e e e l E e e l (TO BE PUBLISHED IN PAR IV OF THE DELHI GAZETTE EXTRA IRDINARY) il ig Th TT ( A l GOVERNMENT OF B ATIONAL CAPHI AL TERRI ORY Ol DEL FINANCE (EXPENDITURE-IV) DEPARI MEN ‘ an IELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-LLO ated" te Caf No. F.3 (89° Fin (Exp-1V)/2020-2 ({DS-IV/ 7/4 Dated: Z GY Notification No. 85/2020— State Tax No. F.3(89), ‘in. (Exp-1V)/2020-21/DS-IV/ - In exercise of the powers conferred by section 148 re ad with sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 017),(hereinafter referred to as the said Act), the Lt. Governor of the Nationa a * aa ayy i{ he Capital Te itory of Delhi. on the recommendations of the Council, hereby notifies t > mes ‘the sal ct registered persons, notified under proviso to sub-section (1) of section 39 OF he SLM FAR» who have opted to furnish a return for every quarter or part thereof, as the class of person — ae , or . . of the quarter, follow the special who may, 1 first month or second month or both months | , proced’ -e such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledge: 2 ivalent to, -
(i) thirts five percent of the tax liability paid by debiting the electronic cash ledger in the return fc the preceding quarter where the return is furnished quarterly; or
(ii) the t x liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a) for the first month of the quarter,where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said monthor where there is nil tax liability ;
(b) for the second month of the quarter, where the balance in the electronic cash \ Za ove \ > X 6 wA\ ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarteror where there is nil tax hability:
Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return’for a complete tax period preceding such month Mn Await Te. Ags t- | Juchouge , LTO +o plow, Grr Bebcatrrenge Aveb ere.
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Explanation- For “ eh I the r es a fy af ;
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purpose of this notification, the expression —a complete tax period” means cl c x 21) iC ie ay ic ‘ i be 4 ' # a tax period in which t' 2 person 1s registered from the first day of the tax period till the last day of ihe tax period.
2. This notification shall ce rz into force with effect from the 1 day of January, 2021.
By order and in the name of the ital Territory of Delhi, wt mar) Dy. Secretary [V (Finance) No. 1 3 (8° )/Fin (Exp-IV)/2020-21/DS-IV/—* | Dated: 2° 3 4°y Lt. Governor of the National Cap Cor forwarded for information to:-
1. 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-I1V (Extraordinary ) in today’s date.
> The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Teelhi Y a “ne Commissioner, State Tax, Delhi,
5. ° ne Additional Secretary to the Hon’ble achi -alaya, I.P Estate, New Delhi
6. che Secretary to Finance Minister, New Delhi | 7 The Additional Secretary (Law), Govt. of NCT of Dethi, New Delhi g Joint Director, State Resources Division, finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi.
9. he P.S. to the Leader of Opp Vyapar Bhawan, LP. Estate, New Delhi.
Chief Minister, Govt. of NCT of Delhi, Delhi Govt. af NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, Delhi Sachivalaya, [.P. Estate, osition, 29, Delhi Legislative Assembly, Old Secretariat, Yelhi.
10. « SD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New 1 elhi.
11. V ebsite.
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