, "(,1 ' 10/11/17 , (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI—l10.002 No.F3(41)/Fin(Rev-I)/2017—18/DS-VI/ 75/0 Dated: 0% 2017 Notification N0. 45/2017-State Tax No.1F'”3(41)/’Fin(Re\.r-I)/2017-18/f — 1n exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tex (Ninth Amendment) Rules,
2017.
(2) They shall come into force with effect from 13th October, 2017.
2. 1n the Delhi Goods and Services Tax Rules, 2017, +-
(i) in ruie 3, for sub-fule (3A), the following sub—rule shall be substituted, namely:- “(3A)N0hvithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub~rule ( 1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he flies an intimation in FORM GST CMP-DZ, 0n the commbn portal either '0‘“) directly or through a Facilitation Centre notified by the Commissioner, on or before the . 31St day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in Maccordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days 3’“ t tti ' “(from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-l after the statement in FORM GST ITC—03 has been furnished”;
’ ‘i‘ (ii) after rule 46, the following rule shall be inserted, namely:- “46A. Invoice—cum-bill of supply.— Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as" well as exempted goods or services or both to an unregistered person, a single “invoice—cum-bil] of supply” may be issued for 2111 such suppiies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shail be substituted;
(b) after the words “by whatever name called”, the words “for the supply of services made during a month at the end ofthe month” shall be inserted;
(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:- “Provided that the registered person who opts to pay tax under section 10 witheffect from the first day of a month which is not the first month of a quarter shall furnishthe return in FORM GSTR—4 for that period of the quarter for which he has paid taxunder section 10 and shall furnish the returns as applicable to him for the period of thequarter prior to opting to pay tax under section 10.”; '
(v) in FORM GST CMP-OZ, for the words, figures and brackets “See rule 3(2)”, the words,figures, brackets and 1etter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR—l, for Table 6, the following shall be substituted, namely:- “6. Zero rated supplies and Deemed Exports ' GSTIN of Invoice details Shipping biII/ B111 of Integrated Tax Cessreelpient export No. Date Value No. Date Rate Taxable Amt.
value1 2 3 4 5 6 7 8 9 10
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports L ”
(vii) in FORM GSTR—lA, for Table 4, the following shall be substituted, namely:~ “4. Zero rated supplies made to SEZ and deemed exports GSTlN of recipient Invoice details Integrated Tax ' No. Date Value Rate Taxable value Tax amount'1 2 3 4 5 6 7 Cess
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
(viii) in FORM GSTR—4, after instruction no.9, the following shall be inserted, namely:— “10. For the tax periods July, 2017to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished”.
By order and in the name ofthe Lt. Governor ofthe National Capital Territory of Delhi, {AMM Dy. Secretary VI (Finance) Note :— The principal rules were published in Delhi Gazette, Extraordinary, Part—IV, dated 22’“1 June, 2017 vide Notification No.F.3(10)/Fin.(Rev.-I)/201 7-18/DS—V1/342 dated 22.06.2017 and last amended vide Notification No;36/2017-State Tax dated 09.11.2017.
No.F3(41)/Fin(Rev-I)/2017-18/DS—VI/ 72,920 Dated: 0M2017 Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government ofNCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette PaIt-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, Govemment of NCT of Delhi, Dethj Sachivalaya, LP Estate, New Delhi -
4. The Principal Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Del ' . he Commissioner, State Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The SecretaIy to Finance Minister, Govt. ofNCT ofDelhi, Delhi Sachivalaya, LP. Estate, New Delhi
7. The RA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Deihi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Government ofNCT ofDelhi, Delhi Sachivalaya, LP. Estate, New Delhi
10. Guard File.
11. Website (A. K. Singh) Dy. Secretary VI (Finance)