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Date: 06-Jul-2023 Category: Extra Ordinary State: Union Government Country: India

STATE TAX

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

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Executive Summary & Key Takeaways

Key Changes

  • A GTA commencing a new business or crossing the threshold for registration during any Financial Year, can exercise the option to pay GST themselves by submitting a declaration in Annexure V.
  • The notification extends the deadline for GTAs to exercise the option for the Financial Year 2023-2024 to 31st May 2023.
  • The declaration must be made before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration, whichever is later.

What it means

  • The notification No. 05/2023-State Tax (Rate) issued by the Government of National Capital Territory of Delhi, makes further amendments to Notification No. 11/2017- State Tax (Rate) regarding Goods and Services Tax (GST) rates.
  • The amendment provides additional provisos related to the option for Goods Transport Agencies (GTAs) to pay GST themselves on the services they supply.

Impact Analysis

Impact on Goods Transport Agencies (GTAs)

  • GTAs should assess their eligibility and the financial implications of opting for self-payment of GST versus other available options.

Impact on Tax Authorities

  • Tax authorities will need to monitor compliance with the new provisions and ensure that GTAs are correctly applying the GST rates.

Suggested Action Items for GTAs

  • GTAs should maintain proper records and documentation related to GST payments and compliance.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The principal legislation governing GST in the National Capital Territory of Delhi. Notification No. 11/2017- State Tax (Rate): The original notification that specifies GST rates, which is being amended by this notification. Goods Transport Agency (GTA): An agency providing services in relation to transport of goods by road. GST Council: The governing body that makes recommendations on GST rates and policies.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-1x0xx0 72023-247147 SG-DLxx-ExG-1ID0E0x7x2x0 23-247147 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 214] दिल्ली, बृहस्ट्प जतवार, िलु ाई 6, 2023/आषाढ़ 15, 1945 [रा.रा.रा.क्षे.दि. स.ं 130 No. 214] DELHI, THURSDAY, JULY 6, 2023/ASHADHA 15, 1945 [N. C. T. D. No.130 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 6 tqykbZ] 2023 I I .—fnYyh eky ,o a lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk ¼11½ dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½] /kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;kxs djrs gq, jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] bl ckr ls larq"V gksrs gq, fd ,ls k djuk tufgr es a vko';d gS] vkSj th,lVh ifj"kn dh flQkfj'kks a ds vk/kkj ij] ,rn}kjk bl ljdkj dh vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381] fnukda 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kk/s ku djrs gSa] ;Fkk %& mä vf/klwpuk es]a lkj.kh es]a Øe la[;k 9 ds le{k en ¼iii½ mi en ¼[k½ esa] d‚ye ¼5½ dh çfof"V ds vra xZr] 'krZ ¼2½ esa] nwljs ijUrqd ds i'pkr] fuEufyf[kr ijUrqdksa dks vra %LFkkfir fd;k tk,xk] ;Fkk& 4344 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þc'krasZ vkSj Hkh fd foÙkh; o"kZ 2023&2024 ds fy, ;g fodYi 31 ebZ] 2023 dk s ;k mlds igys rd viuk;k tk ldsxk% c'krZs vkSj Hkh fd ;fn dksbZ thVh, fdlh foÙkh; o"kZ ds nkSjku u;k O;kikj 'kq: djrk gS ;k ml o"kZ es a fu/kkZfjr iathdj.k dh Fkzs'kksYM lhek dks ikj djrk gS rks og ml foÙkh; o"kZ ds nkSjku vkiwfrZ dh xbZ lsokvkas ij th,lVh dk Lo;a Hkqxrku dju s ds fodYi dk ç;ksx th,lVh iathdj.k ds vkosnu fd, tkus dh rkjh[k ls iSrkyhl fnu iwjs gks tkus ds igys ;k ,ls s iathdj.k ds gks tkus dh rkjh[k ls ,d ekg dh vof/k iw.kZ gks tkus ds igys] nkus kas es a tks Hkh ckn es a gks] vuqca/k V bl çdkj dh ?kks"k.kk djds dj ldrk gSA^^A % ç/kku vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] dks la-Qk- 03¼15½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k esa çdkf'kr fd;k x;k Fkk vkSj bles a vafre ckj vf/klwpuk la[;k 03@2022&jkT; dj ¼nj½] ftls la- Qk-03¼25½@foÙk¼O;;&I½@2022&23@Mh,l&I@839] fnukda 17 vDVwcj] 2022 ds rgr ljdkjh jkti= es a çdkf'kr fd;k x;k Fkk] ds }kjk la'kk/s ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 6th July, 2023 No. 05/2023-State Tax (Rate) F. No. 3 (07)/Fin.(Exp-I)/2023-24/DS-I/612.—In exercise of the powers conferred by sub-section (1), sub- section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this Government’s Notification, No.11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- “Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.”. Note: -The principal notification number No.11/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/381, dated the 30th June, 2017 and last amended vide notification number 03/2022-State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (25)/Fin(Exp-I)/2022-23/DS-I/839, dated the 17th October, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. I (Exp.) 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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