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C~ bend $3) las (41 (0/Ure yo /ACT?CP 14 -/9 2920 _ GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT ___ DELHI SACHIVALAYA, LP. ESTATE, NEW DELHI-110 002 No. F.3 (17)/Fin (Rev-1)/2020-21/DS-IV/ Ay2/ No. F.3 (17)/Fin (Rev-1)/2020-21/DS-IV/ Dated: (Le 0 Notification No 56/2019- State Tax - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (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, Amendment) Rules, 2019.
(1) These rules may be calied the Delhi Goods and Services Tax (Seventh
(2) Save as otherwise provided in these rules, they shall come into force on the 14" November, 2019, 2, In the Dethi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules).-
(i)
(a) in FORM GST RFD-01, in Annexure |, for Statement 1A, the following Statement shall be substituted, namely:- “Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Deteils of documents of inward supplics received of inputs Tax paid on inward, f Details of documents of outward Tax paid on outward . “received supplies | ‘ supplies issued supplies 7 7 : T t ] T ae | pp | . | P| | Poof | | | | | | i | . GSTIN K i) | Thee af Type Nos | fate ‘Type of | Type | ;
. SL je Supplier or o Port Taxable | = Stat Outward | of {vaxabie i i State, N\ No. Supply Self Docu BIE |) code; Date | Valu ot a UT | Supply | Oocu Nore Value oe ane UT |CSTIN | ment Tax | ment | Date Tax ~ | pe | or ae * ab Ko _ ! Pr if pod | | ! | | | ee a [pvaislh a ae bob soos enfant at sip eect napster Peat a ae | 3 4 sie] 7} # fos tw inl op 3 [males i wo] ow 1B | 1g | | I | ' | | | Bapy | | == I | a ] i ere | way ft VD) & p) os\ BE Ww - Peart} 4 Brel Bee — for Statement 2, the following Statement shall be substituted, namely:- | | | | | | 3 nokouge, TT OM for upGaclrny OM Beportwent “Claw'te oye “Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated_ITC) Document Details BRC/ FIRC Sr. No. Integrated Tax] Cess Type of Document] No. | Date Value Taxable value No. | Date Value 1 9 3 4 5 7 8 9 10 | 11 12 » >
(c) for Statement 3, the following Statement shall be substituted, namely:- “Statement 3 [rule 89(2)(b) and rule 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) . Shipping bill/ Bill of EGM Document Details Sn export Details BRC/ FIRC Sr. No. Type of oon Port Ref 3 Document No. | Date |Value code |No. | Date | No. | Date |No. | Date Value | 2 3 4 5 6 7 8 9 10 iB 12 13 14 | =
(d) for Statement 4, the following Statement shall be substituted, namely:- “Statement 4 [rule 89(2)(d) and rule. 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) Shipping bill/ Bill of export/ Endorsed .
£ Document Deiails invoice by Taxable {Integrated GSTIN SEZ Value Tax Cess of recipjent : j ¢ m epee No. Date Value { No. Date ocument i 3 I x 2 3 . 4 5: 6 7 8 . 9 10
(e) after Statement 4, the following Statement shall be inserted, namely:- “Statement 4A = | Refund by SEZ on account of supplies received from DTA — With payment of tax:. 3 7 ae i . ; Shipping bill/ — Te soe Bilhofexport/ ~ . mg Endorsed .
Document Details : invoice by of : ae Taxable Integrated z ~ . © : 3 i Cess Supplier T f , ele Vaiue Tax tREe No. Date | Value | No- Date Document :
I 2 3 4 5 6 7 8 9 10 () . for Statement 5, the following Statement shall be substituted, namely:- “Statement 5 [rule 89(2)(d) and ‘rule 89(2)(e)] * Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) - Shipping bill/ Bill of export/ Document Details > ig Endorsed invoice no, - : Goods/ Sr. No. T ‘ ype of Services (G/S Document | No. Date Value srueas (2'5) No. Date | 2 3 4 5 6 7 8
(g) for Statement 5B, the following Statement shall be substituted, namely:- “Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier g_ | Document details of inward supplies in case refund is “ No. claimed’ by Supplier “) Tax paid | , 7 | Integrated |Central | State/Union Type of Document]! No. Date Taxable Value e — = i Territory Tax Cess 2 3] 4 5 6 7 8 os ! iu Statement 5B [rule 89(2)(g)| Refund Type: On account of deemed exports claimed by recipient | st “| No Document details of inward supplies in case refund is claimed by recipient Tax paid ‘ ws ‘ 3 ‘ fe State/Union Gel ys Type of No Taxable | Integrated | Central Territory of Supplier’) Document ‘| Date: |. Value Pax eee THe “oy Cess ] 2 3 4 5 _6 7 8 9 10 for Statement 6, the following Statement shall be substituted, namely:- -“Statement 6 [rule $9(2)(j)] Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Recipeint GSTIN/UIN Document Type B2C/Registered Taxable INo. ate {Value Value nsaction which were held inter State / intra-State supply subseq cenratax Bie UT Tax {Tra
(ii) in FORM GSTR-9, in the Table,-
(a) against serial number 8C, in column 2,- (A.) before the letters and words “ITC on inward supplies”, the word, letters and figures “For FY 2017-18” shall be inserted; | (B.) after the entry ending with the words and figures, “April 2018 to March 2019”, the following entry shall be inserted, namely =~ “Por FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019” ;
(b) in Pt. V,- (A) before the words “Particulars of the transactions”, the word, letters and figures “For FY 2017-18” shall be inserted; va (B.) after the heading siding with the words or figures “April 201 8 till March 2019”, the following entry shall be inserted, namely : - “For FY 2018-19, Particulars-of the transactions for the FY 2018-19 deciared in returns between Aprii 2019 till September 2019”;
(iii) in FORM GSTR-9, in the instructions,
(a) for paragraph 2, the following paragraph shall be substituted, namely: - “2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return ‘and for FY 2017-18, the details for the pericd between July 2017 to March 2018 are to be provided in this return.”;
(b) in paragraph 4, - (A.) before the words, “It may be. noted”, the word, Jetters and figures “For FY 2017- 18,” shall be inserted; a | (B. ) after the words, letters and figures, “that additional liability for the FY 2017-18”, the letters and figures “or FY 2018-19” shall be inserted; .
(C.) after the words, “taxpayers cannot claim input tax credit”, , the words, letters and | figures “unclaimed during FY 2017-18”, shall be omitted;
(D.) in the Table, in second column , -
(1) against serial number ai, after the entry ending with the words * filling up these details.”, the following entry shali be.inserted, namely:- 6, .
“For FY 2017-18 anc 2018-19, the registered person. shall fae an option to fil Table ¢ 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table.”; | (iI) against serial number 4J, after the entry ending with the words “ filling up these details.”, the following entry shall be inserted, namely: = “For FY 2017-18:and 2018-19, the registered person shall have an option to fill Table 4B to Table.4E net of debit . notes inicase there is any difficulty in reporting such details .
a at separately in-this Table.”;
(Ill) against serial number 4K & AL, after the‘entry ending with the words filling up Birt : ws ‘ . aie aa Uerehy 5 wt these. details.”, the following entry shall be. inserted, namely:~ - - “For FY 2017-18 and 2018-19, the registered person shall have an anton to fill Table 4B to Table 4E. net of amendments in. case there.is any. difficulty. in reporting such. details separately in this table.”;, | .
(IV) against serial number. 5D,5E and 5F, after the entry ending with the words, figures and brackets “under Non-GST supply (5F).”, the following entry shall be inserted, namely:- .
“For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads i in the “exempted” row only.”;
(Vv) against serial number 5H, after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:- “For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of credit notés in’case there is any difficulty in reporting such details separately in this Table.”: , (VI) against serial number SI, after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:- “For FY 2017-18 and 2018-19, the registered person: shall have an option to fill Table 5A to Table 5F net of debit notes in-case there is any difficulty in reporting such details separately in this Table.”;
(VID) against serial number 5J & 5K, after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:- .
“For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table SF net of amendments in case there’ is any difficulty in reporting such details separately in this Table.” -? .
(c) in paragraph 5, in the Table, in second column ,- (A.) against serial number 6B, after the entry ending with ‘the words, figure, brackets and letter “under 6(H) below.”, the following’entry shall be inserted, namely: - “For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.”; | (B.) against serial number 6C and serial number 6D, after'the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:- - 6