Home› India› Government of The National Capital Territory of Delhi› State Tax Rate...
Date: 2022-06-09 Category: Extra Ordinary State: Union Government Country: India

State Tax Rate

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

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Okay, I'm ready to analyze the provided policy text and generate the report. **Report: Analysis of Delhi Goods and Services Tax Tenth Amendment Rules, 2021** **1. Executive Summary:** This report analyzes the Delhi Goods and Services Tax (DGST) Tenth Amendment Rules, 2021, based on the official notification provided. This amendment modifies the existing Delhi Goods and Services Tax Rules, 2017. Key changes include revisions to input tax credit availment, annual return filing deadlines for FY 2020-2021, procedures for handling detained or seized goods, disposal of proceeds from the sale of such goods, and modifications to the provisional attachment of property. The amendments aim to refine the GST processes, address practical challenges, and ensure efficient tax administration. **2. Introduction:** This report provides an overview and analysis of the Delhi Goods and Services Tax Tenth Amendment Rules, 2021 (hereafter referred to as "the Amendment"). The analysis is based solely on the text of the official notification issued by the Government of the National Capital Territory of Delhi, focusing on the changes introduced and their potential impact. **3. Policy Overview:** * The Amendment modifies the Delhi Goods and Services Tax Rules, 2017. * **Core Objective(s) (Inferred):** To streamline GST processes, clarify existing rules, and enhance tax compliance and revenue recovery mechanisms. The amendment also appear designed to provide some time relief related to FY 2020-2021. **4. Background and Rationale:** The amendment likely arises from practical experience in implementing the DGST Rules, 2017, feedback from stakeholders, and the need to address specific issues that have emerged. For instance, the amendment regarding detention and seizure of goods suggests a need to refine the procedures for dealing with non-compliance in goods transit. The changes also suggest the government is seeking to improve tax recovery rates. Furthermore, the delays related to FY 2020-2021 returns suggest the need for an extension of time related to specific self-certified filings. **5. Key Provisions / Changes:** The amendment introduces several key changes to the DGST Rules, 2017: * **Rule 36 (Input Tax Credit):** Sub-rule 4 is substituted. A registered person cannot avail input tax credit for invoices or debit notes unless the supplier has furnished the details in FORM GSTR-1 or using the invoice furnishing facility, and the details have been communicated to the registered person in FORM GSTR-2B. **Effect:** This change reinforces the need for suppliers to accurately and promptly report outward supplies for recipients to claim input tax credit. * **Rule 80 (Annual Return):** * Sub-rule 1A is inserted: Provides that for FY 2020-2021, the annual return shall be furnished on or before February 28, 2022. **Effect:** Extends the deadline for filing annual returns for the specified financial year. * Sub-rule 3A is inserted: Provides that for FY 2020-2021, the self-certified reconciliation statement shall be furnished along with the annual return on or before February 28, 2022. **Effect:** Extends the deadline for filing self-certified reconciliation statement for the specified financial year. * **Rule 95 (Refund for UN Bodies, etc.):** Provided that where the Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD10. **Effect:** This provides conditions for refund of tax where UIN of applicant is not mentioned in tax invoice * **Rule 142 (Recovery by Sale):** * Sub-rule 3 is amended: The time for action after detention or seizure of goods and conveyance changes from "fourteen days" to "seven days of the notice issued under subsection 3 of Section 129 but before the issuance of order under the said subsection 3". **Effect:** Accelerates the timeline for action following the issuance of a notice for detention or seizure. * Sub-rule 5 is amended: Changes the wording from "tax, interest, and penalty payable by the person chargeable with tax" to "tax, interest and penalty, as the case may be, payable by the person concerned". **Effect:** Clarifies the liability for tax, interest, and penalty is borne by the concerned person, not merely the person chargeable with the tax. * **Rule 144A (Recovery of penalty by sale):** A new rule 144A is inserted. It relates to the recovery of penalty by sale of goods or conveyance detained or seized in transit. **Effect:** Establishes a procedure for selling goods or conveyances when the penalty is not paid within a specified timeframe. Introduces FORM GST DRC-10, GST DRC-11 and GST DRC-12 * **Rule 154 (Disposal of proceeds of sale):** The entire rule is substituted with a new rule outlining the order of appropriation of proceeds from the sale of goods or conveyance. **Effect:** Specifies how the proceeds from the sale of goods will be distributed, covering administrative costs, penalties, and other dues. * **Rule 159 (Provisional Attachment of Property):** Sub-rule 2 and 3 are amended. Changes the wording and introduces FORM GST DRC22 and GST DRC22A. **Effect:** Refines the process and introduces new forms for attaching property provisionally. * **FORM GST DRC10, GST DRC11, GST DRC12, GST DRC22, GST DRC22A and APL01:** These forms are updated/substituted as per the amendments. **6. Target Audience and Stakeholders:** * Registered persons under DGST Act * Suppliers * Taxpayers liable to pay penalty under Section 129 * Persons transporting goods * Owners of goods * Proper officers under DGST Act * Bidders participating in auctions of seized goods * Appellants filing appeals under Section 107 * Banks/Financial institutions holding accounts of defaulters * GST Practitioners **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The "proper officer" is the primary authority responsible for implementing several provisions, including the sale of detained goods and issuing notices. The Finance Department of the Delhi Government is also involved in issuing notifications. * **Timelines/Procedures:** The amendment specifies timelines for payment of penalties (15 days, potentially reduced for perishable goods) and auction processes (not earlier than 15 days from notice). Procedures are outlined for the appropriation of sale proceeds and the handling of objections to provisional attachments. **8. Expected Outcomes / Impact of Changes:** * **Increased Compliance:** Tighter rules regarding input tax credit (Rule 36) should encourage accurate and timely filing of outward supply details by suppliers. * **Efficient Revenue Recovery:** Streamlined procedures for handling detained or seized goods (Rule 144A, 154) are expected to accelerate the recovery of penalties and taxes. * **Clarity and Fairness:** Amendments to rules related to provisional attachment (Rule 159) may ensure greater fairness and transparency. **9. Conclusion:** The Delhi Goods and Services Tax Tenth Amendment Rules, 2021, introduces significant changes to the existing DGST framework. These changes focus on refining processes, clarifying responsibilities, and improving tax administration. While the full impact of these amendments will only be evident with time, they indicate a proactive approach to addressing challenges and enhancing the overall effectiveness of the GST system in Delhi.

Key Entities Referenced

Delhi: Place. Location where the gazette was published. (National Capital Territory of Delhi) Delhi Goods and Services Tax Act, 2017: Law. The act being amended. Council: Organisation. Refers to the GST Council whose recommendations are mentioned. Delhi Goods and Services Tax Rules, 2017: Policy Document. The rules being amended. Delhi Goods and Services Tax Tenth Amendment Rules, 2021: Policy Document. Short title of the amendment rules. FORM GSTR1: Form. A form related to outward supplies. FORM GSTR 2B: Form. A form related to registered person. FORM GST RFD10: Form. A refund application form. Section 129: Law. Section of an act related to penalty. FORM GST DRC10: Form. A notice related to auction. FORM GST DRC11: Form. A notice to successful bidder. FORM GST DRC12: Form. A certificate issued to successful bidder. Integrated Goods and Services Tax Act, 2017: Law. A related act. Union Territory Goods and Services Tax Act, 2017: Law. A related act. State Goods and Services Tax Act, 2017: Law. A related act. FORM GST DRC22: Form. Form related to provisional attachment of property. FORM GST DRC22A: Form. Form to file objection against attachment of property. FORM APL01: Form. Form for filing appeal. Section 83: Law. Section related to provisional attachment of property. Manoj Kumar: Person. Designation: Dy. Secy. I Finance
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत स रकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-10062022-236460 xxxGIDExxx SG-DL-E-10062022-236460 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 328] दिल्ली, बृहस्ट्पजतवार, िून 9, 2022/ज्य ष्े ठ 19, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 132 No. 328] DELHI, THURSDAY, JUNE 9, 2022/JYAISTHA 19, 1944 [N. C. T. D. No.132 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 9 twu] 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 çnRr 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn~ dh flQkfj'k 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~ %& ¼1½ bu fu;eks a dk laf{kIr uke fnYyh eky vkSj lsok dj ¼nloka la'kks/ku½] fu;e] 2021 gS A ¼2½ bu fu;eksa es a vU;Fkk micaf/kr ds flok;] ;s rkjh[k 29 fnlEcj] 2021 ls ykxw gksxa s s A ¼i½ fu;e 36 esa mifu;e ¼4½ ds LFkku ij fuEufyf[kr mifu;e 1 tuojh] 2022 ls j[ks tk,axsA 3897 DG/2022 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þ¼4½ dksbZ Hkh iath—r O;fä ,sl s bUo‚bl ;k MsfoV uksV~l ftldk C;kSjk /kkjk 37 dh mi/kkjk ¼1½ ds vrxa Zr fn;k tkuk t:jh gks] ls lacaf/kr buiqV VSDl ØsfMV rc rd ugha çkIr dj ldrk gS tc rd fd& ¼d½ ,sl s bUo‚blsl ;k MsfoV uksV~l dk C;kSjk vkiwfrZdrkZ ds }kjk ç:i th,lVhvkj&1 eas cká vkiwfrZ ls lacaf/kr fooj.k es a u n s fn;k x;k gks ;k ,sl s chtd lqfo/kk nsu dk ç;ksx u fd;k x;k gks( vkSj ¼[k½ ,sl s bUo‚blsl ;k MsfoV uksV~l dk C;kSjk fu;e 60 ds mifu;e ¼7½ ds varxZr ç:i th,lVhvkj&2[k eas mä iath—r O;fä dks u çsf"kr dj fn;k x;k gksAß( ¼ii½ fu;e 80 esa] & ¼d½ mifu;e 1 ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd, tk,axs] vFkkZr ~ %& Þ¼1d½ mifu;e ¼1½ eas varfoZ"V fdlh ckr ds gksrs gq, Hkh] foŸkh; o"kZ 2020&2021 ds LFkku ij mä okf"kZd fooj.kh 28 Qjojh] 2022 ij ;k iwoZ çLrqr dh tk,xh Aß( ¼[k½ mifu;e ¼3½ ds i'pkr~] fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ¼3d½ mifu;e ¼3½ eas varfoZ"V fdlh ckr ds gksrs gq, Hkh] foŸkh; o"kZ 2020&2021 ds LFkku ij mä Lo&çekf.kr lek/kku fooj.k 28 Qjojh] 2022 ij ;k iwoZ mä okf"kZd fooj.kh ds lkFk çLrqr fd;k tk,xkß( ¼iii½ fu;e 95 ds mifu;e ¼3½ eas [kaM ¼x½ ds i'pkr~ fuEufyf[kr ijUrqd 1 vçSy] 2021 ls var%LFkkfir gqvk le>k tk,xk] vFkkZr~ %& ÞijUrq tgka vkosnd dh fof'k"V igpku la[;k dj chtd eas mYfyf[kr ugh a gS ,sl s chtd ij vkosnd }kjk lank; dj dk çfrnk; dsoy rHkh gksxk ;fn chtd dh çfr vkosnd ds çkf/k—r çfrfuf/k }kjk lE;d~ :i ls vuqçekf.kr dh xbZ gS vkSj ç:i th,lVhvkj,QMh&10 eas çfrnk; vkosnu ds lkFk nkf[ky dh xbZ gS Aß( ¼iv½ 1 tuojh] 2022 ls fu;e 142 eas]& ¼d½ mifu;e ¼3½ eas Þeky vkSj çog.k dks fu:) djus ;k tCr dju s ds 14 fnuksaß 'kCnks a vkSj v{kjks a ds LFkku ij Þ/kkjk 129 dh mi/kkjk ¼3½ ds v/khu tkjh fd, x, uksfVl ds 7 fnuks a ds Hkhrj ysfdu mä mi/kkjk ¼3½ ds v/khu vkns'k ds tkjh dju s ls igysß 'kCnks]a dks"Bdks a vkSj vadks a dks j[kk tk,xk ( ¼[k½ mifu;e ¼5½ eas] Þdj ls çHkk;Z O;fä }kjk lans; dj] C;kt vkSj lans; 'kkfLrß 'kCnks a ds LFkku ij Þlacaf/kr O;fä }kjk lan;s dj] C;kt vkSj lans; 'kkfLr] tSlh Hkh fLFkfr gks]ß 'kCnks a dks j[kk tk,xk ( ¼v½ fu;e 144 ds i'pkr~] fuEufyf[kr fu;e] 1 tuojh] 2022 ls var%LFkkfir fd;k tk,xk] vFkkZr~ %&& ¼1½ tgka fdlh eky dk ifjogu dju s okyk O;fä ;k ,sl s eky dk Lokeh] mä /kkjk 129 dh mi/kkjk ¼3½ ikfjr vkns'k dh çfr dh çkfIr dh rkjh[k ls iUæg fnu ds Hkhrj] /kkjk 129 dh mi/kkjk ¼1½ ds v/khu 'kkfLr dh jde dk lank; dju s eas vlQy jgrk gS] ogka leqfpr vf/kdkjh] ,sl s eky ;k çog.k ds cktkj ewY; dh lwph rS;kj djds vkSj mldk çkdYyu djds bl çdkj çfr/kkfjr ;k vfHkx`ghr fd, x, eky ;k çog.k ds foØ; ;k fuiVku ds fy, vxzlj gksxk % ijra q tgka çfr/kkfjr ;k vfHkx`ghr eky ç—fr eas uk'koku ;k ifjladVe; gS ;k le; ds chrus ds lkFk&lkFk mlds eYw ; eas vo{k;.k gksus dh laHkkouk gS] rks ogka iUæg fnu dh mä vof/k dks leqfpr vf/kdkjh }kjk de fd;k tk ldsxk A ¼2½ mä eky ;k çog.k dk foØ;] uhykeh ds ek/;e ls] ftlds varxZr bZ&uhykeh Hkh gS] fd;k tk,xk] ftlds fy, foØ; fd, tkus oky s eky ;k çog.k vkSj foØ; ds ç;kstu dk s Li"Vr% minf'kZr djr s gq, ç:i th,lVh Mhvkjlh&10 es a uksfVl tkjh fd;k tk,xk % ijra q tgka mä eky dk ifjogu dju s okyk O;fä ;k ,sl s eky dk Lokeh] mi/kkjk ¼1½ eas of.kZr le;kof/k ds i'pkr~] fdarq bl mifu;e ds v/khu uksfVl tkjh fd, tku s ls igys] /kkjk 129 dh mi/kkjk ¼1½ ds v/khu 'kkfLr dh[PART IV DELHI GAZETTE : EXTRAORDINARY 3 jde dk] ftleas ,sl s eky ;k çog.k dh lqjf{kr vfHkj{kk vkSj çca/ku ij mixr dkbs Z O;; Hkh gS] lank; djrk gS] ogka leqfpr vf/kdkjh] ,sl s eky ;k çog.k dh uhykeh çfØ;k dk s jí djxs k vkSj ,sl s eky ;k çog.k dks fueqZä djsxk A ¼3½ cksyh çLrqr fd, tku s dk vafre fnu ;k uhykeh dh rkjh[k] mifu;e ¼2½ es a fufnZ"V lwpuk tkjh fd, tku s dh rkjh[k ls iUæg fnu ls igy s dk ugha gksxk % ijra q tgka çfr/kkfjr ;k vfHkx`ghr eky ç—fr eas uk'koku ;k ifjladVe; gS ;k le; ds chrus ds lkFk&lkFk mlds eYw ; eas vo{k;.k gksus dh laHkkouk gS] rks ogka iUæg fnu dh mä vof/k dks leqfpr vf/kdkjh }kjk de fd;k tk ldsxk A ¼4½ leqfpr vf/kdkjh] uhykeh eas Hkkx yus s ds fy, cksyh yxku s okyks a dks ik= cuku s gsrq ,sl s vf/kdkjh }kjk fofufnZ"V jhfr es a çLrqr fd, tku s okys iwoZ cksyh fu{ksi dh jde dk s fofufnZ"V dj ldsxk] tk]s ;FkkfLFkfr] vlQy cksyh yxku s okyksa dks okil dh tk ldsxh] ml n'kk eas leiâr dh tk ldsxh] tc lQy cksyh yxku s okyk iwjh jde dk lank; djus es a vlQy jgrk gS A ¼5½ leqfpr vf/kdkjh] lQy cksyh yxku s oky s dks] uhykeh dh rkjh[k ls iUæg fnu dh vof/k ds Hkhrj lank; dju s dh vis{kk djrs gq,] ç:i th,lVh Mhvkjlh&11 es a uksfVl tkjh djsxk % ijra q tgka çfr/kkfjr ;k vfHkx`ghr eky ç—fr eas uk'koku ;k ifjladVe; gS ;k le; ds chrus ds lkFk&lkFk mlds eYw ; eas vo{k;.k gksus dh laHkkouk gS] rks ogka iUæg fnu dh mä vof/k dks leqfpr vf/kdkjh }kjk de fd;k tk ldsxk A ¼6½ leqfpr vf/kdkjh] cksyh dh iw.kZ jde dk lank; fd, tku s ij] mä eky ;k çog.k dk LokfeRo vkSj dCtk lQy cksyh yxku s okys dks varfjr djxs k vkSj ç:i th,lVh Mhvkjlh&12 es a çek.ki= tkjh djsxk A ¼7½ leqfpr vf/kdkjh] ogka çfØ;kdk s jí djsxk vkSj iqu% uhykeh ds fy, vxzlj gksxk] tgka dkbs Z cksyh çkIr ugh a gksrh gS ;k i;kZIr lgHkkfxrk dh deh ds dkj.k ;k fuEu cksfy;ks a ds dkj.k uhykeh dks vçfrLi/kkZRed le>k tkrk gS A ¼8½ tgka fdlh O;fä }kjk /kkjk 107 dh mi/kkjk ¼6½ ds lkFk ifBr mi/kkjk ¼1½ ds mica/kks a ds v/khu vihy Qkby dh xbZ gS] ogka bl fu;e ds v/khu vfHkogu es a çfr/kkfjr ;k vfHkx`ghr eky ;k çog.k ds foØ; }kjk 'kkfLr dh olwyh ds fy, dk;Zokfg;ks a ij jksd yxkbZ xbZ le>h tk,xh % ijra q ;g mifu;e uk'koku ;k ifjladVe; ç—fr ds eky ds laca/k esa ykxw ugha gksxkAßA ¼vi½ fu;e 154 ds LFkku ij fuEufyf[kr fu;e 1 tuojh] 2022 ls j[ks tk,axs] vFkkZr~ %& ;frØeh ls 'kks/;ks a dh olwyh ds fy, ;k /kkjk 129 dh mi/kkjk ¼3½ ds v/khu lans; 'kkfLr dh olwyh ds fy, eky ;k çog.k py ;k vpy laifŸk ds foØ; ls bl çdkj olwy dh xbZ jde]& ¼d½ igy]s olwyh çfØ;k dh ç'kklfud ykxr ds çfr fofu;ksftr dh tk,xh ( ¼[k½ blds ckn ;FkkLfFkfr /kkjk 129 dh mi/kkjk ¼3½ ds v/khu olwy dh tkus okyh jde ;k mlds v/khu lans; 'kkfLr ds lank; ds çfr fofu;ksftr dh tk,xh ( ¼x½ blds ckn bl vf/kfu;e ;k ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ;k la?k jkT;{ks= eky vkSj lsok dj vf/kfu;e] 2017 ;k fdlh jkT; eky vkSj lsok dj vf/kfu;e] 2017 ds v/khu ;k r)hu cuk, x, fu;eksa ds v/khu O;fDrØeh ls 'kks/; fdlh jde ds çfr fofu;ksftr dh tk,xh( vkSj ¼?k½ vfr'ks"k] ;fn dkbs Z gks] ;FkkfLFkfr] eky ;k çog.k ds Lokeh ds byDs Vªkfud udn [kkrs eas tek fd;k tk,xk] ;fn O;fDr bl vf/kfu;e ds v/khu jftLVªh—r gS vkSj tgka mDr O;fDr dh bl vf/kfu;e ds v/khu jftLVªh—r fd;k tkuk visf{kr ugha gS ogka mDr jde lacaf/kr O;fDr ds cSad [kkrs es a tek dh tk,xh(4 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼2½ mi&fu;e ¼1½ ds [kaM ¼?k½ ds vuqlkj] tgka ,sl s eky ;k çog.k ds foØ; dh rkjh[k ls Ng ekl dh vof/k ;k ,slh vfrfjä vof/k ds Hkhrj tks leqfpr vf/kdkjh vuqKkr djs] lacaf/kr O;fä dks foØ; vkxeks dk vfr'ks"k dk lank; djuk laHko ugha gS ogka foØ; vkxeks a dk ,slk vfr'ks"k fuf/k eas tek fd;k tk,xk A ¼vii½ 1 tuojh] 2022 ls fu;e] 159 eas& ¼d½ mifu;e ¼2½ es]a& ¼v½ ÞdqdhZ ds vkn's k dh çfrß 'kCnks a ds i'pkr~] Þç:i th,lVhMhvkjlh&22 esaß 'kCn] v{kj vkSj vad var%LFkkfir fd, tk,axs( ¼vk½ Þtks dsoy vk;qäds bl fufeŸk fyf[kr vuqns'kks a ij gh gVk;k tk,xkAß 'kCnks a ds i'pkr~ ÞvkSj ,sls vkn's k dh ,d çfr ml O;fä dk s Hkh Hksth tk,xh ftldh laifŸk /kkjk 83 ds v/khu dqdZ dh xbZ gS Aß 'kCn vkSj vad var%LFkkfir fd, tk,axs ( ¼[k½ mifu;e ¼3½ es&a ¼v½ ÞvkSj ;fn djk/ks; O;fäß 'kCnks a ds LFkku ij ÞvkSj ;fn O;fä ftldh laifŸk dqdZ dh xbZ gSß 'kCn j[ks tk,axs ( ¼vk½ Þdjk/ks; O;fäß 'kCnks a ds LFkku ij Þ,sl s O;fäß 'kCn j[ks tk,axs( ¼x½ mifu;e ¼4½ es a nks LFkkuks a ij vku s okys Þdjk/ks; O;fäß 'kCnks a ds LFkkuks a ij Þ,sl s O;fäß 'kCn j[ks tk,axs ( ¼?k½ mifu;e ¼5½ eas ÞdqdhZ ds lkr fnolks a ds Hkhrj mifu;e ¼1½ ds v/khu bl çHkko dh ,d vkifŸk Qkby dj ldsxkß 'kCnks]a dks"Bdks a vkSj vadks a ds LFkku ij Þç:i th,lVhMhvkjlh&22d eas ,d vkifŸk Qkby dj ldsxkß 'kCn] v{kj vkSj vad j[ks tk,axs ( ¼viii½ Þç:i th,lVhMhvkjlh&10ß ds LFkku ij 1 tuojh] 2022 ls fuEufyf[kr ç:i j[ks tk,axs] vFkkZr~ %& [fu;e 144 ¼2½ vkSj 144d nsf[k,a] ekax vkn's k la- rkjh[k% vof/k % ejs s }kjk vkn's k-------#i, vkSj ml ij C;kt ij dh olwyh ds fy, rFkk /kkjk 79 ds mica/kks a ds vuqlkj olwyh çfØ;k ij mixr vuqKs; O;; ds fy, uhp s vuqlwph eas fofufnZ"V fd, x, dqdZ ;k djLFke eky ds foØ; ds fy, fd;k x;k gS A ;k /kkjk 129 ds v/khu çfr/kkfjr ;k vfHkxzghr eky ;k çog.k /kkjk 129 dh mi/kkjk ¼3½ ds v/khu lan;s ------#i, dh 'kkLfr dh olwyh rFkk ,sl s eky ;k çog.k dh lqjf{kr vfHkj{kk eas mixr O;; rFkk vU; ç'kklfud O;; ds fy, /kkjk 129 dh mi/kkjk ¼6½ ds mica/kks a ds vuqlkj foØ; ;k fuiVku ds fy, nk;h gS A foØ; lkoZtfud fuykeh }kjk gksxk vkSj eky rFkk@;k çog.k vuqlwph eas fofufnZ"V ykVks a eas foØ; ds fy, j[kk tk,xk A foØ; O;frØeh dk vf/kdkj gd vkSj fgr gksxk A vkSj mälaifŸk;ks a ls layXu nkf;Ro vkSj nkos] tgka rd mUgs a vfHkfuf'pr fd;k x;k gS oks laifŸk;ka gSa ftUgs a çR;sd ykV ds lkeus vuqlwph eas fofufnZ"V fd;k x;k gS A fuykeh rkjh[k--------- dks------------cts dh tk,xh A[PART IV DELHI GAZETTE : EXTRAORDINARY 5 çR;sd y‚V dk eqY;] foØ; ds le; ;k mfpr vf/kdkjh@fofufnZ"V vf/kdkjh d s funs'kkuqlkj lanŸk fd;k tk,xk vkSj Hkqxrku ds O;frØe ea s eky vkSj@;k çog.k] fuykeh vkSj iqu% fofØr ds fy, iqu% j[kk tk,xk A Øe la[;k eky ;k çog.k dk fooj.k ifjek.k 1 2 3 LFkku% gLrk{kj rkjh[k% uke% inuke%ß ( ¼ix½ 1 tuojh] 2022 ls ç:i th,lVh Mhvkjlh&11 es&a ¼d½ Þfu;e 144 ¼5½ vkSj 147 ¼12½ nfs[k,aß 'kCnks]a vadks]a v{kjks a vkSj dks"Bdks a ds LFkku ij Þfu;e 144 ¼5½] 144d vkSj 147 ¼12½ nsf[k,aß 'kCn] v{kj] vad vkSj dks"Bd j[ks tk,axs ( ¼[k½ Þekyß 'kCn ds LFkku ij Þeky vkSj çog.kß 'kCn j[ks tk,axs ( ¼x½ 1 tuojh] 2022 ls ç:i th,lVh Mhvkjlh&12 es&a ¼d½ Þfu;e 144 ¼5½ vkSj 147 ¼12½ nfs[k,aß 'kCnks]a vadks]a dks"Bdks a vkSj v{kjks a ds LFkku ij Þfu;e 144 ¼5½] 144d vkSj 147 ¼12½ nsf[k,aß 'kCn] v{kj] vad vkSj dks"Bd j[ks tk,axs ( ¼[k½ Þekyß 'kCnks a ds LFkku tgka dgh Hkh vkr s gSa Þeky ;kçog.kß 'kCn j[ks tk,axs ( ¼x½ Þ/kkjk 79 ¼1½ ¼[k½@¼?k½ ds mica/kksßa 'kCnks]a vadks]a dks"Bdksa vkSj v{kjks a ds i'pkr~ Þ;k /kkjk 129 ¼6½ß 'kCn] vad vkSj dks"Bd var%LFkkfir fd, tk,axs( ¼xi½ Þç:i th,lVhMhvkjlh&22ß ds LFkku ij 1 tuojh] 2022 ls fuEufyf[kr ç:i j[ks tk,axs] vFkkZr~ %& ç:i th,lVh Mhvkjlh&22 [fu;e 159 ¼1½ nfs[k,] lanHkZ la[;k-% rkjh[k% lsok eas uke----------------- irk-------------------- ¼cSad@Mkd ?kj@foÙkh; laLFkk@LFkkoj laifÙk jftLVªh—r djus okyk çkf/kdkjh@{ks=h; ifjogu çkf/kdj.k@vU; lwlaxr çkf/kdkjh½6 DELHI GAZETTE : EXTRAORDINARY PART IV] ;g lwfpr fd;k tkrk gS fd Jh@lqJh-------------------------¼uke½ ftudk -------------------¼irk½ ij dkjckj dk eq[; LFkku gS ftldh jftLVªhdj.k la[;k-----------------¼th,lVhvkbZ,u@vkbZMh½] iSu jftLVªh—r djk/ks; gS A ;k ;g lwfpr fd;k tkrk gS fd Jh---------------------------¼uke½ fuoklh----------------------------¼irk½ ftudh iSu la[;k--------------vkSj@;k vk/kkj la[;k-------------------------gS] /kkjk 122 dh mi&/kkjk ¼1d½ ds v/khu fofufnZ"V O;fä gSA mä vf/kfu;e dh /kkjk-------------------ds v/khu mä O;fä ij 'kks/; dj ;k fdlh vU; jde dk s vo/kkfjr dju s ds fy, iwoksZä O;fä ds fo:) dk;Zokfg;ka vkjHa k dh xbZ gSa A foHkkx ds ikl miyC/k lwpuk ds vuqlkj] ejs h tkudkjh eas ;g vk;k gS fd mä O;fä dk & <<cpr@pkyw@,QMh@vkjMh@fu{ksi [kkrk vkids cSad@Mkd ?kj@foÙkh; laLFkk eas gS ftldk <<[kkrk la[;k>>------------------ gS A ;k ------------------------ >>A ;k ;ku la[;k--------------- <<o.kZu>> ;k vU; ¼—i;k fofufnZ"V dj½s------------------------ << ¼o.kZu½ >> jktLo ds fgrks a dks lajf{kr djus ds fy, rFkk vf/kfu;e dh /kkjk 83 ds v/khu çnÙk 'kfä;ks a dk ç;ksx djrs gq,] eSa---------------- ------------¼uke½] -------------------------¼inuke½ iwoksZä [kkrk@laifÙk dks vufare :i ls dqdZ djrk gw a A bl foHkkx dh iwoZ vuqKk ds fcuk blh iSu la[;k ij iwoksZä O;fä }kjk çpkfyr mä [kkrs ;k fdlh vU; [kkrs ls dkbs Z Hkh fodyu vuqKkr ugha fd;k tk,xk A ;k Åij of.kZr laifÙk bl foHkkx dh iwoZ vuqKk ds fcuk fuiVku gsrq vuKq kr ugha dh tk,xh A gLrk{kj uke inuke çfr ¼O;fä dk uke½ß ( ¼xii½ ç:i th,lVh Mhvkjlh&23 es a 1 tuojh] 2022 ls] & ¼d½Þ@LFkkoj laifÙk jftLVªhdj.k çkf/kdkjhß] 'kCnks a ds i'pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ@{ks=h; ifjogu çkf/kdj.k@vU; lqlaxr çkf/kdkjhß ( ¼[k½ nksuks a LFkkuks a ij vku s okys] ÞO;frØeh O;fä ds fo:) yafcr dk;Zokfg;ka tksß 'kCnks a[PART IV DELHI GAZETTE : EXTRAORDINARY 7 ds LFkku ij] Þvisf{krß] 'kCn j[kk tk,xk ( ¼xiii½ ç:i ,ih,y&01 es]a çfof"V la[;k 15 es]a [kaM ¼d½ ds v/khu lkj.kh ds LFkku ij] 1 tuojh] 2022 ls] fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr~ %& Þfof'kf"V;ka dsUæh; jkT;@la?k ,dh—r midj dqy jde dj jkT;{ks= dj dj ¼d½vuqKkr jde dj@midj <;ksx> <;ksx > C;kt <;ksx> <;ksx> 'kkfLr <;ksx> Qhl <;ksx> vU; çHkkj <;ksx> ¼[k½iwoZ tek dj@midj ¼lhth,lVh] ,lth,lVh ;k midj ds laca/k es a fookfnr dj@midj dk 10 % fdUrq 25 djksM+ #i, çR;sd ls vf/kd ugha] ;k vkbZth,lVh ds laca/k eas 50 djksM+ #i, ls vf/kd ugh a vkSj midj ds laca/k eas 25 djksM+ #i, <;ksx> ¼x½/kkjk 129 dh dj@midj mi/kkjk ¼3½ ds ekey s eas iwoZ tek 'kkfLr ¼xiv½ ç:i th,lVh Mhvkjlh&22 ds i'pkr~] fuEufyf[kr ç:i 1 tuojh] 2022 ls var%LFkkfir fd;k tk,xk] vFkkZr ~ %& [fu;e 159 ¼5½ n[s ks] rkjh[k % lanHkZ la[;k ç:i th,lVh Mhvkjlh&22 es a vkn's k dh ,vkj,u la[;k lsok eas] ç/kku vk;qä@vk;qä --------------------------¼vf/kdkfjrk½ ,vkj,u la[;k-----------------------}kjk vf/kfu;e dh /kkjk 83 ds mica/kks a ds v/khu fuEufyf[kr laifÙk dh vufare dqdhZ ds fy, ç:i th,lVh Mhvkjlh&22 es a vkn's k tkjh fd;k x;k gS A8 DELHI GAZETTE : EXTRAORDINARY PART IV] lanHkZ igpku la[;k vufare :i ls dqdZ dh xbZ laifÙk laifÙk igpku la[;k vkSj vofLFkfr vufare :i ls dqdZ [kkrk Cpr@pkyw@,QMh@vkjMh@fu{ksi[kkrk la[;k vufare :i ls dqdZ ;ku ;ku ds C;kSjs dksbZ vU; laifÙk C;kSjs 2- lhth,lVh fu;e] 2017 ds fu;e 159 ¼5½ ds mica/kks a ds vuqlkj] eSa fuEufyf[kr rF;ks a vkSj ifjfLFkfr;ks a ds vk/kkj ij ejs k vk{ksi çLrqr djrk gw a A <<------------------------------ >> <<--viyksM fd, tkus oky s nLrkost-->> eSa lR;fu"Bk ls çfrKku djrk gw a rFkk ;g ?kks"k.kk djrk gw a fd Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds vuqlkj lR; vkSj lgh gS rFkk mleas ls dqN Hkh fNik;k ugha x;k gS A uke& th,lVhvkbZ,u ¼jftLVªh—r O;fä ds ekeys es½a & iSu vkSj @ ;k vk/kkj la[;k ¼vU; ds ekeys a eas½ & LFkku & rkjh[k & çkf/k—r gLrk{kjh ds gLrk{kjß A ewy fu;e] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas vf/klwpuk la[;k 3@2017&jkT; dj] rkjh[k 22 twu] 2017 es a la[;k Qk0 03¼10½@foÙk ¼jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj mudk vafre la'kks/ku vf/klwpuk la[;k 37@2021&jkT; dj] rkjh[k 16 ekpZ] 2022 }kjk la[;k Qk0 03¼161½@foÙk ¼O;;&I½@2021&22@Mh,l&I@172] rkjh[k16 ekpZ] 2022 }kjk fd;k x;k A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] eukst dqekj] mi lfpo &I ¼foÙk½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 9th June, 2022 No. 40/2021-State Tax No. F. 3(5)/Fin.(Exp-I)/2022-23/DS-I/488.—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 (Tenth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from 29th December, 2021.[PART IV DELHI GAZETTE : EXTRAORDINARY 9 2. In the Delhi Goods and Services Tax Rules, 2017, — (i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect from the 1st day of January, 2022, namely: - ―(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR- 2B under sub-rule (7) of rule 60.‖; (ii) in rule 80,– (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- ―(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.‖; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- ―(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.‖; (iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2021, namely:- ―Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.‖; (iv) in rule 142, with effect from the 1st day of January, 2022,– (a) in sub-rule (3), for the words and letters, ―fourteen days of detention or seizure of the goods and conveyance‖, the words, brackets and figures, ―seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said sub-section (3)‖ shall be substituted; (b) in sub-rule (5), for the words, ―tax, interest and penalty payable by the person chargeable with tax‖, the words, ―tax, interest and penalty, as the case may be, payable by the person concerned‖ shall be substituted; (v) after rule 144, the following rule shall be inserted with effect from the 1st day of January, 2022, namely:- ―Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub- section (1) of section 129 within fifteen days from the date of receipt of the copy of the order passed under sub-section (3) of the said section 129, the proper officer shall proceed for sale or disposal of the goods or conveyance so detained or seized by preparing an inventory and estimating the market value of such goods or conveyance: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (2) The said goods or conveyance shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods or conveyance to be sold and the purpose of sale: Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.10 DELHI GAZETTE : EXTRAORDINARY PART IV] (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (6) On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance to the successful bidder and issue a certificate in FORM GST DRC-12. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. (8) Where an appeal has been filed by the person under the provisions of sub-section (1) read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed: Provided that this sub-rule shall not be applicable in respect of goods of perishable or hazardous nature. ‖; (vi) for rule 154, the following rule shall be substituted with effect from the 1st day of January, 2022, namely:– ―Disposal of proceeds of sale of goods or conveyance and movable or immovable property.– 154. (1) The amounts so realised from the sale of goods or conveyance, imovable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under sub-section (3) of section 129, as the case may be; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned; (2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund; (vii) in rule 159, with effect from the 1st day of January, 2022,– (a) in sub-rule (2)- (A) after the words ―copy of the order of attachment‖, the words, letters and figures ―in FORM GST DRC-22‖ shall be inserted; (B) after the words ―Commissioner to that effect.‖, the words and figures, ―and a copy of such order shall also be sent to the person whose property is being attached under section 83‖ shall be inserted; (b) in sub-rule (3)- (A) for the words ―and if the taxable person‖, the word ―and if the person, whose property has been attached,‖ shall be substituted; (B) for the words ―by the taxable person‖, the words, ―by such person‖ shall be substituted; (c) in sub-rule (4), for the words ―the taxable person‖ occurring at both the places, the words ―such person‖ shall be substituted; (d) in sub-rule (5), for the words brackets and figure ―, within seven days of the attachment under sub- rule (1), file an objection‖, the words, letters and figures ―file an objection in FORM GST DRC-22A‖ shall be substituted;[PART IV DELHI GAZETTE : EXTRAORDINARY 11 (viii) for ―FORM GST DRC-10‖, the following form shall be substituted, with effect from the 1st day of January, 2022, namely:– ―FORM GST DRC – 10 [See rule 144(2)&144A] Notice for Auction under section 79 (1) (b) or section 129(6) of the Act Demand order no.: Date: Period: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. Or Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs…… payable under sub- section (3) of section 129 and the expenses incurred in safe custody and handling of such goods or conveyance and other administrative expenses The sale will be by public auction and the goods and/or conveyance shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ……. at…. AM/PM. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods and/or conveyance shall be again put up for auction and resold. Schedule Serial No. Description of goods or conveyance Quantity 1 2 3 Place: Signature Date: Name Designation: ‖ (ix) in FORM GST DRC-11, with effect from the 1st day of January, 2022, - (a) for the words, figures, letter and brackets ―See rule 144(5) & 147(12)‖, the words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be substituted; (b) for the word ―goods‖, the words ―goods or conveyance‖ shall be substituted; (x) in FORM GST DRC-12, with effect from the 1st day of January, 2022- (a) for the words, figures, brackets and letter ―See rule 144(5) & 147(12)‖, the words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be substituted; (b) for the word ―goods‖, wherever it occurs, the words ―goods or conveyance‖ shall be substituted; (c) after the words, figures, brackets and letters ―provisions of section 79(1)(b)/(d)‖, the words, figures and brackets ―or section 129(6)‖ shall be inserted; (xi) for FORM GST DRC-22, the following form shall be substituted, with effect from the 1st day of January, 2022, namely:-12 DELHI GAZETTE : EXTRAORDINARY PART IV] ―FORM GST DRC -22 [See rule 159(1)] Reference No.: Date: To Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------------- (name) having principal place of business at -----------------------------(address) bearing registration number as -------------- (GSTIN/ID), PAN is a registered taxable person under the <<SGST/CGST>> Act. or It is to inform that Sh………………………….(name) resident of………………(address) bearing PAN …………….and/or Aadhaar No. …………….. is a person specified under sub-section (1A) of Section 122 . Proceedings have been launched against the aforesaid person under section << --------------- --------------------------------------------------------- >> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - <<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. << A/c no. >>; or property located at << property ID & location>>. or Vehicle No. ……………… <<description>> or Others (please specify) ……………… <<description>> In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I --------------------------- (name), ------------------------------ (designation), hereby provisionally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Signature Name Designation Copy to (person)‖ (xii) in FORM GST DRC-23, with effect from the 1st day of January, 2022,– (a) after ―/Immovable property registering authority‖, the following shall be inserted, namely:– ―/ Regional Transport Authority/Other Relevant Authority‖; (b) for the words ―proceedings pending against the defaulting person which warrants the‖, occurring at both the places, the words, ―requirement of‖ shall be substituted; (xiii) in FORM APL-01, in entry number 15, for the table under clause(a), the following table shall be substituted, with effect from the 1st day of January, 2022, namely:-[PART IV DELHI GAZETTE : EXTRAORDINARY 13 Particulars Central State/ UT tax Integrated Cess Total amount tax tax Tax/ Cess < total > Interest < total > (a) Admitted amount Penalty <total > Fees < total > Other charges < total > (b) Pre-deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in < total > respect of CGST, SGST or cess, or not Tax/ Cess < total > exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) (c) Pre-deposit in case < total of sub-section (3) of Penalty >‖; section 129 (xiv) after FORM GST DRC-22, the following form shall be inserted with effect from the 1st day of January, 2022, namely:- 6 ―FORM GST DRC – 22A [See rule 159(5)] Reference No.: Date: ARN No. of Order in FORM GST DRC-22: To The Pr. Commissioner/Commissioner ……………………(Jurisdiction) Application for filing objection against provisional attachment of property Whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the following property under the provisions of section 83 of the Act vide ARN No………………………… Ref ID Property provisionally attached << property id & location>> Account provisionally attached << saving/current/FD/RD/depository account no>> Vehicle provisionally attached <<Vehicle details>> Any other property <<details >> 2. In accordance with the provisions of Rule 159(5) of the CGST Rules , 2017, I hereby submit my objection on the basis of following facts and circumstances. <<……………………………….>>14 DELHI GAZETTE : EXTRAORDINARY PART IV] <<…Documents to be uploaded…>> Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Name- GSTIN (in case of registered person)- PAN and/or Aadhaar No. (in case of others)- Place – Date – Signature of Authorized Signatory‖. 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 number F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017, and were last amended vide notification No. 37/2021 - State Tax, dated the 16th March, 2022 vide number F.3(161)/Fin(Exp-I)/2021-22/DSI/72 dated the 16th March, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. I (Finance) 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.

Continue your research

Related Documents from Government of The National Capital Territory of Delhi