## Report on Delhi Government Notification No. 14/2021 – State Tax
**1. Executive Summary:**
This report analyzes Notification No. 14/2021 – State Tax, issued by the Government of the National Capital Territory of Delhi on November 17, 2021. This notification is an amendment designed to provide relief to taxpayers and authorities under the Delhi Goods and Services Tax (DGST) Act, 2017, the Integrated Goods and Services Tax (IGST) Act, 2017, and the Union Territory Goods and Services Tax (UTGST) Act, 2017 due to the COVID-19 pandemic. The amendment primarily extends timelines for completion or compliance of actions under these Acts falling within a specified period in April and May 2021. This report details the specific extensions granted and their limitations.
**2. Introduction:**
The purpose of this report is to provide a comprehensive overview of Notification No. 14/2021 – State Tax, issued by the Government of the National Capital Territory of Delhi. This analysis is based solely on the information provided within the notification text.
**3. Policy Overview:**
* This notification amends existing policies and regulations under the Delhi Goods and Services Tax (DGST) Act, 2017 (03 of 2017), the Integrated Goods and Services Tax (IGST) Act, 2017 (13 of 2017), and the Union Territory Goods and Services Tax (UTGST) Act, 2017 (14 of 2017).
* **Core Objective(s):** The primary objective, as inferred from the text, is to provide relaxation and extension of timelines for various compliances and actions under the aforementioned GST Acts due to disruptions caused by the COVID-19 pandemic.
**4. Background and Rationale:**
The amendment is likely a response to the disruptions caused by the COVID-19 pandemic across many parts of India. The notification indicates that many businesses and authorities were unable to meet regulatory deadlines due to pandemic-related restrictions and operational challenges. The amendment aims to alleviate the burden on taxpayers and ensure smoother compliance by extending these deadlines.
**5. Key Provisions / Changes:**
This notification focuses on providing relief through extension of time limits. The key changes are:
* **General Extension:** For any action, by any authority or person, with a completion/compliance deadline falling between April 15, 2021, and May 30, 2021, the deadline is extended to May 31, 2021. This includes the completion of proceedings, passing of orders, issuance of notices, and filing of appeals, replies, reports, documents, returns, etc.
* **Exceptions to General Extension:** This extension *does not* apply to the following provisions of the DGST Act:
* Chapter IV
* Subsection 3 of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129
* Section 39, except subsections 3, 4 and 5
* Section 68, concerning e-way bills
* Rules made under the provisions specified above
* **Extension for Rule 9 of DGST Rules, 2017:** For actions under Rule 9 of the Delhi Goods and Services Tax Rules, 2017, where the time limit falls between May 1, 2021, and May 31, 2021, the deadline is extended to June 15, 2021.
* **Extension for Refund Claim Rejection Orders:** In cases where a notice has been issued for the rejection of a refund claim, and the deadline for issuing the order (under Section 54, subsections 5 & 7 of the DGST Act) falls between April 15, 2021, and May 30, 2021, the deadline for issuing the order is extended to fifteen days after the receipt of the reply to the notice from the registered person or May 31, 2021, whichever is later.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders for this amendment are:
* Taxpayers registered under the DGST Act, IGST Act, and UTGST Act in the National Capital Territory of Delhi.
* Authorities responsible for administering and enforcing the provisions of these Acts within Delhi, including assessment officers, appellate authorities, and other relevant officials.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Finance Department of the Government of the National Capital Territory of Delhi is responsible for implementing this notification. The Lieutenant Governor of Delhi issued the notification on the recommendations of the Council.
* **Timelines:** The notification is effective from April 15, 2021. Specific deadlines for various actions have been extended as detailed in Section 5.
* The notification requires dissemination to all relevant authorities and stakeholders, ensuring that taxpayers are aware of the extended deadlines and the exceptions.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these changes is to:
* Reduce the compliance burden on taxpayers affected by the COVID-19 pandemic by providing extended timelines for completing actions under the GST laws.
* Facilitate smoother functioning of tax administration by allowing authorities more time to complete their actions and issue orders.
* Minimize potential penalties and disruptions that might have arisen from non-compliance due to pandemic-related challenges.
* It is expected that this measure will be welcomed by the industry
**9. Conclusion:**
Notification No. 14/2021 – State Tax is a significant amendment providing crucial relief to taxpayers and authorities under the Delhi GST regime during the COVID-19 pandemic. The extension of deadlines for various compliances and actions is expected to ease the burden on stakeholders and ensure smoother functioning of the tax administration. However, it is important to note the specific exclusions to the general extension, particularly regarding certain sections of the DGST Act and e-way bills. Taxpayers and authorities must carefully review the notification to understand the applicable deadlines and provisions.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, encompassing the city of New Delhi.
COVID19: A pandemic that caused disruptions and required extensions to regulatory timelines.
Delhi Goods and Services Tax Act, 2017: A state law related to goods and services tax within the National Capital Territory of Delhi, Act 03 of 2017.
Integrated Goods and Services Tax Act, 2017: A central law related to integrated goods and services tax, Act 13 of 2017.
Union Territory Goods and Services Tax Act, 2017: A law related to goods and services tax in Union Territories, Act 14 of 2017.
Council: An advisory body whose recommendations are considered by the Lieutenant Governor of Delhi.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017.
Lieutenant Governor of the National Capital Territory of Delhi: The administrator of Delhi
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi: Directorate of printing at government of india press
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एलx.x-xअG.I-D1H8x1x1x2 021-231234
SG-DL-Ex-x1xG81ID1E20xx2x1 -231234
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 340] दिल्ली, बधु वार, नवम् बर 17, 2021/कार्तकि 26, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 257
No. 340] DELHI, WEDNESDAY, NOVEMBER 17, 2021/KARTIKA 26, 1943 [N. C. T. D. No. 257
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th November, 2021
No. 14/2021–State Tax
No. F. 3(115)/Fin.(Exp-I)/2021-22/DS-I/313.—In exercise of the powers conferred by section
168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to
as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and
section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of
pandemic COVID-19 across many parts of India, the Lieutenant Governor of the National Capital Territory
of Delhi, on the recommendations of the Council, hereby notifies, as under,-
(i) Where, any time limit for completion or compliance of any action, by any authority or by any person,
has been specified in, or prescribed or notified under the said Act, which falls during the period from the
15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action
has not been made within such time, then, the time limit for completion or compliance of such action, shall
be extended upto the 31st day of May, 2021, including for the purposes of—[PART IV DELHI GAZETTE : EXTRAORDINARY 3
a) completion of any proceeding or passing of any order or issuance of any notice, intimation,
notification, sanction or approval or such other action, by whatever name called, by any authority,
commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or
b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or
such other record, by whatever name called, under the provisions of the Acts stated above;
But, such extension of time shall not be applicable for the compliance of the following provisions of the
said Act, namely:-
a) Chapter IV;
b) Sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
c) Section 39, except sub-section (3), (4) and (5);
d) Section 68, in so far as e-way bill is concerned; and
e) Rules made under the provisions specified at clause (a) to (d) above:
Provided that where, any time limit for completion of any action, by any authority or by any person,
specified in, or prescribed or notified under rule 9 of the Delhi Goods and Services Tax Rules, 2017, falls
during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of
such action has not been made within such time, then, the time limit for completion of such action, shall be
extended upto the 15th day of June, 2021.
(ii) In cases where a notice has been issued for rejection of refund claim, in full or in part and where the
time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of
section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May,
2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the
receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.
2. This notification shall come into force with effect from the 15th day of April, 2021.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy.-I (Finance)
Note : The principal Notification No. 13/2017-State Tax, dated the 30th June, 2017, was published in the Gazette of
Delhi, Extraordinary, Part IV, published Vide No. F.3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017,
and was last amended vide Notification No. 51/2020-State Tax, date the 31st Dec, 2020, published in the Gazette of
Delhi, Extraordinary, Part IV, Published Vide No. F.3(69)/Fin.(Rev-I)/2020-21/DS-IV/268, dated the 31st Dec, 2020.
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.