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Date: 2021-11-24 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

Here's the policy analysis report based on the provided text. **1. Executive Summary:** This report analyzes amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017, as outlined in multiple notifications issued by the Government of the National Capital Territory of Delhi. The core purpose of these amendments is to refine and update various aspects of the GST system, including registration procedures, conditions for suspension and cancellation of registration, input tax credit availment, return filing requirements, and e-way bill validity. Key changes involve Aadhaar authentication for registration, stricter monitoring of outward supplies, restrictions on using input tax credit, and modifications to e-way bill regulations. These changes aim to enhance compliance, prevent tax evasion, and streamline GST processes. **2. Introduction:** This report aims to provide a comprehensive overview of recent amendments to the Delhi Goods and Services Tax (DGST) Rules, 2017, based on the official government notifications provided. The analysis focuses on the changes introduced, their implications, and the likely impact on taxpayers and stakeholders within the National Capital Territory of Delhi. **3. Policy Overview:** * **Amendment:** This report analyzes amendments to the original Delhi Goods and Services Tax Rules, 2017. * **Core Objectives:** Based on the text, the amendments aim to: * Strengthen the registration process through Aadhaar authentication. * Enhance monitoring and compliance related to outward supplies and return filings. * Impose restrictions on the use of input tax credit to prevent fraudulent claims. * Extend the validity of e-way bills under specific circumstances. * Provide a process for the suspension of GST registration in cases of discrepancies. **4. Background and Rationale:** The amendments appear to address emerging challenges and loopholes within the existing DGST framework. The changes related to Aadhaar authentication and stricter monitoring of outward supplies suggest a focus on preventing fraudulent registrations and tax evasion. The restrictions on input tax credit usage indicate an effort to curb misuse of credit mechanisms. The extension of e-way bill validity reflects a response to logistical disruptions, likely related to unforeseen circumstances (potentially the COVID-19 pandemic). The suspension process is an attempt to address discrepancies between the filed returns and supplied details, or other anomalies. **5. Key Provisions / Changes:** The document details several amendments. Here's a breakdown of the key changes: * **Rule 8 (Registration):** * **Change:** Sub-rule 4A is substituted, mandating biometric-based Aadhaar authentication and photograph taking for registration applicants (unless exempted), or biometric information, photograph, and KYC verification for those not opting for Aadhaar authentication. Uploaded documents must be verified at Facilitation Centers. * **Effect:** This aims to strengthen the registration process by verifying the identity of applicants and the authenticity of submitted documents, reducing the risk of fraudulent registrations. * **Rule 9 (Verification):** * **Change:** The time for granting registration is extended from three to seven days. Specific verification steps are added for cases where Aadhaar authentication fails or is not opted for, including physical verification of business premises. * **Effect:** Extends the timeline for registration processing in certain situations and enables in-person verification when Aadhaar verification fails. * **Rule 21 (Cancellation of Registration):** * **Change:** Additional clauses are added, allowing cancellation if input tax credit is availed in violation of Section 16, outward supplies details in FORM GSTR-1 exceed those in the valid return under Section 39, or Rule 86B is violated. * **Effect:** Broadens the grounds for cancellation of registration, strengthening enforcement against non-compliance and fraudulent activities. * **Rule 21A (Suspension of Registration):** * **Change:** Sub-rule 2A is inserted, allowing for the suspension of registration based on discrepancies between returns and outward supply details (FORM GSTR-1) or inward supplies details derived from suppliers' FORM GSTR-1. FORM GST REG-31 will be used to intimate the registered person. * **Effect:** Introduces a new mechanism for suspending registration based on data mismatches, enabling authorities to investigate potential violations before proceeding with cancellation. Refund under Section 54 will not be granted when registration has been suspended. * **Rule 22 (Cancellation of Registration):** * **Change:** Sub-rule 3 and 4 are changed to refer to rule 21A sub-rule 2A show cause notices. * **Effect:** Integrates the newly inserted rule 21A sub-rule 2A suspension process with the existing cancellation process. * **Rule 36 (ITC):** * **Change:** Replaces "uploaded" with "furnished" and inserts "in FORM GSTR1 or using the invoice furnishing facility" in relation to outwards suppliers. The ITC claim has also been changed from 10% to 5%. * **Effect:** Tightens the ITC availment process by lowering the provisional input tax credit to 5% of the eligible amount and more precisely describing what information is considered valid for that determination. * **Rule 59 (Returns):** * **Change:** Inserts sub-rule 5 to restrict taxpayers from furnishing outward supplies details in FORM GSTR-1 if they haven't filed FORM GSTR-3B for the preceding two months (or tax period for quarterly filers), or if they are restricted from using electronic credit ledger beyond 99% under Rule 86B and have not furnished their returns. * **Effect:** Improves return filing compliance by restricting the ability to furnish outward supply details if previous returns are not filed. * **Rule 86B (Restrictions on Electronic Credit Ledger Use):** * **Change:** Inserts a rule to restrict registered persons from using their electronic credit ledger to pay more than 99% of their output tax liability in cases where the value of taxable supply (excluding exempt and zero-rated) exceeds fifty lakh rupees in a month. Exemptions are provided for those with high income tax payments, significant refunds, or if they are government entities. * **Effect:** Aims to reduce the risk of fraudulently availing input tax credit by limiting the use of credit ledgers in certain situations. * **Rule 138 (E-Way Bills):** * **Change:** Extends E-Way bills for an additional 100KM. * **Effect:** Facilitates transportation. * **FORM GST REG-31:** * **Change:** Form inserted. * **Effect:** Used to intimate the registered person about the suspension. * **Extension of Deadlines:** * **Change:** Notification 47/2020 extends e-way bill validity to June 30, 2020, for bills generated on or before March 24, 2020, and expiring on or after March 20, 2020. Notification 24/2021 extends various compliance deadlines from May 2021 to June/July 2021. * **Effect:** Provides relief and flexibility to taxpayers facing logistical constraints, likely due to the COVID-19 pandemic. **6. Target Audience and Stakeholders:** The amendments directly affect: * All GST-registered taxpayers in the National Capital Territory of Delhi. * New applicants seeking GST registration. * Taxpayers claiming input tax credit. * Taxpayers required to file returns. * Taxpayers using e-way bills for goods transportation. * Tax officials responsible for GST administration and enforcement. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Delhi Goods and Services Tax Department, under the Lieutenant Governor of the National Capital Territory of Delhi, is the primary responsible body. The Commissioner and authorized officers play key roles in verification and enforcement. * **Timelines:** Specific timelines are mentioned for registration (7 or 30 days), responding to notices (7 days), and extended e-way bill validity (until June 30, 2020). * **Procedures:** The amendments introduce new procedures for Aadhaar authentication, physical verification of business premises, suspension of registration, and restricted use of electronic credit ledgers. **8. Expected Outcomes / Impact of Changes:** The changes are expected to result in: * Reduced instances of fraudulent GST registrations. * Improved compliance with return filing requirements. * Decreased misuse of input tax credit. * More effective monitoring of outward supplies. * Streamlined processes for genuine taxpayers. * Increased revenue collection through better enforcement. * Greater transparency and accountability in the GST system. **9. Conclusion:** The amendments to the Delhi Goods and Services Tax Rules, 2017, represent a significant effort to refine and strengthen the GST framework within the National Capital Territory of Delhi. These changes address key challenges related to registration, compliance, enforcement, and fraud prevention. By implementing stricter verification procedures, imposing restrictions on input tax credit usage, and streamlining processes, the amendments aim to create a more robust and efficient GST system that benefits both taxpayers and the government. These changes are significant for the industry and will require companies to change their processes and controls.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: A law enacted by the Government of National Capital Territory of Delhi related to goods and services tax. Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017. Delhi Goods and Services Tax Fourteenth Amendment Rules, 2020: Amendment rules to the Delhi Goods and Services Tax Rules, 2017 Lieutenant Governor of the National Capital Territory of Delhi: Constitutional head of the National Capital Territory of Delhi Council: An entity that makes recommendations related to the Delhi Goods and Services Tax. Aadhaar: A 12-digit individual identification number issued by the Unique Identification Authority of India FORM GST REG-01: Form for application of registration under GST Integrated Goods and Services Tax Act, 2017: A law related to goods and services tax. Union Territory Goods and Services Tax Act, 2017: A law related to goods and services tax for union territories. FORM GSTR-1: A form for furnishing details of outward supplies under Section 37 of the Act. FORM GSTR-3B: A form for furnishing returns. FORM GST REG-31: A form for intimation of suspension of registration. Income-tax Act, 1961: A law related to income tax.
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-25112021-231372 xxxGIDExxx SG-DL-E-25112021-231372 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 353] दिल्ली, बधु वार, नवम्बर 24, 2021/अग्रहायण 3, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 276 No. 353] DELHI, WEDNESDAY, NOVEMBER 24, 2021/AGRAHAYANA 3, 1943 [N. C. T. D. No. 276 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 24 uoEcj] 2021 I I —jk"Vªh; jkt/kkuh {k=s fnYyh ds mi jkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 ds }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] ifj"kn dh flQkfj'kka s ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj l'a kk/s ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr & ¼1½ bu fu;eka s dk laf{kIr uke fnYyh eky vkSj lsok dj ¼pkSngok¡ l'a kk/s ku½ fu;e] 2020 gS A ¼2½ vU;Fkk micfa/kr ds flok;] ;s fu;e 22 fnlEcj] 2020 ls ykx w gksaxsA 6820 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds Ik'pkr mä fu;e dgk x;k gS½] ds fu;e 8 es]a mifu;e ¼4d½ ds LFkku ij] vf/klwpuk dh rkjh[k ls çHkkoh gksus ds lkFk] fuEufyf[kr mifu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr %& Þ¼4d½ fu;e ¼4½ ds v/khu fn, tkus okys çR;ds vkons u ds i'pkr] vkons d dk tgka vkons d dkbs Z O;fä gS vFkok tgka vkons d dkbs Z O;fä ugha gS ogka /kkjk 25 dh mi/kkjk ¼6d½ ds varxZr ;Fkk vf/klwfpr vkons d ds laca/k es a vkus okys ,sl s O;fä;kas dk& ¼d½ ck;kes SfVªd vk/kkfjr vk/kkj lR;kiu vkSj QksVkxs zkQ fy;k tk,xk] ;fn ml s /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu NwV çkIr u gks vkSj ;fn mlus vius vk/kkj la[;k ds vfHkçek.ku dk fodYi fn;k gks rk(s ;k ¼[k½ ;Fkk vf/klwfpr ck;kes SfVªd lwpuk] QkVs kxs zkQ fy;k tk,xk vkSj ,ls s vU; dsokbZlh dkxtkrkas dk lR;kiu fd;k tk,xk] ;fn mls /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu NwV çkIr u gk s vkSj ;fn mlus vk/kkj dk vfHkçek.ku dk fodYi ugha pquk gS] vkSj lkFk gh eas fn, x, vkons u ds lkFk viykMs fd, x, nLrkostksa dh eyw çfr;ks a dk] bl mifu;e ds ç;kstuks a ds fy, vk;qä ds }kjk vf/klwfpr fdlh lqfo/kk dsUæ es]a lR;kiu fd;k tk,xk vkSj ,ls s vkons u dks rHkh iwjk ekuk tk,xk tc bl mifu;e ds v/khu fu/kkZfjr çfØ;k iwjh gk s tkrh gSAß 3- mä fu;e eas] fu;e 9 es]a& ¼d½ mifu;e ¼1½ es a & ¼i½ Þvkons d dks vkons u çLrqr djus dh rkjh[k lsß 'kCnkas ds i'pkr Þrhuß 'kCn ds LFkku ij Þlkrß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼ii½ ijarqdks ds LFkku ij] fuEufyf[kr ijarqd dk s çfrLFkkfir fd;k tk,xk] vFkkZr & Þijarq tgka& ¼d½ dkbs Z O;fä] tks fd /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fä ls fHkUu gks] fu;e 8 ds mifu;e ¼4d½ es a ;FkkfofufnZ"V vk/kkj la[;k ds lR;kiu ls pdw tkrk g S ;k vk/kkj la[;k ds lR;kiu dk fodYi dk p;u ugha djrk gS( ;k ¼[k½ leqfpr vf/kdkjh] vk;qä ds }kjk çkf/k—r fdlh ,ls s vf/kdkjh ds vuqeksnu ls tks fd lgk;d vk;qä ls fuEu in dk u gks] dkjksckj ds LFkku dk çR;{k lR;kiu djk;k tkuk mfpr le>rk gS rks] fu;e 25 ds v/khu nh xbZ jhfr ls] mä O;fä dh mifLFkfr eas dkjksckj ds LFkku dk çR;{k lR;kiu djk;s tkus ds i'pkr rFkk tSlk mfpr vf/kdkjh mfpr le>s a ,ls s dkxtkrks a dk lR;kiu fd, tkus ds i'pkr] vkons u dk s çLrqr fd;s tkus dh rkjh[k ls rhl fnuks a ds Hkhrj jftLVªhdj.k çnku fd;k tk,xkAß([PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼[k½ mifu;e ¼2½ es]a ¼i½ Þrhuß 'kCn ds LFkku ij Þlkrß 'kCn dk s çfrLFkkfir fd;k tk,xk( ¼ii½ ijarqd ds LFkku ij fuEufyf[kr ijarqd dk s çfrLFkkfir fd;k tk,xk] vFkkZr & Þijarq tgka& ¼d½ dkbs Z O;fä] tk s fd /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fä ls fHkUu gks] fu;e 8 ds mifu;e ¼4d½ eas ;FkkfofufnZ"V vk/kkj la[;k dk lR;kiu ls pdw tkrk gS ;k vk/kkj la[;k ds lR;kiu dk fodYi dk p;u ugh a djrk gS( ;k ¼[k½ leqfpr vf/kdkjh] vk;qä ds }kjk çkf/k—r fdlh ,sl s vf/kdkjh ds vuqeksnu ls tk s fd lgk;d vk;qä ls fuEu in dk u gk]s dkjksckj ds LFkku dk çR;{k lR;kiu djk;k tkuk mfpr le>rk gS rks] ,ls s vkons u ds çLrqr fd, tkus dh rkjh[k ls vf/kdre rhl fnukas ds Hkhrj eas ukfsVl tkjh fd;k tk ldsxkAß( ¼x½ mifu;e ¼5½ ds LFkku ij] fuEufyf[kr mifu;e dk s çfrLFkkfir fd;k tk,xk] vFkkZr %& Þ¼5½ ;fn leqfpr vf/kdkjh dksbZ dk;Zokgh djus ls pwd tkrk gS]& ¼d½ vkons u dk s çLrqr fd;s tkus dh rkjh[k ls lkr dk;Z fnol dh vof/k ds Hkhrj ml ekeys eas tgka fd ,ls k O;fä mifu;e ¼1½ ds ijarqd ds varxZr ugha vkrk gS rk(s ;k ¼[k½ vkons u dks çLrqr fd;s tkus dh rkjh[k ls rhl fnukas dh vof/k ds Hkhrj tgka ,ls k O;fä mifu;e ¼1½ ds ijarqd ds varxZr vkrk gk s rk(s ;k ¼x½ mifu;e ¼2½ ds varxZr vkons d ds }kjk çLrqr fd;s x, Li"Vhdj.k] tkudkjh ;k nLrkots dh çkfIr dh rkjh[k ls lkr dk;Z fnol ds vof/k ds Hkhrj rks] jftLVªhdj.k çnku fd, tkus ds vkons u dks vuqeksfnr gqvk le>k tk,xkAß 4- mä fu;e eas] fu;e 21 es]a& ¼d½ [kaM ¼[k½ esa] Þeky ;k lsokvkasß 'kCn ds i'pkr Þ;k nkus kasß 'kCn dk s var%LFkkfir fd;k tk,xk( ¼[k½ [kaM ¼?k½ ds i'pkr] fuEufyf[kr [kaMksa dk s var%LFkkfir fd;k tk,xk] vFkkZr %& Þ¼³½ /kkjk 16 vkjS blds varxZr cuk, x, fu;eka s ds mica/kkas ds vfrØe.k eas buiVq dj çR;; dk ykHk çkIr djrk gS( ;k ¼p½ /kkjk 37 ds v/khu 1 es a ,d ;k ,d ls vf/kd dj vof/k ds fy, çLrqr fd, x, tkod çnk;kas ds C;kSj s mlds }kjk lacfU/kr dj vof/k;ks a ds fy, /kkjk 39 ds v/khu çLrqr dh xbZ oS/k fooj.kh es a ?kkfs"kr fd, x, tkod çnk;ks a ds C;kSjs ls vf/kd gS( ;k4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼N½ fu;e 86[k ds çko/kkuks a dk mYya?ku djrk gSAß 5- mä fu;e eas] fu;e 21d es]a & ¼d½ mifu;e ¼2½ eas] Þmä O;fä dk s lquokbZ dk ;Fkkfspr volj fn;s tkus ds i'pkrß 'kCnkas dk s yksi dj fn;k tk,xk( ¼[k½ mifu;e ¼2½ ds i'pkr] fuEufyf[kr mifu;e dk s var%LFkkfir fd;k tk,xk% & Þ¼2d½ tgka] /kkjk 39 ds v/khu fdlh jftLVªh—r O;fä }kjk çLrqr dh x;h foojf.k;kas dh rqyuk ¼d½ eas çLrqr fd, x, tkod çnk;kas ds C;kSj(s ;k ¼[k½ mlds vkifwrZdrk Z ds }kjk muds eas çLrqr fd, x, tkod çnk;ks a ds C;kSj s ds vk/kkj ij fu"df"krZ vkod çnk;ks a ds C;kSjs] ;k ,ls s vU; fo'ys"k.k] tks ifj"kn dh flQkfj'kka s ij fd, tk ldaxs s] djus ij ;g irk pyrk gks fd ,ls h egRoi.w kZ varj ;k folxa fr;k a gSa tks vf/kfu;e ds mica/kkas ;k blds varxZr cuk, x, fu;eka s ds mYya?ku dks n'kkZrk gS] ftlls mä O;fä dk jftLVªhdj.k jí fd;k tk ldrk gks] rks mlds jftLVªhdj.k dks fuyfacr dj fn;k tk,xk vkSj ,ls s O;fä dk]s mä varj vkSj folxa fr;kas dk s n'kkZrs gq,] lkekU; iksVZy ij] bysDVª‚fud ek/;e ls] eas ;k jftLVªhdj.k ds le; fn, x, bZ&esy irs] ;k le;&le; ij la'kkfs/kr irs ij] blds ckjs eas lwfpr dj fn;k tk,xk vkSj mls rhl fnuksa ds Hkhrj ;g Li"V djus ds fy, dgk tk,xk fd mld s jftLVªhdj.k dks jí D;kas u fd;k tk,Aß( ¼x½ mifu;e ¼3½ esa] Þ;k mifu;e ¼2½ß 'kCn] dk"s Bd vkSj vad ds i'pkr Þ;k mifu;e ¼2d½ß 'kCn] dk"s Bd] vad vkSj v{kj dks var%LFkkfir fd;k tk,xk( ¼?k½ mifu;e ¼3½ ds i'pkr fuEufyf[kr mifu;e dk s var% LFkkfir fd;k tk,xk] vFkkZr %& Þ¼3d½ ,sl s fdlh jftLVªh—r O;fä dks] ftldk jftLVªhdj.k mifu;e ¼2½ ;k mifu;e ¼2d½ ds v/khu fuyafcr dj fn;k x;k gks] mlds jftLVªhdj.k ds fuyfacr jgus ds vof/k ds nkjS ku] /kkjk 54 ds v/khu dksbZ Hkh çfrnk; ugh a fd;k tk,xkAß( ¼³½ mifu;e ¼4½ es]a & ¼i½ Þ;k mifu;e ¼2½ß 'kCn] dk"s Bd vkjS vad ds i'pkr Þ;k mifu;e ¼2d½ß 'kCn] dk"s Bd] vad vkSj v{kj dk s var%LFkkfir fd;k tk,xk( ¼ii½ fuEufyf[kr ijarqd dks vr%LFkkfir fd;k tk,xk] vFkkZr %& Þijarq bl fu;e ds v/khu jftLVªhdj.k ds fuyca u dk s leqfpr vf/kdkjh çfrlagj.k dj ldrk gS] jíhdj.k dh çfØ;k ds yfacr jgus ds nkSjku fdlh Hkh le; ;fn og mfpr le>rk gS rkAs ß- 6- mä fu;e eas] fu;e 22 es]a& ¼d½ mifu;e ¼3½ eas] Þmifu;e ¼1½ ds v/khu tkjh fd;k x;k dkj.k crkvk s ukfsVlß 'kCn] dk"s Bd vkSj vad ds i'pkr Þ;k fu;e 21d ds mifu;e ¼2d½ ds v/khuß 'kCn] dk"s Bd] vad vkjS v{kj dks var% LFkkfir fd;k tk,xk([PART IV DELHI GAZETTE : EXTRAORDINARY 5 ¼[k½ mifu;e ¼4½ es]a Þmifu;e ¼2½ ds v/khu çLrqr fd;k x;k mÙkjß 'kCn] dk"s Bd vkSj vad ds i'pkr Þ;k fu;e 21d ds mifu;e ¼2d½ ds v/khu tkjh ukfsVl ds mÙkj easß 'kCn] dks"Bd] vad vkSj v{kj dk s var%LFkkfir fd;k tk,xkA 7- mä fu;e eas] fu;e 36 es]a mifu;e ¼4½ es]a 01 tuojh] 2021 ls çHkkoh] & ¼d½ nkus kas txg tgka&tgka Hkh ÞviykMs sMß 'kCn dk mi;kxs gqvk gS ogka&ogka bld s LFkku ij ÞçLrqrß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ nkus kas gh txgks a ij tgk&a tgka Þ/kkjk 37 dh mi/kkjk ¼1½ ds v/khu çnk;drkZvkas ds }kjkß 'kCn] dk"s Bd vkjS vad dk mi;kxs gqvk gS ogka&ogka buds i'pkr eas ;k chtd çLrqr djus dh lqfo/kk dks mi;kxs djrs gq,ß 'kCn] v{kj vkjS vad dk s var%LFkkfir fd;k tk,xk( ¼x½ Þ10 çfr'krß vad vkjS 'kCn ds LFkku ij Þ5 çfr'krß vad vkSj 'kCn dk s çfrLFkkfir fd;k tk,xkA 8- mä fu;e eas] fu;e 59 eas] mifu;e ¼4½ ds i'pkr] fuEufyf[kr mifu;e dk s çfrLFkkfir fd;k tk,xk] vFkkZr % & Þ¼5½ bl fu;e eas fdlh Hkh ckr ds gksrs gq, Hkh]& ¼d½ ;fn fdlh jftLVªh—r O;fä us fiNys nk s eghus ds fy, es a fooj.kh çLrqr ugha djh g S rk s mls /kkjk 37 ds v/khu eas vius eky ;k lsokvkas ;k nkus kas dh tkod vkifwrZ;ks a ds C;kSjs çLrqr djus dh vuqefr ugha gksxhA ¼[k½ ,ls s fdlh jftLVªh—r O;fä dks] ftls /kkjk 39 dh mi/kkjk ¼1½ ds ijarqd ds v/khu gj frekgh dk fjVuZ Hkjuk t:jh gks] /kkjk 37 ds varxZr eas ;k chtd çLrqr djus dh lqfo/kk dk mi;kxs djds vius eky ;k lsokvkas ;k nkus kas dh tkod vkifwrZ;kas ds C;kSjs çLrqr djus dh vuqefr ugha gksxh] ;fn mlus fiNyh dj vof/k ds fy, k es a fooj.kh çLrqr ugha dh gS A ¼x½ ,ls s fdlh jftLVªh—r O;fä dk]s ftlij fu;e 86[k ds v/khu ;g çfrca/k gks fd 99% ls vf/kd ns; dj dk Hkqxrku djus ds fy, og vius bysDVª‚fud ystj eas miyC/k jkf'k dk mi;kxs ugha dj ldrk g]S /kkjk 37 ds varxZr eas ;k chtd çLrqr djus dh lqfo/kk dk mi;ksx djds vius eky ;k lsokvkas ;k nkus ks a dh tkod vkifwrZ;kas ds C;kSj s çLrqr djus dh vuqefr ugha gksxh] ;fn mlus fiNyh dj vof/k ds fy, eas fooj.kh çLrqr ugha dh gS A 9- mä fu;e es a 86d ds i'pkr 01 tuojh] 2021 ls fuEufyf[kr fu;e dk s vr%LFkkfir fd;k tk,xk] vFkkZr%& -&bu fu;ekas eas fdlh Hkh ckr ds gksrs gq, Hkh] jftLVªh—r O;fä mu ekeykas eas ,ls h djk/ks;rk ds 99% ls vf/kd mRikn dj ds fy, viuh ns;rk ds fu"iknu gsrq bysDVª‚fud ØsfMV ystj es a miyC/k jkf'k dk bLrseky ugha djsxk tgka NwV vkifwrZ rFkk 'kUw ; nj okyh vkifwrZ ls fHkUu djk/ks; vkifwrZ dk eYw ; ,d ekg eas ipkl yk[k #i;s ls vf/kd gS%6 DELHI GAZETTE : EXTRAORDINARY PART IV] ijarq mä çfrca/k ogka ugha ykx w gksxk tgka& ¼d½ ;FkkfLFkfr mä O;fä vFkok Lokeh vFkok drkZ vFkok çca/k funs'kd vFkok blds nk s lk>hnkjkas eas ls dkbs Z ,d] iw.kZdkfyd funs'kd] la?kks a dh çc/a k lfefr ds lnL; vFkok ckMs Z U;klh] us foxr nk s foÙkh; o"kkasZ eas ls çR;ds es a vk;dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu vk; ds :i eas ,d yk[k #i;s ls vf/kd dk Hkqxrku fd;k gS ftlds fy, mä vf/kfu;e dh /kkjk 139 dh mi/kkjk ¼1½ ds v/khu vk;dj fooj.kh nkf[ky djus dh le; lhek lekIr gk s x;h gS( vFkok ¼[k½ jftLVªh—r O;fä us /kkjk 54 dh mi/kkjk ¼3½ ds çFke ijarqd ds [k.M ¼i½ ds v/khu vç;qä buiVq dj çR;; ds dkj.k fiNys foÙkh; o"kZ eas çfrnk; jde ,d yk[k #i;s ls vf/kd çkIr dh gS( vFkok ¼x½ jftLVªh—r O;fä us /kkjk 54 dh mi/kkjk ¼3½ ds çFke ijarqd ds [k.M ¼ii½ ds v/khu vç;qä buiVq dj çR;; ds dkj.k fiNys foÙkh; o"kZ eas çfrnk; jde ,d yk[k #i;s ls vf/kd çkIr dh gS( vFkok ¼?k½ jftLVªh—r O;fä us ml jde ds fy, bysDVª‚fud udn ystj ds ek/;e ls mRikn dj ds çfr viuh ns;rk dk fuoZgu fd;k gS tks pkyw foÙkh; o"kZ eas mä ekg rd lap;h :i ls ç;qä dqy vkmViVq dj ns;rk ds 1% ls vf/kd gS( vFkok ¼³½ jftLVªh—r O;fä gkrs k gS& ¼i½ ljdkjh foHkkx( vFkok ¼ii½ lkoZtfud {ks= dk miØe( vFkok ¼iii½ LFkkuh; çkf/kdj.k( vFkok ¼iv½ lkafof/kd fudk;% ijarq ;g Hkh fd vk;äq vFkok mldh vkjs ls çkf/k—r dkbs Z vf/kdkjh ,sl s lR;kiu rFkk ,ls s j{kksik;kas ftls og mfpr le>s] ds mijkra mä çfrca/k dk s gVk ldrk gSAß 10- mä fu;e eas] fu;e 138 ds] mifu;e ¼10½ es]a 01 tuojh] 2021 ls çHkkoh & ¼d½ rkfydk ds LraHk 2 es a Øe la- 1 ds lkeus 'kCn rFkk vad Þ100 fdeh-ß ds LFkku ij 'kCn rFkk v{kj Þ200fdeh-ß dk s çfrLFkkfir fd;k tk,xk( ¼[k½ rkfydk ds LraHk 2 eas Øe la- 2 ds lkeus 'kCn rFkk vad Þ100 fdeh-ß ds LFkku ij 'kCn rFkk v{kj Þ200 fdeh-ß dks çfrLFkkfir fd;k tk,xk( 11- mä fu;e eas fu;e 138³ es]a& ¼d½ [k.M ¼[k½ es]a Þnk s ekgß 'kCn ds LFkku ij] Þnks dj vof/kß 'kCn dks çfrLFkkfir fd;k tk,xk( ¼[k½ [k.M ¼x½ ds mijkra fuEufyf[kr [k.M dks var%LFkkfir fd;k tk,xk] vFkkZr %& Þ¼?k½ ,d O;fä] ftldk jftLVªhdj.k fu;e 21¼d½ ds mifu;e ¼1½ vFkok mifu;e ¼2½ vFkok mifu;e ¼2d½ ds çko/kkuks a ds v/khu fuyafcr dj fn;k x;k gSAß[PART IV DELHI GAZETTE : EXTRAORDINARY 7 12- mä fu;e esa ds i'pkr] fuEufyf[kr ç:i var% LFkkfir fd;k tk,xk] vFkkZr & [fu;e 21d ns[a ks] lanHkZ la- rkjh[k% <fnu><ekg><o"kZ> lsok es]a th,lVhvkbZ,u% uke% irk% jftLVªhdj.k dks fuyfacr djus ds fy, lwpuk vkSj jíhdj.k ds fy, ukfsVl fuEufyf[kr dh rqyuk esa] ;Fkk] ¼i½ vius eky ,oa lsokdj vf/kfu;e] 2017 dh /kkjk 39 ds varxZr Hkjs x, fooj.kh; ¼ii½ vius eas Hkjs x, cká vkifwrZ;k¡ dk C;kSjk( ¼iii½ vius vkod vkifwrZ;kas dk v‚Vks tujsVsM C;kSjk] &&&&&&&&&&&&&&& ls &&&&&&&&&&&&&&rd dh vof/k ls lacaf/kr( ¼iv) -------------------- ¼Li"V djs½a vkSj vU; miyC/k tkudkjh ds feyku eas fuEufyf[kr folaxfr@vlaxfr dk irk pyk gS% □ fVIi.kh 1 □ fVIi.kh 2 □ fVIi.kh 3 ¼djnkrk ds lqlaxr ekun.Mksa ds vk/kkj ij Hkjk tkus okyk C;kSjk½- 2- çFke –"V;k fo"kaxfr;ksa@v"kaxfr;ks a ls ;g çdV gkrs k gS fd buls fnYyh eky ,o a lsok dj vf/kfu;e] 2017 ds çko/kkuks a vkSj buds varxZr cuk, x, fu;ekas dk mYya?ku nf'kZr djrh gS fd ;fn budk larks"ktud Li"Vhdj.k ugh a feyrk gS rks vkids jftLVªhdj.k dk s jíhdj.k ds fy;s nk;h gksxkA 3- bl ckr ij fopkj djrs gq, fd mi;qZä fo"kxfr;ka@v"kaxfr;ka bruh xaHkhj gSa vkSj buls jktLo laca/kh fgr ij xaHkhj [krjk inS k gqvk g S vr% d rkRdkfyd mik; ds :i eas vkids jftLVªhdj.k dks fu;e 21d ds mifu;e ¼2d½ ds vuqlkj bl lwpuk dh rkjh[k ls j) dj fn;k tkrk gSA 4- vkils vuqjk/s k gS fd bl ukfsVl dh çkfIr dh rkjh[k ls rhl fnol ds Hkhrj vf/kdkj {k=s okys dj vf/kdkjh ds ikl viuk mÙkj çLrqr dj ns a ftleas mi;qZä fo"kaxfr@v"kaxfr ds ckjs eas viuk Li"Vhdj.k ns nsAa ;fn th,lVh ds lkekU; ikVs Zy ij fdlh Hkh O;fä }kjk fdlh Hkh rjhds ls vkids nLrkostkas dk nq:i;ksx fd;s tkus dh laHkkouk gks rk s mldk s Hkh fo'ks"k :i ls vf/kdkj {k=s okys vf/kdkjh dh tkudkjh es a yk;k tk;As8 DELHI GAZETTE : EXTRAORDINARY PART IV] 5- vkids }kjk çLrqr fd;s x;s dkxtkrks a ds lkFk&lkFk vkids mÙkj ls vf/kdkj {k=s okyk vf/kdkjh ;fn larq"V gksrk gS vkSj vU; fdlh lR;kiu ls ftls mä vf/kdkj {k=s okyk vf/kdkjh vko';d le>rk gS rks vkids jftLVªhdj.k ds vkLFkxu dk s gVk;k tk ldrk gS A 6- vki —i;k ;g ukVs dj ys a fd ;fn vki fofufnZ"V vof/k esa viuk mÙkj ugha nsrs gSa ;k dkbs Z lark"s ktud mÙkj ugha nsrs gSa rk s vkids jftLVªhdj.k dks j) fd;k tk ldrk gAS uke% inuke% ;g ,d flLVe tujsVsM uksfVl gS vkjS blds tkjh djus okys çkf/kdkjh ds gLrk{kj dh vko';drk ugha gSAß jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo&I ¼foÙk½ eyw fu;e fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas vf/klwpuk rkjh[k 22 twu] 2017 }kjk l-aQk- 03¼10½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017 çdkf'kr fd;k x;k Fkk vkSj bleas vafre la'kk/s ku fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV eas çdkf'kr vf/klwpuk la- 82@2020&jkT; dj] rkjh[k 7 tqykbZ] 2021 }kjk l-a Qk- 03¼101½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@539] rkjh[k 7 tqykbZ] 2021 }kjk fd;s x, FksA FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 24th November, 2021 No. 94/2020– State Tax No. F. 3(127)/Fin.(Exp-I)/2020-21/DS-I/330.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant 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 (Fourteenth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 22nd day of December, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: - ―(4A) Every application made under rule (4) shall be followed by— (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy[PART IV DELHI GAZETTE : EXTRAORDINARY 9 of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.‖. 3. In the said rules, in rule 9,- (a) in sub-rule (1), - (i) after the words ―applicant within a period of‖,for the word ―three‖, the word ―seven‖ shall be substituted; (ii) for the proviso, the following proviso shall be substituted, namely: - ―Provided that where- (a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.‖; (b) in sub-rule (2), - (i) for the word ―three‖, the word ―seven‖ shall be substituted; (ii) for the proviso, the following proviso shall be substituted, namely: - ―Provided that where- (a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.‖; (c) for sub-rule (5), the following sub-rule shall be substituted, namely: - ―(5) If the proper officer fails to take any action, - (a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or (b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or (c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.‖. 4. In the said rules, in rule 21,- (a) in clause(b), after the words ―goods or services‖, the words ―or both‖ shall be inserted; (b) after clause (d), the following clauses shall be inserted, namely:- ―(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B.‖.10 DELHI GAZETTE : EXTRAORDINARY PART IV] 5. In the said rules, in rule 21A,- (a) in sub-rule (2), the words ―,after affording the said person a reasonable opportunity of being heard,‖ shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - ―(2A) Where, a comparison of the returns furnished by a registered person under section39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.‖; (c) in sub-rule (3), after the words, brackets and figure ―or sub-rule (2)‖, the words, brackets, figure and letter ―or sub-rule (2A)‖ shall be inserted; (d) after sub-rule (3), the following sub-rule shall be inserted, namely: - ―(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.‖; (e) in sub-rule (4), - (i) after the words, brackets and figure ―or sub-rule (2)‖, the words, brackets, figure and letter ―or sub-rule (2A)‖ shall be inserted; (ii) the following proviso shall be inserted, namely: - ―Provided that the suspension of registration under this rule may be revoked by the proper officer, any time during the pendency of the proceedings for cancellation, if he deems fit.‖. 6. In the said rules, in rule 22,- (a) in sub-rule (3), after the words, brackets and figure ―the show cause issued under sub-rule (1)‖, the words, brackets, figures and letters ―or under sub-rule (2A) of rule 21A‖ shall be inserted; (b) in sub-rule (4), after the words, brackets and figure ―reply furnished under sub-rule (2)‖, the words, brackets, figures and letters ―or in response to the notice issued under sub-rule (2A) of rule 21A‖shall be inserted. 7. In the said rules, in rule 36,in sub-rule (4),with effect from the 1st day of January, 2021,- (a) for the word ―uploaded‖,at both the places where it occurs, the word ―furnished‖ shall be substituted; (b) after the words, brackets and figures ―by the suppliers under sub-section (1) of section 37‖, at both the places where they occur, the words, letters and figure ―in FORM GSTR-1 or using the invoice furnishing facility‖ shall be inserted; (c) for the figures and words ―10 per cent.‖, the figure and words ―5 per cent.‖ shall be substituted. 8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - ―(5) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B,[PART IV DELHI GAZETTE : EXTRAORDINARY 11 shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.‖. 9. In the said rules, after rule 86A, with effect from the 1st day of January, 2021, the following rule shall be inserted, namely: - ―86B. Restrictions on use of amount available in electronic credit ledger.-Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees: Provided that the said restriction shall not apply where – (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file return of income under subsection (1) of section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or (c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-section (3) of section 54; or (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current financial year; or (e) the registered person is – (i) Government Department; or (ii) a Public Sector Undertaking; or (iii) a local authority;or (iv) a statutory body: Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.‖. 10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1st day of January, 2021,- (a) in the Table, against serial number 1, in column 2, for the figures and letters ―100 km.‖, the figures and letters ―200 km.‖ shall be substituted; (b) in the Table, against serial number 2, in column 2, for the figures and letters ―100 km.‖, the figures and letters ―200 km.‖ shall be substituted. 11. In the said rules, in rule 138E, - (a) in clause (b), for the words ―two months‖, the words ―two tax periods‖ shall be substituted; (b) after clause (c),the following clause shall be inserted, namely:- ―(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.‖. 12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted, namely- ―FORM GST REG – 31 [See rule 21A] Reference No. Date: <DD><MM><YYYY> To, GSTIN Name: Address:12 DELHI GAZETTE : EXTRAORDINARY PART IV] Intimation for suspension and notice for cancellation of registration In a comparison of the following, namely, (i) returns furnished by you under section 39 of the Delhi Goods and Services Tax Act, 2017; (ii) outwards supplies details furnished by you in FORM GSTR-1; (iii) auto-generated details of your inwards supplies for the period __________ to _________; (iv) ………………….. (specify) and other available information, the following discrepancies/ anomalies have been revealed: □ Observation 1 □ Observation 2 □ Observation 3 (details to be filled based on the criteria relevant for the taxpayer). 2. These discrepancies/anomalies prima facie indicate contravention of the provisions of the Delhi Goods and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A. 4. You are requested to submit a reply to the jurisdictional tax officer within seven working days from the receipt of this notice, providing explanation to the above stated discrepancy/ anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer. 5. The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with documents furnished by you, and any further verification as jurisdictional officer considers necessary. 6. You may please note that your registration may be cancelled in case you fail to furnish a reply within the prescribed period or do not furnish a satisfactory reply. Name: Designation: NB: This is a system generated notice and does not require signature by the issuing authority.‖. 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 rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 03/2017-State Tax, dated the 22nd June, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-IV/342, dated the 22nd June, 2017 and was last amended vide notification No. 82/2020- State Tax, dated the 7th July , 2021, publish vide No F.3(101)/Fin(Exp-IV)/2021-22/DS-IV/539.[PART IV DELHI GAZETTE : EXTRAORDINARY 13 fnYyh] 24 uoEcj] 2021 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 vkjS la?k jkT;{k=s eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 14½ dh /kkjk 21 ds lkFk ifBr fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bleas blds i'pkr~ bl vf/klwpuk eas mä vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnÙk 'kfä;kas dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kka s ij] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la[;kad la-Qk- 03¼84½@foÙk ¼O;;&IV½@2020&21@Mh,l&IV@288] rkjh[k 24 ekpZ] 2021 }kjk çdkf'kr jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼O;;&IV½ dh vf/klwpuk la- 35@2020&jkT; dj] rkjh[k 24 ekpZ] 2021 es a mä vf/klwpuk ds igys iSjk ds [kMa ¼ii½ eas] ijarqd ds LFkku ij fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%& Þijarq tgka fnYyh eky vkjS lsok dj fu;e] 2017 ds fu;e 138 ds v/khu 24 ekpZ] 2020 dks ;k iwoZ bZ&os fcy l`ftr fd;k x;k gS vkSj ftldh oS/krk 20 ekpZ] 2020 dks ;k mlds i'pkr~ lekIr gks xbZ gS] ,ls s bZ&os fcy dh oS/krk vof/k dks 30 twu] 2020 rd c<+k fn;k x;k le>k tk,xkAß 2- ;g vf/klwpuk 31 ebZ] 2020 ls ykx w gkxs h A jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo&I ¼foÙk½ &eyw vf/klwpuk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV l-a 35@2020& jkT; dj] rkjh[k 24 ekpZ] 2021 eas la[;kda l-a Qk- 03¼84½@foÙk ¼O;;&IV½@2020&21@Mh,l&IV@288] rkjh[k 24 ekpZ] 2021 }kjk çdkf'kr fd;k x;k Fkk vkSj fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas la[;kad l-aQk- 03¼104½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@581] rkjh[k 20 tqykbZ] 2021 }kjk izdkf'kr vf/klwpuk la[;kda 40@2020& jkT; dj] rkjh[k 20 tqykbZ] 2021 }kjk vafre la'kk/s ku fd;k x;k Fkk A NOTIFICATION Delhi, the 24th November, 2021 No. 47/2020– State Tax No. F. 3(128)/Fin.(Exp-I)/2021-22/DS-I/331.—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), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 35/2020- State Tax, dated the 24th March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated the 24th March, 2021, namely:- In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, namely: - ―Provided that where an e-way bill has been generated under rule 138 of the Delhi Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020.‖.14 DELHI GAZETTE : EXTRAORDINARY PART IV] 2. This notification shall come into force with effect from the 31st day of May, 2020. 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,published in the Gazette of Delhi, Extraordinary, Part IV, No. 35/2020- State Tax, dated the 24th March, 2021vide No. F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated the 24th March, 2021and was last amended by notification No. 40/2020 – State Tax, dated the 20th July, 2021, published in the Gazette of Delhi, Extraordinary, Part IVvide No. F.3(104)/Fin.(Exp-IV)/2021-22/DS-IV/581, dated the 20th July, 2021. fnYyh] 24 uoEcj] 2021 I I .—fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blds i'pkr bl vf/klwpuk eas mä vf/kfu;e dgk x;k gS½ dh /kkjk 168d ds lkFk ifBr ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 vkjS la?k jkT; {k=s eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 14½ dh /kkjk 21 }kjk çnÙk 'kfä;ks a dk ç;kxs djrs gq,] jk’Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky] ifj"kn dh flQkfj'kkas ij] vf/klwpuk l-a 14@2021 & jkT; dj] rkjh[k 17 uoEcj] 2021] tk s fnYyh ds jkti= vlk/kkj.k] Hkkx&IV eas la-Qk- 03¼115½@foÙk ¼O;;&I½@2021&22@Mh,l&I@313 rkjh[k 17 uoEcj] 2021 dk s çdkf'kr dh xbZ Fkh] eas fuEufyf[kr la'kk/s ku djrs gSa] vFkkZr% & mä vf/klwpuk ds çFke iSjk es a &] ¼i½ [kaM ¼i½ es]a && 1- ÞebZ] 2021 ds 30os fnuß vadks] v{kjks a o 'kCnkas ds LFkku ij Þtwu] 2021 ds 29o s fnuß vadks] v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk A 2- ÞebZ] 2021 ds 31os fnuß vadks] v{kjks a o 'kCnkas ds LFkku ij Þtwu] 2021 ds 30o s fnuß vadks] v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk A ¼ii½ [kaM ¼i½ ds ijarqd es]a && 1- ÞebZ] 2021 ds 31os fnuß vadk]s v{kjks a o 'kCnkas ds LFkku ij Þtwu] 2021 ds 30o s fnuß vadks] v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk A 2- Þtwu] 2021 ds 15o s fnuß vadks] v{kjks a o 'kCnkas ds LFkku ij ÞtqykbZ] 2021 ds 15o s fnuß vadks] v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk A ¼iii½ [kaM ¼ii½ es]a && 1- ÞebZ] 2021 ds 30os fnuß vadks] v{kjks a o 'kCnkas ds LFkku ij Þtwu] 2021 ds 29o s fnuß vadks] v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk A 2- ÞebZ] 2021 ds 31os fnuß vadks] v{kjks a o 'kCnkas ds LFkku ij Þtwu] 2021 ds 30o s fnuß vda k]s v{kjks a o 'kCnkas dk s çfrLFkkfir fd;k tk,xk Aaa a[PART IV DELHI GAZETTE : EXTRAORDINARY 15 2- ;g vf/klwpuk ebZ] 2021 ds 30os a fnu l s ço`Ùk gqbZ ekuh tk,xh A jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo&I ¼foÙk½ eyw vf/klwpuk la-14@2021&jkT; dj] rkjh[k 17 uoEcj] 2021] }kjk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas] l-a Qk- 03¼115½@foÙk ¼O;;&I½@2021&22@Mh,l&I@313] rkjh[k 17 uoEcj] 2021 }kjk çdkf'kr dh x;h A NOTIFICATION Delhi, the 24th November, 2021 No. 24/2021– State Tax No. F. 3(129)/Fin.(Exp-I)/2021-22/DS-I/332.—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), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 14/2021- State Tax, dated the 17thNovember, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated the 17th November, 2021 namely:- In the said notification, in the first paragraph,- (i) in clause (i),— a. for the figures, letters and words ―30th day of May, 2021‖, the figures, letters and words ―29th day of June, 2021‖ shall be substituted; b. for the figures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―30th day of June, 2021‖ shall be substituted; (ii) in proviso to clause (i), — a. for the figures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―30th day of June, 2021‖ shall be substituted; b. for the figures, letters and words ―15th day of June, 2021‖, the figures, letters and words ―15th day of July, 2021‖ shall be substituted; (iii) in clause (ii),— a. for the figures, letters and words―30th day of May, 2021‖, the figures, letters and words ―29th day of June, 2021‖ shall be substituted; b. for the figures, letters and words―31st day of May, 2021‖, the figures, letters and words ―30th day of June, 2021‖ shall be substituted. 2. This notification shall come into force with effect from the 30thday of May, 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. 14/2021-State Tax, dated the 17th November2021, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated the 17th November, 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.

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