fd;k tk,xk]
vFkkZr~ %&
ÞfoRrh; o"kZ 2020&21 ds fy,] Hkkx 5 iwoZorhZ foRrh; o"kZ ds laO;ogkjks a ftudks vçSy] 2021 ls flracj] 2021 ds
chp eas lanÙk fd;k x;k gS] dh fof'kf"V;ks a ls feydj cuk gS Aß(
¼[k½ lkj.kh ds nwlj s LrHa k es]a &
¼I½ Øe la[;k 10 vkSj 11 ds lkeus] çfof"V;ks a ds i'pkr~] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh]
vFkkZr~ %&
ÞfoRrh; o"kZ 2020&21 ds fy,] iwoZorhZ foRrh; o"kZ dh fooj.kh eas igys gh ?kksf"kr çnk;ks a eas tksM+ ;k
la'kks/ku ds C;kSj s fdUrq tks vçSy 2021 ls flracj] 2021 ds dh lkj.kh 9d] lkj.kh
9[k vkSj lkj.kh 9x es a çLrqr fd, x, Fks] ;gka ?kksf"kr fd, tk,axsAß(
¼II½ Øe la[;k 12 ds lkeus]&
¼1½ ÞfoRrh; o"kZ 2019&20 ds fy,] jftLVªh—r O;fä ds ikl bl lkj.kh dks u Hkjus dk fodYi
gksxkß 'kCnks]av{kjks a vkSj vadks a ds i'pkr~] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr~ %&
ÞfoRrh; o"kZ 2020&21 ds fy,] vkbZVhlh ds çR;kxe dk dqy eYw ; tks iwoZorhZ foÙkh; o"kZ eas
fy;k x;k Fkk] fdUrq vçSy 2021 ls flracj 2021 ds eghuks a ds fy, Qkby dh xbZ fooj.kh es a
çR;kxfer dj fn;k x;k Fkk] ;gka ?kksf"kr fd;k tk,xkA dh lkj.kh
4¼[k½ bu C;kSjks a dks Hkjus ds fy, mi;ksx dh tk ldsxhAß([PART IV DELHI GAZETTE : EXTRAORDINARY 3
¼2½ Þ2018&19 vkSj 2019&20ß vadks a vkSj 'kCnks a ds LFkku ij Þ2018&19] 2019&20 vkSj 2020&21ß
vadks a vkSj 'kCnks a dks çfrLFkkfir fd;k tk,xk(
¼III½ Øe la[;k 13 ds lkeus]&
¼1½ ÞfoRrh; o"kZ 2020&21 eas mldk iqu% nkok fd;k x;k Fkk] ,slh iqu% nkok dh xbZ vkbZVhlh ds
C;kSj s foRrh; o"kZ 2020&21 ds fy, okf"kZd fooj.kh eas çLrqr fd, tk,axsAß 'kCnks]a v{kjks a vkSj vadks a
ds i'pkr~] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr~ %&
ÞfoRrh; o"kZ 2020&21 ds fy,] iwoZorhZ foÙkh; o"kZ es a çkIr eky vkSj lsokvks a ds fy, vkbZVhlh ds
C;kSj]s fdUrq ftuds fy, vkbZVhlh vçSy 2021 ls flracj 2021 ds eghuks a ds fy, Qkby dh xbZ
fooj.kh eas fy;k x;k Fkk] ;gk¡ ?kksf"kr fd, tk,axsA dh lkj.kh 4¼d½ dk
bu C;ksjkSa dks Hkjus ds fy, mi;ksx fd;k tk ldsxkA rFkkfi] dkbs Z vkbZVhlh ftldk çR;kxe
/kkjk 16 dh mi&/kkjk ¼2½ ds nlw js ijra qd ds vulq kj foRrh; o"kZ 2020&21 es a fd;k x;k Fkk
fdUrq ftls foRrh; o"kZ 2021&22 eas iqu% nkok fd;k x;k] ,slh iqu% nkok dh xbZ vkbZVhlh ds
fooj.k foÙkh; o"kZ 2021&22 ds fy, okf"kZd fooj.kh eas çLrqr fd, tk,axsAß(
¼2½ Þ2018&19 vkSj 2019&20ß vadks a vkSj 'kCnks a ds LFkku ij Þ2018&19] 2019&20 vkSj 2020&21ß
vadks a vkSj 'kCnks a dks çfrLFkkfir fd;k tk,xk(
¼?k½ iSjk 8 eas] lkj.kh ds nlw js LrHa k eas] Þ2018&19 vkSj 2019&20ß 'kCnks a vkSj vadks a ds LFkku ij] tgka dgha os vkrs gSa
Þ2018&19] 2019&20 vkSj 2020&21ß 'kCnks a vkSj vadks a dks çfrLFkkfir fd;k tk,xkAßA
4- mä fu;e ds eas]&
¼i½ Hkkx d dh lkj.kh es a &
¼d½ Øe la[;k 9 es]a Øe la[;k V ls lacaf/kr çfof"V ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlls
lacaf/kr çfof"V var%LFkkfir dh tk,xh] vFkkZr~% &
ÞV&1 vU; Aß(
¼[k½ Øe la[;k 11 eas] Þ0-10%ß ls lacaf/kr çfof"V ds i'pkr] fuEufyf[kr çfof"V var%LFkkfir dh
tk,xh] vFkkZr~% &
ÞvU; Aß(
¼x½ Hkkx 5 ds lkeus]
¼I½ 'kh"kZ es]a ÞxSj&lek/kku ds dkj.k vfrfjä nkf;Ro ij y[s kkijh{kd dh flQkfj'kß'kCnks a ds LFkku
ij ÞxSj&lek/kku ds dkj.k vfrfjä nkf;Roß 'kCn çfrLFkkfir fd, tk,axs(
¼II½ Þ0-10%ß ls lacaf/kr çfof"V ds i'pkr] fuEufyf[kr çfof"V var%LFkkfir dh tk,xh] vFkkZr%~ &
ÞvU; Aß(
¼ii½ lkj.kh ds i'pkr] ÞlR;kiu%ß ls çkjEHk gksus oky s vkSj ÞvkSj rqyu i= vkfnß ds lkFk lekIr gksus okys
Hkkx ds LFkku ij fuEufyf[kr çfrLFkkfir fd;k tk,xk] vFkkZr ~ %&
ÞjftLVªh—r O;fä dk lR;kiu%
eSa lR;fu"Bk ls iqf"V djrk gw a vkSj ?kks"k.kk djrk gw a fd Åij blesa nh xbZ tkudkjh lR; vkSj lgh gS vkSj
ogk¡ ls dqN Hkh Nqik;k ugha x;k gSA eSa eas lek/kku fooj.k dh Loçekf.kr çfr dks
viyksM dj jgk gw a A eaS foÙkh; fooj.k] ykHk vkSj gkfu [kkrk vkSj rqyu i= vkfn lfgr vU; fooj.k] tSlk
ykxw gks] Hkh viyksM dj jgk gwAa ß(
¼iii½ vuqns'kks a eas]&
¼d½ iSjkxzkQ 4 es]a lkj.kh ds nlw js LrHa k es]a Þ2018&19 vkSj 2019&20ß tgka dgha os vkrs gSa] vadks a vkSj
'kCnks a ds LFkku ij] Þ2018&19] 2019&20 vkSj 2020&21ß vad vkSj 'kCn çfrLFkkfir fd, tk,axs(4 DELHI GAZETTE : EXTRAORDINARY PART IV]
¼[k½ iSjkxzkQ 6 eas] lkj.kh ds nlw js LrHa k eas] Þ2018&19 vkSj 2019&20ß tgka dgha os vkr s gSa] vadks a vkSj
'kCnks a ds LFkku ij] Þ2018&19] 2019&20 vkSj 2020&21ß vad vkSj 'kCn çfrLFkkfir fd, tk,axs(
¼x½ iSjkxzkQ 7 ds LFkku ij fuEufyf[kr iSjkxzkQ çfrLFkkfir fd;k tk,xk] vFkkZr~]&
Þ7- Hkkx V es a vkorZ ds xSj&lek/kku ;k buiqV dj çR;; ds xSj&lek/kku ds dkj.k djnkrk
}kjk fuoZgu dh tku s okyh vfrfjä n;s rk 'kkfey gSA dkbs Z Hkh çfrnk; tks xyrh ls fy;k x;k
gS vkSj ljdkj dks okil Hkqxrku fd;k tk,xk] mls Hkh bl rkfydk eas ?kksf"kr fd;k tk,xkA var
eas] dksbZ vU; cdk;k ekax] ftls djnkrk }kjk fuiVk;k tkuk gS] bl lkj.kh eas ?kksf"kr dh
tk,xhA
¼iv½ Hkkx [k çek.khdj.k dk yksi fd;k tk,xkA
jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkn's k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&I ¼foÙk½
eyw fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx&IVea s eas vf/klwpuk la[;k 3@2017&jkT; dj] rkjh[k 22 twu] 2017
}kjk la0Qk0 03¼10 ½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr fd; s x, Fks vkSj
mudk vafre la'kks/ku vf/klwpuk la- 27@2021&jkT; dj] rkjh[k 14 fnlEcj 2021] tk s la0Qk0 03¼135½@foÙk ¼O;;&
I½@2021&22@Mh,l&I@403] rkjh[k 14 fnlEcj 2021 eas çdkf'kr dh xbZ Fkh] }kjk fd;k x;k FkkA
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 5th January, 2022
No. 30/2021– State Tax
No. F. 3(140)/Fin.(Exp-I)/2021-22/DS-I/07.—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 (Sixth
Amendment) Rules, 2021.
(2) They shall come into force with effect from 1st day of August, 2021.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the
following rule shall be substituted, namely: -
“80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to
section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable
person and a non-resident taxable person, shall furnish an annual return for every financial year as specified
under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following
the end of such financial year through the common portal either directly or through a Facilitation Centre
notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish
annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service
Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident
taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish
a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the
annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of[PART IV DELHI GAZETTE : EXTRAORDINARY 5
such financial year, electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”.
3. In the said rules, in FORM GSTR-9, in the instructions, -
(a) in paragraph 4, -
(A) after the word, letters and figures “or FY 2019-20”, the word, letters and figures “or FY
2020-21” shall be inserted;
(B) in the Table, in second column, for the word and figures “and 2019-20” wherever they
occur, the word and figures “, 2019-20 and 2020-21” shall be substituted;
(b) in paragraph 5, in the Table, in second column, -
(A) against serial number 6B, after the letters and figures “FY 2019-20”, the letters, figures and
word “and 2020-21” shall be inserted;
(B) against serial numbers 6C and 6D, -
(I) after the word, letters and figures “For FY 2019-20”, the word and figures “and
2020-21” shall be inserted;
(II) for the word and figures “and 2019-20”, the figures and word “, 2019-20 and 2020-
21” shall be substituted;
(C) against serial number 6E, for the letters and figures “FY 2019-20”, the letters, figures and
word “FY 2019-20 and 2020-21” shall be substituted;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and
word “2018-19 and 2019-20”, the figures and word “2018-19, 2019-20 and 2020-21” shall
be substituted;
(c) in paragraph 7, -
(A) after the words and figures “April 2020 to September 2020.”, the following shall be inserted,
namely: -
“For FY 2020-21, Part V consists of particulars of transactions for the previous financial
year but paid in the FORM GSTR-3B between April 2021 to September 2021.”;
(B) in the Table, in second column, -
(I) against serial numbers 10 and 11, after the entries, the following entry shall be
inserted, namely: -
“For FY 2020-21, details of additions or amendments to any of the supplies
already declared in the returns of the previous financial year but such
amendments were furnished in Table 9A, Table 9B and Table 9C of FORM
GSTR-1 of April2021 to September 2021 shall be declared here.”;
(II) against serial number 12, -
(1) after the words, letters and figures “For FY 2019-20, the registered person
shall have an option to not fill this table.”, the following entry shall be
inserted, namely: -
“For FY 2020-21, aggregate value of reversal of ITC which was availed in the
previous financial year but reversed in returns filed for the months of April
2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-
3B may be used for filling up these details.”;
(2) for the figures and word “2018-19 and 2019-20”, the figures and word “2018-
19, 2019-20 and 2020-21” shall be substituted;
(III) against serial number 13, -6 DELHI GAZETTE : EXTRAORDINARY PART IV]
(1) after the words, letters and figures “reclaimed in FY 2020-21, the details of
such ITC reclaimed shall be furnished in the annual return for FY 2020-21,”,
the following entry shall be inserted, namely: -
“For FY 2020-21, details of ITC for goods or services received in the previous
financial year but ITC for the same was availed in returns filed for the months
of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details. However, any ITC which
was reversed in the FY 2020-21 as per second proviso to sub-section (2) of
section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed
shall be furnished in the annual return for FY 2021-22.”;
(2) for the figures and word “2018-19 and 2019-20”, the figures and word “2018-
19, 2019-20 and 2020-21” shall be substituted;
(d) in paragraph 8, in the Table, in second column, for the figures and word “2018-19 and 2019-20”
wherever they occur, the letters, figures and word “2018-19, 2019-20 and 2020-21” shall be
substituted.”.
4. In the said rules, in FORM GSTR-9C, -
(i) in Part A, in the table -
(a) in Sl no 9, after the entry relating to serial number K, the following serial number and
entry relating thereto shall be inserted, namely: -
“K-1 Others .”;
(b) in Sl no 11, after entry relating to “0.10%”, the following entry shall be inserted,
namely: -
“Others .”;
(c) against Pt. V, -
(I) in the heading, for the words “Auditor’s recommendation on additional Liability
due to non-reconciliation”, the words “Additional Liability due to non-
reconciliation” shall be substituted;
(II) after entry relating to “0.10%”, the following entry shall be inserted, namely: -
“Others .”;
(ii) after the table, for the portion beginning with “Verification:” and ending with “and balance sheet
etc.”, the following shall be substituted, namely: -
“Verification of registered person:
I hereby solemnly affirm and declare that the information given herein above is true and correct and
nothing has been concealed there from. I am uploading this self-certified reconciliation statement in
FORM GSTR-9C. I am also uploading other statements, as applicable, including financial
statement, profit and loss account and balance sheet, etc.”;
(iii) in the instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word “2018-19 and
2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall
be substituted;
(b) in paragraph 6, in the Table, in second column, for the figures and word “2018-19 and
2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall
be substituted.[PART IV DELHI GAZETTE : EXTRAORDINARY 7
(c) for paragraph 7, the following paragraph shall be substituted, namely, -
“7. Part V consists of the additional liability to be discharged by the taxpayer due to
non-reconciliation of turnover or non-reconciliation of input tax credit. Any refund which
has been erroneously taken and shall be paid back to the Government shall also be declared
in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer
shall be declared in this Table.”;
(iv) Part B Certification shall be omitted.
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 No. F.3(10)/Fin(Rev-I)/2017-18/DS-
VI/342, dated the 22nd June, 2017 and were last amended vide notification No. 27/2021-State Tax, dated the
14th December, 2021, vide No. F.3(135)/Fin.(Exp-I)/2021-22/DS-I/403, dated the 14th December, 2021.
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.