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. :J 1 :1} [TO BE PUBLISHED IN PART IV 0!“ THE DELHI GAZETTE EITMORDINARY] GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES {GST‘POLICY BRANCH] VYAPAR BHAWAN: I.P.ESTATE: NEW DELHLOZ Nora ( 3 IlPolicy-GST/ZOI'TI 583 «91.; Dated: / 8 ’8 ’/ 7 NOTIFICATION No. 02 l2017-State Tax [Reference Central notification 1102312017} N0.F3(6)[Fin(Rev-I}/201?-18/: In exercise of the powers conferred by sub-ruie (5) ‘of rule 61 of the Delhi Goods and Services Tax Rules, 2017 {hereafier in this notification referred to as “the said Rules”) and notification No. 01/2017— State Tax dated 16*?” August, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, dated the IEW‘1 August, 2017, the Commissioner, on the recommendations of the Council, hereby Specifies the conditions in column (4} of the Table below, for filmishing the return in FORM GSTR-SB electrenically through the common portai for the month of July, 2017, for such class of registered persons, as mentioned in the corresponding entry in column (2} of the said Table, by the date specified in the corresponding entry in column {3} of the said Table, namely» TABLE SI. Class of registered Last date for Conditions No.' persons furnishing of return e in , FORM GSTR- 3B
(1) (2) (3} (4)
1. Registered persons 20th August, entitled to avail input tax 2017 credit in terms of section 140 of the said Act read With rule 117 of the said Rules but opting not to file FORM GST TRAN-l on or before the 2891 August, 201'?
2. Registered persons 2861 August, (i) compute the “tax payable entitled to avail input tax 2017 under the said Act” for the credit in terme 0f section month of July, 2017 ahd deposit emmmmz mmmm mm Ru]es and opting to me promsmns of rule 87 of the sand FORM GS’I‘ TRAN-l on or Rules on 01' before the 20‘“ before bthe 28111 August, August, 2017;
2017 ' (ii) file FORM GST TRAN—l under ' subwrule (1} of rule 1170f the said Rules before the filing 01' (33112-313; _ {iii} where the amount” of tax payable under the said Act fer the menth of July, 2017, as“ detailed in the return furnished in FORM GSTR—BB, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 8? of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21$t day of August, 2017 till the date of such deposit. '
3. Any Other registered 20th August, person 20 17 . .
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2. Payment of taxes for discharge of tax liability as per GSTR-SB: Every registered petson furnishing the return in FORM GSTR-SB shall, subject to the provisions of Isection 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debitjng the electronic cash ledger or electronic credit ledger.
Explanation: For the purposes of this notification, the expressionh ,(iii) “Registered person” means the person required to file return under sub section (1) of section 39 of the said Act;-
(iv) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return mmished in FORM GSTR-BB and the amount of input tax credit entitled to for the month of July, 2017unde: Chapter V and section 140 of the said Act read ’ with the rules made there under.
3. This notification shall come into force with effect from the da _ of pub 'Cation in the official Gadzette.
(H. Rajesh Prasad] Commissioner, State Tax, Delhi Ho. F. 2(31/Policy-GST/2017 ' 6.83 ”C, L, Dated: [3-351 7 Copy forwarded for information to:—
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Pert-IV {Extraordinaxy} in today’s date.
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2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government of NC’E‘ of Delhi.
Delhi Sachivalaya, LP Estate, New Delhi ( v — ‘ s / 4, The Principal Secretary (Finance), Government. ofNC’I‘ of Delhi, Delhi Sachivalaya,
1P. Estate, N.D. i
5.. PS to Commissioner, State Tax, Delhi .Vyapar Ehawan, LP. Estate, New Delhi.
6. All SpecialJAddL/Joint Commissioner, Department of Trade &Taxes,Vyapar Bhawan,I.P.Estate, New Delhi.
7. AddlCommissioner (PR), Department of Trade & TaxesNyapaI Bhawan,I.P.Estate, New Delhi.
8. Registrar, Sales Tax Appellate Tribunal, Department of Trade 85 TaxesNyapar Bhawan,I.P.Estate, New Delhi. .
9. System Analyst, Department of Trade 8; TaxesNyapér Bhawan,I.P.Estate, New Delhi.with the request to upload the same on the website of the Department in today’s date.
10. President Sales Tax Bar AssociatiomRegd.) Department of Trade 8:, Taxes,Vyapar _ Bhawan,I.P.Estate, New Delhi.
11. email ID gadegazette.de1hi.gov.in(copy in Hindi and English in scanned and in word form.)
12. Guard File.
(Anil ‘ ax) Assistant Commissioner-II {Policy}