tal‘lt/r) (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHIFINANCE (REVENUE—DDEPARTMENT ' N0.F3(3 9)/Fin(Rev—1)/2017-18/DS-VI/ 7/0? Dated: a%/2017 _ Notification No.34/2017—State Tax N0.F3(39)/Fin(Rev-I)/2017-18/ — In exercise of the powers conferred by section 164 of theDelhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of theNational Capita1 Territory of Deihi, hereby makes the following rules further to amend theDelhi Goods and Services Tax Rules, 2017, namely:- ]. (1) Theserruies may be called the Delhi Goods and Services Tax (Seventh Amendment)Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force witheffect from 15th day of September, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, (hereinafter referred to ae-theprincipal rules), in ruie 3 — -
(1) after sub-rule (3), the following sub~ru1e Shall be inserted, namely:- “(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a personwho has been granted registration on a provisional basis under rule 24 or who hasapplied fer registration under sub-rule (1) of rule 8 may opt to pay tax undersection 10 with effect from the first day of October, 2017 by electronically filing -, ~> an intimation in FORM GST CMP-OZ, 0n the common portal either directly or8C (PH 7 through a Facilitation Centre notified by the Commissioner, before the said dateand shall furnish the statement in FORM GST ITC-03 in accordance with the [1 fl, date:
Qgfiifil provisions of sub - mle (4) of rule 44 within a period of ninety days from the said 191‘ 1 9N UV
Provided that the said persons shall not be altowed to furnish the declaration inFORM GST TRAN—l after the statement in FORM GST ITC-03 has beenfurnished”;
(ii) in sub—rule (5.), after the words, brackets and figure “or sub-ruie (3)”, the words,brackets, f1 gure and letter “or sub-rule BA)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- “120A. Every registered person who has submitted a declaration electronically inFORM GST TRAN~1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-leleetronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalfi”;
4. 1n the principal rules, in rule 127, after clause (iii), the following eiause shall be inserted, namely:-
5. In "(iv) to furnish a performance report to the Council by the tenth of the close of each quarter."; ' the principal rules, in rule 138, in subjrule (1), the following provisos shall be inserted, namely:-
6. In TRAN-l ”,- “Provided that where goods are sent by a principal located in one State to a job— worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation — For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the notification No.32/2017-State Tax dated
08.11.2017 issued by the Government of National Capital Territory of Delhi.”.
the principal rules, with effect from the 1Sl day of July, 2017, in “FORM GST
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) ' and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the Wdrd “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:- “Instructions:
1. Central Tax credit in terms of sub—section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading “inputs.”.
7. In the prineipal rules, with effect from the 151 day of July, 2017, in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted. _
8. In the principal rules, With effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-Ol”, after Note 4, the following Note shall be inserted, namely:— “5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import”.
By order and in the name ofthe Lt. Governor of the National Capital Territoxy of Delhi, (A. K. hingh) Dy. Secretary VI (Finance) Note :— The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22“d June, 2017 vide Notification N0.F.3(10)/Fin.(Rev.—I)12017—18/DS-VI/342 dated 22.06.2017 and last amended vide Notification No.27/2017—State Tax dated 20.10.2017.
No.F3(39)/Fin(Rev-1)/2017~18/DS—V1/ 7/40 Dated: cn.%/2017 Copy for'warded for information to:—
1. The Principai Secretary (GAD), Government of NCT of Delhi in duplicate with the request to pubhsh the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Saehivalaya, 1.? Estate, New Delhi
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Saehivalaya, LP. Estate, w Delhi . The Commissioner, State Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of De1hi, Delhi Saehivalaya, LP. Estate, New Delhi
7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assemb1y, Old Secretariat, Delhi.
8. The Add itiona! Secretary (Law), Government ofNCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Saehivalaya, I.P. Estate, New Delhi
10. Guard File.
1 1. Website.
(A. K. Singh) Dy. Secretary VI (Finance)