(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No. F.3 (98)/Fin (Exp-IV)/2021-22/DS-IV/ 426 Dated: 07/0 eS Notification No. 62/2020- State Tax No. F.3(98)/Fin.(Exp-IV)/202 1-22/DS-IV/ - 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, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: -
1. Short Title and commencement.- (1) These rules may be called the Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the 20" day of August, 2020.
2, In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 015! April, 2020, namely: - “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21S' August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.”.
3. In the said rules, in rule 9, with effect from 215" August, 2020,-
(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- “Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.”;
(ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: - “Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.”
(iii) in sub-rule (4), for the word, “shall”, the word “may” shall be substituted;
(iv) for sub-rule (5), the following sub-rule shall be substituted, namely: - *(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule
(2), in cases where a person, other than a person notified under subsection (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.” 4, In the said rules, in rule 25, with effect from 215! August, 2020, after the words “failure of Aadhaar authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted, By order and in the name of the Lt. Governor of the National Capital mee, Delhi, (Martoj Kumar) Dy. Secretary IV (Finance) No. F.3 (98)/Fin (Exp-[V)/2021-22/DS-IV/_ 76 Dated: & Woh Copy forwarded for information to:- La 25 BY
10.
11.
12.
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi.
The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Website.
Guard File.
ww Kumar) Dy. Secretary IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22"! June, 2017, published vide number F3(10)/Fin(Rev-1)/2017-18/DS- V1/342, dated the 22" June, 2017 and last amended vide notification No. 60/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (97)/Fin (Exp-[V)/2021-22/DS-IV/535 , dated the 07/07/2021.
(feceh WaT SIRT & APT aR A wera’) wsle wal aa feel UR fat (@a-1V) ferart facet Ufearers, ag.th. wee, ag feeei—110002 TowTo 03(08) / faa (@A-1V) / 2021-22 / STA LV ASG Rete: @7 fo 749/ ARAL PANT 62 /2020-ASY HR Wolo 03(98) /faat ( wa-1V) /2021-22/Sea- IV/ os TIA oar aa feel & sorreynre, face are afk Gar we afeifrara, 2017 (oo17 at 03) a eM 164 EIT Mea afbal @r yarT ed gy, oRee a! Rope & sree ay, feeci are six Saree Pras, 2017 4 User ae @ fey, frafeftad faa gard &—
1. Wert aa afk wea: (1) ga feat or ara feceil Are sie Bare (@eai Weer) fra, 2020 @|
(2) seen wuditra & fears, & May 20 3rd, 2020 Y ye elt |
2. feesi are six Gar we fray 2017 (foray sue Usaa oth fIaA wer var @) H, faa 8 4, wufay 4(m) @ TT We, 01 ater, 2020 U, farafetsa wo-fraa ufaeenfta fear area, seata:— " (4m) wet ole aides, of fh at 25 Hl wut 6(e) & atria orergfeac aft @ Pst ei, see Gea G after @ feed a aaa weal @ al, sufraa
(4) @ sits ares al aNd WAY, 21 BART, 2020 O WHT), Ha) see Wea wT ee eee oe eae aM oirerf, ot Saal sme wer aw aware we akka ur sufyaa (4) & aii wed vigech agef—o1 @ ar we A onde G a urd A uve fea are ar ants, at 4S ot A odes ert 1’ 3, ow frre 4, faa go A 21 are, 2020 BY Hard @) Saas (1) 4 Wee WI oR faked Wei ar ufaxenfte fora aren, steife:— "Rg wet fo oy af, ot fe ar 25 He sqERT 6a) & siete arfergfet aie fet a, aq 3s @ suffaq (aw) A yar fafafee sree Pen or ara ot ufbar 4 qa on @ ur aR ten a sftwarr @ famed wr aa ae oral @, a saat xine, wa afe a sukefa 4 flay 25 & aatt uanfetitde Vit G aI Vad GRAN H WI wr yeaa wera fa ul & aa, fear aren:
ag ae 3k fe otic ater, dla ori wl feat wo 8 cea Hrd By ik 0G after) @ agai G fortar ue ow) warm srgw a} ue O Aha set &, ORIN ® We GS yest waa fod aM FS wa ow Ww eens a wears HY wpa & a ge dlp was)":
(i) aay (2) F eee S oe, Fefeaa kge sicxenfte fear orn, ster RY we ak fe vei wg afw, a fe ar 25 aH vue 6(a) H siarta afergrrdt afte 8 fat a, fas & sufiary (4m) 4 genfafafece arene wean or ahr dt sia 4 qe ure @ a aR den @ starr @ fawca wr mat aél wear @, al meu iwadl sieguil—o3 4 afew, WA aides at pega fed am # akg O senha fea a arate @ aay al fear ot war |";
(iii) soa (4) 4, see OT S WI We ee "WHT BIR Me HRT’ GH WI WW TE “ox wen’ ufexenftd fear oer;
(iv) sufaa (5) & war oy, Preafefaa sofas ufaxenfte far orem, steta:— "(5) ufe fea affort are A oral ee SY qe oredr 8 (>) ta ame 4 fir fe ft af a ae den oa afwarrt apa a ure & a de at 25 H wae 6) & sierfa siferafet & set el odd fet ar a ara O de eri-feae @ Hex, a
(a) Ri ae 4 fered fe ors af, at fH ar 25 w wae e(el) @ sicrfa afrgrrt afte a fer 3, faa a & wubra (4m) 4 gen fafafere sien ten or aoa dl ufbar A ye ure ze, at wala (2) o Waa @ sinfa aenfatafese srafey a Alay, ar
(1) Ca aaa 4 fires fe Wa af 4 sna Gen & afar & fawor 4 al aaa vel fear 8, odes at wega fod ord ow aka 8 gaara fe a) safe @ axa
(a) suas (2) ® site, ade G grt wgea fod wa wetter, qa a ada am afte a ata 8 aa wre fea @ alae, at eirstewr & re fed wa onder d ay F ae aT ureT PH ve septa ax fear war é 1"
4. ow Prat 8, fos 25 8, 21 area, 2020 G ward, “sna Bh G OR" wel G usar” a sree & afta & fac ar aaa a fa GA GS GRY" wel ol aexenfte fear GATT | wa wort aa feet a SaRTSTTTeT @ sewn V a Vs AM Ww C one (FAIST BAIR) au Ufaa-IV (fac) wow 03(¢8) / fast (eI-1V) /2021-22 / Swa- IV / FPF fenien: Of Uy ufafett Preafattad el genet vd sagan wrladl éq seraike:
1. Arta sure, feeet & yar fea, saxrswgre ufearera, fece |
2. afaRed yea ufea, ware veri for, wea woe aa fees aor, feel ufearea, ag feect wt vm aifeRaa uf ufea aro a ake 4 feeci worma art — ae Grae) A yenreranes |
3. Ufea (fra), usa wart aa fee wear, feech uferarery, ag feech | 4, Sgert, Woy ae, feeoh, AN wae, ang.t. seee, Ay feet |
5. are qerdal & afakedt fea, wedta wor aa feect arene, feec uferarey, ag feet |
6. faa Ha & afaa, wea wor aa fect ara, fecet ufearea, ag facet |
7. ofiReat ufera (fafa), wera worl ata fect aan, feeci uftrarera, 4g fect | uftrarera, ag feet |
9. “er ufauer @ froil ufera, 29, feeei fart war, yer ufearery, fecett |
10. Fa uaa @ farry wrafoeort, wes weer aa feo urpr, feeei ufearty, 4g feet |
11. aq Use |
12. 1S Wise | wL (iret BAR) wy ufaa-Iv (faa) feaor:— qa Pra sferegeat aNre 22 UH, 2017 ant fecal @ worga sree, APT— IV A Gen Worro 03(10) /feat RroRa-l) / 2020-21 / Sa— 1V//342 ARR 22 GA, 2017 ERI weprfera fear war six sf Wea 60 /2020-21SY HY, ANG 07/07/2021 gRI We wow 03(97)/faa ( @a-IV )/2021-22/8ye— IV /535 AR 07/07/2021 ERI wenfera fear war ear |