) a, es
4.236 JALTT/ Mac? ee C-lowsavel(GST BAl Io |gor0 (FO BE PUBLISHED IN PART {V OF THE DELI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-f) DEPARTMENT DELHI SACHIVALAYA, LP ESTATE, NEW DELHI-110002 Noud?3(27 WPia(Rev-/2020.20DS-1V / 4? 7 Dated; 29/74/70 Notification No 16/2020- State Tax - No, F.3 Q7y Fin (Rew PV2020-21/0S- IVs « In exersise of the powers conferred by seotion 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2617), the Lt. Governor of the Nutional Capital Territary of Delhi, hereby makes the following rules farther to amend the Dai Copii nal Sereiers Tht Rules, 2017, namely-- 1, (1) Thege rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2920,
(2) Save as otherwise provided in these neles, they shall come into force with effect from the 23" day of March, 2021,
2. Inthe Delhi Goods and Services Tax Ruies, 2017 (hercinaltee referred to 2s the snid rules), in nite 8, after sub-cule (4), the following sub-nile shall be inserted, namely “(4A) The uppticant shall, while submitting 20 applicution under sut-rule (4), wich effece = O1,04.2020, undergo authentication of Aadiaar number for grant of regittration.”.
3, In the auid rules, jo rule 9, in wub-rule (1), with effect ftom 01042020, the following subtule ahall be inserted, namely!- “Provided that where a person, other than thase: patified under sub-section (6D) of section 25, to undergo authentication of Aadhas number 2x specified in sub-rule (4A) of rule 8, ten the regisiention sltall be granted only after physical verification of the principte place of tvasleyeee in the presence of thu said perion, not later than sixty days from the date of application, i the wanner provided under rule 24 and the provixions of sub-rule (5) sball not bby we N, be applicable in such euses."
4, lvthe said rules, fog rule 25, the following rule whall be subatituted, sarncly;~ ope “Physical verification of business premises in certain caxes.-Whiere the proper offices satisfied that the. physicul verification of the place of business of a person is required duc to failure of Asdhwor authentication before the grant af registration, or due to any other reason Poowarn | Incmange, EDP Geowch fechy ant Mee be npoading \\oet— 4STE Biro Ftc pct at opstticn be may gt wh vrifientan ft ie of ness BS peesenoe of we aa posi, done an the vernon report along wit he omer cS vntaing photographs, shall be uploaded in ROM GST REG-30 on the commen Pay vithin a period of fifteen working days folowing the date of wuch wer Realon" 4, tn the sali! ruiles, in rule 43, in sub-rule (1) with effect ftom the 1" Apeti, T0820
(a) for clause (¢), the following clause sha ll be substituted, namety!- nes the amount of nl ao pot of apa pda aot overd der cnsst ©) 50 0% reflected an the invoice, sha ll eresit directly to the 9 denoted ab A, being the annunt of tax a sate ogee the vat of the weet fea wah gpd al san d 2 years foci the dae of the invoice for sucky anos:
Provided that where any capital goods earlier. covered under clavase (8) is subsequently sc under ie ene, Imp ax resp of sack eal aot ens #9 +A* shall be ee a en cncrenic xe Sot aon te coon tt ihe nee SA carci prin ring which mach cpa onde wer covers BY Suu ANSI aa, sal be exe te aio five parang pls fF SWE Rel 87 PS oo tat we the at x ay of xpd He Sch chee tM $ Provided fuurther that the amoart "Th! dull be computed separately fr ieput aie et ota Sn a Ae ery legit nan ae 2 OR GSTR-3B.
Explenation.- An ttem of capital goods attract the powtsions af rui-section (4) of sectina 18 if i ie “> ddoctared under elanuse (a) ore tx receipt shall Wt awbseguendly comred wndler this clause.
(b) for clause (2), “ibe aggregate af the amounts of A’ credited 10 the its respect of common capital enoted an "Te, shall be the comers the fallowitg clause shal l Se substitu, namely’ clectrontt cxedit ledger und er clause (¢) fo remains during the sax parle’, wo be caster covered unter elnune (b) wre suberuy
Provided that where any capital goods snimed in respect of puch capital. gooxi(s) shalt covered uber clause (C), the Iegut mx ered he added to arrive ot the aggregate value Wit ’ (yin ean (te toliowing Explanation hal Be inetd sen < For the removal of doubt, it is clarifiod that useful life of any capital goods IE ROUSSE Se he tyr Sh ek anes cs cad ead cae cc applinahla during che uneful life of the said cupital goods.”;
(2) clause (6 aball be omitted.
6 In the said niles, in rule 80, im sub-clause (3), the-following provisé Shall be inserted, farmely > “Provided that every registered person whise aggregate turnever durin the (nancial yoo 2018-2019 exceeds five crore napees shall get his accounts audited 24 specified under sub section (5) of secthin 3S-und he shall flenieh a copy of audited annual apcounts and « reconcifiaitn statement, daly certified, in FORM GSTR-9C for the finuncial yeur 2088:
2019, elect®onically through the cocanxin portal either directly or through a Facititation Centre notified By The Commixsioner.".
7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shal! be inserted, narpety s+ “(4A) Where a registered persoa has claimed refund of any. ainount paid sy tax wrongly paid or paid in excess for which debit hay been made from the electronic credit Jedger, the suid amount, if faved admissible, shall be re-credited tn the slectronic credit ledger by the peoper ofgjeee by an onder mmde in FORM GST PMT-03.".
3. In the said rubea, in rule $9, in aub-tule (4), for clause (C), the following clause shall be substituted, namelyi- “(©) “Turnover af zero-rated supply of goods” means the vulue of vero-ruted supply of goods made during the refevant penind without payment of tax under bond or lener of andenaking of the value which t4 1.5 tienes the vutue wf Hike goods dimestically supplied by the aame or, doilatly placed, supplior, nt deckund by the supplier, whichever is Jess, other thas the tumover of supplies in respect of which refund is claimed under subenules (4A) or (4B) oF doth," Gln the said rales, in rule 92,- (2} after sub-rule (1), the following sub-rule shall be inserted, namely:
.
, *(LA) Where, upon exatntination of the appticution of refurrd of any amount paid ws tax other than the refund of tax paid on zero-rated supplies or deemed expert, the jproper offices in sanisfied that « refund under sub-section (S) of sevtion $4 of the Act is due and paysble ¢o the appticant, he shall make an order in FORM RFU-06 sanctioning the amount of refimd 9 be gaid, in cash, proportionate te the smnount debited in cash again the total wmoun paid for discharging tax fiubility for the relevamt period, mentioning thereimeyhe amount adjurtes agvinet any outsianding Cemmnd under the Act or ander any exiting lw and the balance anourt refundable ancl for the retaining amoun t which has been debited from the electroisic credit ledger for making payment of such tux, the proper officer shall issue FORM GS T PMT-03 re-croditing the sald umount us Inguit Tax Credit in electronic credit ledges," %
(bh) invari (4, wr tht wand, eookets wad igure “umount reflec ender mobil
(1) the won, ruck, figure aot eter or sub-rale 14)", tal be ingens
(c) in subule (5), after the words, benekkets and figure “amount refundable under sub-rule (Vy, the words, figures und letter Wor aub-sule (1 A)", staal be inserted,
10. tn the vid rulén, in rule 96, bo acbenute {10).in ctaane. (i) with effect from the 23° Oetober, 2017, the followlsyg Explanution shull be inserted, amely,- uBxplanatéon Fot the purpase’ of this sbrnue, the benefit of the naificaony mestione!
herein shall tbe ecnulered to have been av alied only where the repister person has pid Integrated: Goods and Services Tax ant Compensation Coss on Inputs and has wvaied exeenption of caly Basle Customs Duty (HCD) ander the skid motitications” ttn the sid rules after rule 96A, the following rile shall be inserted, enely:
368, Recivery wf refund of unatilised input ta credit or itegrated ta pid on eSPOFt of goods where export proceeds wot realised (1) Where any refund of unuflies inp 8 credit on sscount of export of goods or of ioteyraced tx pil on export of goods: has been paid 10 an apllcnt ut tbe sale procende in rexpact of ch export sods Pave nok 2 veitised i full or in-past in India within che period allowed:
under she: Foesign Fechengs Managernent Act, 1999 (42 of 1999), cluding any extension of each paring, the Pern 19 vs the efuna han been mice shall Heposit the amount na. refunded, to the extent oF Sony slat ot ate proeeeda, along wth applicable Onteret witin thirty day s of the expiry oF the anid period oc, ax ihe ease muy be, ibe extended period, filling which te xmouns pel p with the provisions of section 73 ar 74 of the Act, as the came may tbe, 6 Is applicable for recowry of erroneous refisnd, along with interes!
under section 50:
Provided that wher eske proceeds, or avy pat thereof in rexpect of such expon goods are tot realised by the applicant within the period allowed under the Foreign Exchange Managecném Ack 1999 (42-0f 1999}, bt the Renerwr Task af India wees off the cequirenent of ralaaine of sale procerds on merit, the yhund paid woth applicant sal nt be recovered.
(2) Where the mule process ‘realised by the applicant, in full or part, after the semount of refund hues been from him under subcute (1) wnt the applicant. produces evidenve about such m Within # period of thos months from the date of reulisution of sale peogeeds, the #0 yecorvered hull be refunded by the priper officer, to the -applicang to the reaiisition of sale proorests, pravided the gule proceeds have been ay lia mama sta an na 1, in aubnuie (2), foe the wned “Commissioner”, the words - scp ob bit ‘saisd pulen, ts FORM GST RFD, after the declaration unter rule 8912Ka), the 2 dei al na sel) dé. CENDERTARLYG eroby underobe deposit 5 the Government the amount of refit sinctione lam with | interest in cion of ran-recelpt of foreign exchange remittancestts per the proviso to section 6 y af the IGST Act, 2607 cea with rule 96M of the COST Rubes 2017.
peda ravnerer oon, Lt, Gowemar of the Nation Capta! Territory “ee Nee Vv ies No.PM27 VP Mikev-ty2020-21:DS- AV / Al? Dated: t7/0/P4,, Copy forward d for ‘refermutian toc | Tho Pr: cipal Secretary to the Han"ble Licutenam Governar, Dethi.
2 The Pri ipal Secretary (GAD), Govt. of NCT of Delhi with the request to pablish the ootifieati 6 in Dethi Gawette Part-IV (Extenondinary) in today's date 3, The Secr tary (Finance), Govt. of NCT of Dethi, Delhi Sachivalaya, LP. Estute, New ~ = 3 - .
a o e tee mmmissiguer, State Tax, Delhi, Vyapar Bhavean, LP. Eatate, Now Dethi.
S. ‘The A. ditional Sooretary to the Hon'ble Chief’ Minister, Gove of NCT of Dethi, Delhi Sachiy ilay 4, LP Batate, New Delhi
6. The Secre ity Floanco Minister, Govt. of NCT of Delhi, Delhi Sachivelaya, 1,7 Estate, Ne ¥ Delhi
7. The Addi ionul Secretary (Law), Govt. of NCT of Delhi, Dethi Sachivalayn, 1.2, Estme, .ew Delhi
8. ‘The S. to the Lender of Opposition, 29, Delhi Legislative Amembly, Old Segre iriat, Delhi.
', OSD o Chief Secreury, Govt. of NCT of Dethi, Dethi Sachivalaya, LIP Estate, New Delhi 10, Wet, =
11. Guard . ile. 8 | "7 4 (Manoj Kumar) Dy. Secretary EV (Finance) Note: The of cipal rules were published in the Dell Gazette, Extraordinary, Part 1V, (i) vide opvificat (1 sted the 22" June, 2017, published vide No, B.2 (1OVFin (Ruv-1)2017- 1KDS-VUI2, ‘ated the 22% June, 2017 nnd lost amended vide Notification No, 08/2020- Tax, cate 11/162020, published wide No. F.3 (46)/Fin (Rewely2020-21/DS- IV/126, 21/102 20 (Rees errs emcger oy oe A sr) eatta cat = feat wert fe (are) Parr free weitere, andy, ete, otf fReel-t 10008 wis 097) / fer (erro I) /aaee—21 / STAIN HAPs fee: tY/anfro eRe Fea 16 /20I0-TTOHY R o em, afar) /faenterorea—I) /2020-21 / Sige IV / 2 artren warartt aha feoet a guaroauret, rect rer ate Ber we afOPny, 2097 are wT os) oY ART 164 Ere SET seftesett amt en weet ge Ree rae ate as wee Pram A athe aie rey Fong Preatoifeen freer want f araty 4 (0) ae Proclear eter er feaht ret athe har awe (ar ett} Pray, 2000 & | fa) 5 Pret xe a Fre, 2 29 are oan wT 2 Prosi art atte ear re Pure, 2097 (Re ge Tent were emt Peat aor sre 8) & frame © A 1 git 2020 Bee (6) gree Prevftiert waters aierewntts fee mney, oer, — ga aca, eae (a) He ater kes Tega we He eforeweT Hy wey H (vy arrerre atest setergareney evearyenr |" 3 oor Prt 1 ate, gaz % Pram wm wate (5) a Geany Prettee sieeentite ftser omg, wee ogee cast cee 25 Ay Gene fue) Bay ork wafaoet A Aes at wale freon a weet (oa) A ren RANA sre eres a atererors wreTA A seyret ver! & arct efeaeraoeet, artery ene ars Pet ere sar aftr cetetey A, Pers as crane 0h er wreare ate IT a eta TMT ATA a aT fa sore oft teh weet rePregey (9) ae eeter are, HY BT 4 space Pret Pret a5 B gacvoe ope, Proofer Pree or omen, seate, — vagy trove carrer eRe aor wereeritar eres sant wrt anna? ws ee sqerereh BY career vel) ees ae rere yor ewe geen ee TIE FORK sped aes ay efteegaeem ege aT ce fet art aren Batra, gefavOM f caves Ah ent eRe wt an ae waa HARA A wreere eer a Re rere we rahe, ate ater ear ape eter wenn rreras AR, A Tet aH <cerfeag err were aed Stet wh ace ee pew Ore anefat—a0 Mares arte wy sett TT sae Pred at Fran, <9 a autem (1) 9 1 site, 2020 A ss ae ins he sn es eG AEH EA ST EI cn ier ar aan a ce en we, WT | se erete fern on. Rate ga rs 8 wane A WIP FRE BT | ait ht gh ew (0) # nt wR DA eee fe AT san oh arent ae Ah re aan Fen HH SHER fee caren & Mt Pett Mh ae & fon aig afte oe PF — Fae at Proven we Hh fore Te TE By cuties afer wl st fray:
were wy eM 1
(et) sates (ev) wr ite fear TTT a. ran Prone A. Pret no aewen P) fies GAT - | ve power et ete rae ne 70 ATES spy acer owe ssa (9) 3 wr APACE we A a Prenttitan Wee’ Faerie weg See ; aye Prt @ fran se 4 eaher 4) a mee Pettitte oy Pen wt serena fear carey, avstfey c= “(ams) red aortas Fase veer oat od FF Del Se Fee at ae A aire ye a were set rar tear, forerh flee rascer ecagiftan pete amr at fre ret fe coum en, ear pe sane, at ree eee GH co A leet ree igrer aftaes wfttenre eve gator eer are, Oye pret fea oe a wee Fra Pram aw A, ae fa) Aer Gr) eT we Pleat vet ge areatey — ie) ae on epee oS a rena ay and BT eT SION eat BTS dts wc oh eters a8 Moy eter it eter fib ne wrath ah er ee wget at er @ oh pereewiet rer creer: age ar amr=t eet A ea Ty eTaeA ret we, arate MT ge "ah eeay am nn. ar @, wy wae aan) ey wera 4 () ta ant re fae at ar re, eter ft fT screed A a # > ean th Parez 7- (ny wate (sh aR wt Peat rs ae terete Fras ey, le = sere) neh aga we a ren te Pre Mtoe aA area RT Fw fe-ateer eh cen At ares mt sent A yt fore ay were were: cat fey wef 0) Prey) a sr en eM a, tT A St sh ere ng a F Props (ves) eres, sie athe snare ATES +0. cre Pres ab Prt wo wee (sc) Be eew: fea} <b FH 2a, arges, 2017 sarge an, & Prefer aera seen Fem sarge. aa — sector author @ ateah & fore wet oteaiee atest Bay ee get fre fe hoe ae per wet. ee ste. re a ’ we ote afters rewe tae Mar boty ae Ree we sei Rew amare on (2 af St) ge cree Br | 7 " wen Pan #, Fro usm at ane rate ene wy afecwntter Pex amet wot — ‘Oe OL Ataf wh Frade we seqechtoer Faw we wera wr after ateererd wt) mrad WP TRAY niet Preacher aft weet att settee: at wt a —
(1) Get reat a Pretty an rel a Pees ne wetter any aera at fee ay ene vey Way acral oF FRY ary amt wing ava felt aie wh tees wh mmf fig CA Prater reir at wat Shee ot ode pl ee Sow wre ing ae A aye et WH at BAe qT ag aR anny. (yoga aT 42) a ani one area ah hoe wre A Gell aeufit ot Five Fe west Meee ah afar an ape ah art ta Prat areal & view 4 feet Spa wae afer iea9 (vuws ar ag) x orditst anata ane ah Mitre airercar ser wath aa?
Or md Rf oredr Read Sas aod ge faeces a} eget wt sore w) swniftaftnes aveerr @, onrteran anit ence wage at arid) wnt a
(2) wei fara pir aga ger aye et) ore & wat aft eer ws qeGRT eye ee Poy werd wwe wee Pre (4) at unt were mage aM nm ate acter Ata wfeUN By artnet ah ath annie <b vie Get weet ane A aoer wee ET wh ond yar} ft aft & nye & fare oe ander Gite sift ws Oem faa, wow of war ct ane ge Gor 4 five eofahe} @ anita whe at wry Prevfieftan geenty oil atcenitey fiver sign, ancy —