[I K} DE: 1' lJDlJLDHJLu Ll.‘ Inl\ . l V \11' I Ixu n:nuuxng ng'quA 4.3.. u;g---.-v...‘....- v.-_-..l M No.F3(78)/Fin(Rev-I)/2017-18/]3 S~VII 55' GOVERNMENT OF N.-\TIONAL CAPITAL TERRITORY OF DELHI FINANC 3 (REVENUE-I) DEPARTMENT DELHI SACHIVA".JAYA, LP. ESTATE: NEW DELHI-llfl 002 Dated} 4?,70f/1lf Notiti cation No.75f2017 —— State Tax No.F3(78)/Fin(Rev-I)/2017-] 8f - In exercise of the powers conferred by section 164 of the Deihi Goods and Services Ta : Act, 2017 (Delhi Act 03 of 2017), the Lt‘ Governor ofthe National Capital Territory of De hi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rtles, 2017, namely:-
1. (1) These rules may be called me Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specifie'l, they shall be deemed to have come into force from the 291" day of December, 2017‘
2.
(i)
(ii) In the Delhi Goods and Services Tax Rules, 2017, - in rule 17, after sub-ru'ie (1), the following sub-rule shall be inserted, namely:- “(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall bi- deemed to be granted under the Delhi Goods and Services Tax Act, 2017.”; ii] rule 19, after sub-tule (I ), the following sub~rule shall be inserted, namely:- “(IA) Notwithstanding anything contained in sub~ru1e (1), any particular of the application for registratim shall not stand amended with effect from a date earlier than the date of submisnon of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, Specify”;
(iii) with effect from 23rd October, 2017, in rule 89, for sub-ruie (4), the following shall be substituted, namely:~ “(4) In the case of zerorre'ed supply of goods or services or both without payment of tax under bond or letter 31’ undertaking in accordance with the provisions of sub» section (3) of section 16 uf the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund ofinput tax :redit shall be granted asper the following formula— Refund Amount “—“ (Turne Jer of zero—rated supply of goods + Turnover of zero-rated supply of Services) x Net ETC +Adjusted Total Turnover Where, - (A) "Refund amount" mea 13 the maximum refund that is admissible;
(13) "Net ITC" means inp1.-t tax credit availed 0n inpute and input services during the relevant period other that the input tax credit availed for which refund is claimed under sub—rules (4A) or (43) or both;
(v) with effect from 231rd October, 2017, in ruie 96 —
(a) in the heading, after the words “paid on goods”, the words “or services” shall be inserted;
(b) after sub-rule (8), the ft [lowing sub-rule shall be inserted, namely:- “(9) The persons claiming :ef‘und "of integrated tax paid on export ofgoods or services should not have received upplies on which the supplier has availed the benefit of notification No. F.3(42)/an(Rev—I)/20t7-18/DS-VI/746 (48/2017-State Tax) dated 23“1 November, 2017 of the Government of Nati‘ona] Capital Territory of Delhi or notification No. F-3(57)1Pm(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27"1 November, 2017 of the Govemment of National Capital Territory of Delhi 0r notification No. 41/2017 -Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG- H), the following form shall be substituted, namely:— “Form GST REG-IO [See ruEe 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part —A
(i) Legal name ofthe persm
(ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii) Name of the Authorised Signatory
(iv) Email Address of the Authorised Signatory
(v) Name of the representa :ive appointed in India, if any
(3) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(0) Mobile Number of 1he representative in India (+91) Note- Relevant information sa'zbmitied above is subject ['0 online verification, where practicable, before proceeding to‘fill up P("rt-B. Part -B Details of Authorised Signatory First Name Middle Name Last Name UUUIUJ ZIHUH I hereby solemnly qflirm 111ml declare that the information given. herein above is true and correct to the best ofmy kwwledge and beliefand nothing has been concealed therefrom. I .. . . . .heiehy declme 11m! 1 am authorised to sign on behaty ofthe Registrant. I would charge and collect tax liable flom the nonassesse online recipient located in taxable ten£1011} and deposit the same with Government offrzdia. Signature Place: Name ofAuthorised Signatory: Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be up; Jaded as evidence are as follows:- Proofof Place of Busine is ot‘representative in India, if any:
(a) For own premises — Any document in supp: rt of the ownership of the premises like Latest Property Tax Receipt 0r Municipal Khata copy 01' cepy of Eiectricity Bill}
(b) For Rented 01' Leased premises — A copy of the valid Rent /’ [ease Agreement with any document in suPpor’t 0f the ownership of the premises of the Lesser like Latest Property Tax Receipt or Municipal Khata copy 0: copy of Electricity Bill.
(0) For premises not covered in (a) and (b) above — A copy of the Censent t...ette1' with any document in support of the ownership of the premises of the Concenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be Uploaded. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Soeiety/LLP/FCNR/ etc. person who is holding power of attorney with authorisati 3n iette1 Scanned copy of Certifi ate of lncorpmation if the CompanyIS registered outside India or in India ‘ Scanned copy of License issued by origin country Scanned 00pr of Clearance certificate issued by Government of India Bank Account Related 1’ roof: Scanned copy of the fi-ts.‘ page ot‘Bank passbook 1’ one page of Bank Statement Opening page of the Batik Passbook held in the name of the Proprietor / Business Concern —— containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details Scanned copy of doeun ents legarding appointment as representative in India, if applicable Statement of inward supplies by persons having Unique Identification Number (UIN) Year fl Tax Pefiod l. UIN
2. Name of the person having UIN
3. Details ofinward supplies received (Amount in Rs. for all Tables) GSTIN InvoiceiDebit Rate Tax able Amount of tax Place of of Note/Credit venue Supply ' SUpplier Note details No DateValue Integrated Central State! CESS tax Tax UT Tax 1 2 3 4 ii 7 8 9 10 11
3A. Invoices received
3B. Debit/Credit Note received l l i —'l 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. Place Date Instructions:-
1. Terms Used:- a. GSTIN :- b. UIN :~ Signature Name ofAuthorised Signatory Designation lStatus Goods and Services Tax Identification Number Unique Identity Number
2. Refund applications has t») be filed in the same State in Which the Unique Identity Number has been allotted. uate: otgumut a U1 nuunmmeu Signatory: r Place: Name: Designation / Status é'xstructions
1. Application for refund .1hal‘l be filed on quarterly basis.
2. Table No. 6 will be aut 1-populated from details furnished in table 3 of GSTR—l 1.
3. There will be facility tc edit‘the refund amount as per eligibility.
4. Requisite certificate issued by MBA granting the facility of refund shail be produced before the pr< per officer for processing refund claim. ”;
(x) In FORM GST DRC-M, the Tahle at serial no. 5 shall be omitted. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (AMII) Dy. Secretary VI (Finance) Note :- The principal rules were pubrished in Delhi Gazette, Extraordinary, Part-IV, dated 22"“ June, 2017 vide Notification N0.F.Ft10)]Fin.(Rev.—I)l2017-18/DS-Vl/342 dated 22.05.2017 and last amended vide Notification N;a.70/2017-State Tax dated 17.01.2018. No.F3(7s)/Fiu(Rev-mzon—ls-IDs-VII .55 Dated: 3//o///ef Copy forwarded for information to:- l.
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9. The Principal Secretaiy (GAD). Government of NCT of Delhi in duplicate with the request to publish the notification in Delh' Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary to the l-Ion‘ble Lieutenant Governor, Delhi The Principal Secretary to the Hen’ble Chief Minister. Government of' NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi The Commissioner, State Tax, Jyapar Bhawan. l.P. Estate, New Delhi. The Secretary to Finance Minister. Govt. of NCT of Delhi. Delhi Sachivalaya, LP. Estate, New Delhi The PA. to the Leader ofOppc sition, 29. Delhi Legislative Asesinbly. Old Secretariat, Delhi. The Additional Secretary (Lam 3. Government 01" NCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi. Delhi Sachivalaya, LP. Estate, New Deihi -
10. Website
11. Guard File. W (A. K. Singh) Dy. Secretary VI (Finance)