(TO BE PUBLISHED IN PART [V OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI—llo 002 No.F3(72)/Fin(Rev—I)l20I 748/DSN1/579g g Dated: ofoéyg/zo 1 7 Notification No.55/2017-Statc Tax N0.F3(72)/Fin(Rev-I)/2017-18/ - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act. 2017 (Delhi Act 03 01’201 7), 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 he called the Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall be deemed te have come into force from the 15'h day of November, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, -
(i) in rule 43, after sub-ruie (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate vaiue of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue N0. 42/2017-Integrated Tax (Rate), dated the 27”1 October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number GSR 1338(5) dated the 27H October, 2017.”;
(ii) in rule 54, in suh-rule (2), for the words “supplier shalt issue", the words “supplier may issue” shall be substituted;
(iii) a f‘ter rule 97, the following rule shall be inSerted, nameiy1— “97A. Manual filing and processing. —- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, decimation, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, repiy, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";
4. Address
5. Tax period From <Year><Month> ‘ T0 <Year><Month> (if applicable)
6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed(Rs.)
Central tax State / UT tax Integrated tax Cess Total
7. Grounds of Refund (£1) Excess balance in Electronic Cash Ledger Claim (select from (b) Exports of serv‘rces— with payment of tax dl‘OP down) (0) Exp_orts of goods / services- without payment oftax (accumuiated ITC)
(d) ITC accumulated dueto inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(e) On account of suppfies made to SEZ unit/ SEZ deVeloper(with payment of tax) (1') On account of supplies made to 8132 unit}l SE2 developer (Without payment of tax)
(g) Recipient ofdeemed export DECLARATION [second previso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or sewiees or both and that I have not claimed refund of‘ the integrated tax paid on supplies in respect of which refund is ciaimed.
Sign ature Name ~— Designation / Status DECLARATION [sectiofin‘ 54(3)(ii)1 I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or seI‘Vices used for making ‘nil' rated or fully exempt SUpplies.
Signature Name— Designation / Status DECLARATION. Irule 89121;!“ I hereby declare that the Special Economic Zone unit lthe Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
S ignatu re Name — Designation / Status Statement—SA [rule 89(4)} Refund Type: On account of supplies made to 552 unit/ SEZ developer without payment oftax (accumulated ITC) — calculation of refund amount (Amount in Rs.)
Turnover of zero rated suppty of goods and services Net input tax credit Adjusted total Refund amount turnover (1 ><Z+3) FORM-GST-RFD-(il B [See rules 91 (2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details l ARN 2 GSTIN / Temporary ‘ ID 3 Legal Name 4 Filing Date 5 Reason of Refund 6 Financial Year 7 Month 3' Order No.:
9 Order issuance ' Date:
10 Payment Advice ‘ No.:
1 I Payment Advice ' Date:
'2 Refimd Issued To : Drop down: Taxpayer l Consumer Welfare Fund |3_ lssu ed by:
)4. Remarks:
15 Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details 01" Refund Amount: (As per the manual 1y issued Order):
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A. 1cm Dy. Secretary VI (Finance) Note :— The principal rules were published in Delhi Gazette, Extraordinary, Part~IV, dated 22"d June, 2017 vide Notification No.F.3(10)IFin.(Rev.-I)/20!7-l 8/DS-VI/342 dated 22.06.2017 and last amended vide Notification No.51/2017—State Tax dated 27.11.2017.
No.F3(72)/Fin(Rev-I)l20] 7-18/DS~VI/ (59,,“ g’ Dated: a/«a/x'ay 2017 Copy forwarded for information to:- E. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette PartuIV (Extraordinary) in today's date.
2. The Principal Secretary to the Hon‘ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’hle Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Saehivalaye, LP. Estate, Ne Delhi . he Counmissioner, State Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Deihi Saehivalaya. LP. Estate, New Delhi
7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
8. The Additional Secretary (Law), Government ofNCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi
9. OSD to Chief Secretary, Governmwnt ofNCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi
10. Guard Fits.
1 1. Website (A. K. Singh) Dy. Sc'cretary VI (Finance)