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Date: 20-Feb-2024 Category: Extra Ordinary State: Union Government Country: India

STATE TAX RATE

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

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Executive Summary & Key Takeaways

What it means

  • This notification provides a special procedure for taxable persons in Delhi who could not file an appeal against orders passed by the proper officer under Section 73 or 74 of the Delhi Goods and Services Tax (DGST) Act, 2017 on or before March 31, 2023, due to time limitations specified in Section 107, or whose appeals were rejected solely on the grounds of being filed late.
  • It allows these taxable persons to file appeals by following a specific procedure outlined in the notification.

Key Changes

  • Eligible taxable persons, who could not file appeal within the original time frame or whose appeals were rejected solely for being filed late, can now file an appeal.
  • The appeal must be filed in FORM GST APL-01 on or before January 31, 2024, as per Section 107(1) of the DGST Act.
  • Appeals already filed under Section 107 and pending before the Appellate Authority before the issuance of this notification will be considered as filed under this notification, provided they meet the condition specified in para 3.
  • To file an appeal under this notification, the appellant must pay the full amount of tax, interest, fine, fee, and penalty admitted by them arising from the order.
  • Additionally, the appellant must pay 12.5% of the remaining disputed tax amount, with a maximum cap of twenty-five crore rupees. At least 20% of this 12.5% must be paid by debiting from the Electronic Cash Ledger.
  • No refund will be granted until the appeal is disposed of for any amount paid in excess of the amount specified in para 3 before the issuance of this notification.
  • Appeals related to demands not involving tax are not admissible under this notification.
  • The provisions of Chapter XIII of the Delhi Goods and Service Tax Rules, 2017 will apply to appeals filed under this notification.

Impact Analysis

Impact on Taxable Persons

  • Taxable persons need to file appeal in FORM GST APL-01 on or before January 31, 2024.

Impact on Government

  • Aims to provide a resolution mechanism for disputed tax demands, potentially reducing litigation in the long run.

Suggested Action Items

  • The Government should provide clear guidance and support to taxable persons regarding the procedures and requirements for filing appeals under this notification.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. Section 73 and 74 of the DGST Act, 2017: Deals with determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or willful misstatement or suppression of facts (Section 73) and determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts (Section 74). Section 107 of the DGST Act, 2017: Deals with Appeals to Appellate Authority. FORM GST APL-01: The form prescribed for filing an appeal to the Appellate Authority under the DGST Act. Chapter XIII of the Delhi Goods and Service Tax Rules, 2017: Contains the rules and procedures related to appeals and revisions under the DGST Act. Electronic Cash Ledger: An electronic ledger maintained on the GST portal where taxpayers deposit funds for payment of tax, interest, penalty, etc.
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 एएसस..जजीी..--डडीी..एएxललxx..G--अअID..H--22x11x00x 2222002244--225522226655 SSGG--DDLLxx--EExG--22ID11E00x22x22x00 2244--225522226655 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 66] दिल्ली, मगं लवार, फरवरी 20, 2024/फाल्ग नु 1, 1945 [रा.रा.रा.क्षे.दि. स.ं 437 No. 66] DELHI, TUESDAY, FEBRUARY 20, 2024/PHALGUNA 1, 1945 [N. C. T. D. No.437 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 20 Qjojh] 2024 I I —jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017¼2017 dk 03½ ¼ftls bles a blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kks a ij] ,sl s dj ;ksX; O;fä tks mä vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼4½ ds lkFk ifBr /kkjk 107 dh /kkjk ¼1½ es a fufnZ"V le; vof/k ds Hkhrj] mä vf/kfu;e dh /kkjk 73 ;k 74 ds rgr mfpr vf/kdkjh }kjk 31 ekpZ] 2023 dks ;k mlls igys ikfjr vkns'k ¼ftls bles a blds i'pkr~ mä vkns'k dgk x;k gS½ ds f[kykQ] vihy nk;j ugh a dj ik,] vkSj ,sl s dj ;ksX; O;fä ftudh mä vkn's k ds f[kykQ vihy dsoy bl vk/kkj ij [kkfjt dj nh xbZ Fkh fd mä vihy /kkjk 107 eas fufnZ"V le; vof/k ds Hkhrj nk;j ugh a dh xbZ Fkh] dks ,sl s O;fä;ks a ds oxZ ds :i eas ¼ftls bles a blds i'pkr~ mä O;fä dgk x;k gS½ lwfpr djrh gS tks ,sl s ekeyks a eas vihy nk;j dju s ds fy, fuEufyf[kr fo'ks"k çfØ;k dk ikyu djasxs 2- mä O;fä mä vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼1½ ds rgr 31 tuojh 2024 dks ;k mlls igy s eas mä vkn's k ds f[kykQ vihy nk;j djxs k 1168 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] fd mä vkn's k ds f[kykQ vihy mä vf/kfu;e dh /kkjk 107 ds çko/kkuksa ds rgr nk;j gks] vkSj bl vf/klwpuk ds tkjh gksus ls igy s vihyh; çkf/kdkjh ds le{k yfacr gks] bl vf/klwpuk ds rgr nk;j dh xbZ ekuh tk,xh] tks uhp s iSjk es a fufnZ"V 'krksZa dh iwfrZ ds v/khu gksxhA 3- bl vf/klwpuk ds rgr dksbZ vihy nk;j ugha dh tk,xh] tc rd fd vihydrkZ us Hkqxrku ugha fd;k gks& ¼d½ vk{ksfir vkn's k ls mRiUu dj] C;kt] tqekZuk] 'kqYd vkSj nMa dh jkf'k dk iwjk fgLlk] tSlk fd mlds }kjk Lohdkj fd;k x;k gS; vkSj ¼[k½ mä vkn's k ls mRiUu fookn eas dj dh 'ks"k jkf'k dk lk<+ s ckjg çfr'kr ds cjkcj jkf'k] vf/kdre iPphl djksM+ #i;s ds v/khu] ftlds laca/k eas vihy nk;j dh xbZ gS] ftles a ls de ls de chl çfr'kr byDs Vª‚fud dS'k yts j ls MsfcV djds Hkqxrku fd;k tkuk pkfg, FkkA 4- vihydrkZ dks mä vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼1½ ds rgr vihy nk;j djus ds fy,] fdlh Hkh jkf'k tks dh bl vf/klwpuk ds iSjk 3 es a fufnZ"V jkf'k ls vf/kd gks vkSj tks] vihydrkZ }kjk Lo;a ;k fdlh çkf/kdj.k ¼;k½ vnkyr ds funsZ'k ij] bl vf/klwpuk ds tkjh gksus ls igy s Hkqxrku dh xbZ gks] dk bl vf/klwpuk ds vk/kkj ij vihy ds fuiVkj s rd dksbZ fjQaM ugha fn;k tk,xk A 5- bl vf/klwpuk ds rgr dksbZ Hkh vihy ,slh ekax ftles a dj 'kkfey ugha gks ds laca/k eas Lohdk;Z ugha gksxhA 6- bl vf/klwpuk ds rgr nk;j vihy ij fnYyh eky vkSj lsok dj vf/kfu;e] 2017¼2017 dk 03½ ds v/;k; XIII ds çko/kku] ;Fkksfpr ifjorZuks a ds lkFk] ykxw gksxa sA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 20th February, 2024 No. 53/2023-State Tax No. F. 3 (26 )/Fin.(Exp-I)/2023-24/DS-I/161.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub- section (1) of Section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and[PART IV DELHI GAZETTE : EXTRAORDINARY 3 (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under sub- section (1) of Section 107 of the said Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Delhi Goods and Service Tax Rules, 2017 (03 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) 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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