{Kai ' (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)" : GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENU E-1) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHl-110 002 No.F3{25}/Fin(ReV-!)/2017—18/DS-Vi/5-¢{ Dated: W/yy‘ Notification No. 22/2017-State Tax No.F3(25)/Fin(Rev-!)/2017—18/ - In exercise of the powers conferred by section 164 of the DelhiGoods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the‘Nationai CapitalTerritory of Delhi, hereby makes the folfowing rules further to amend theDelhi Goods and Services Tax Rules, 2017, namely:—
1. ('1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules.2017.
(2} Save as otherwise provided, they shall come into force on the date of their publication inthe Official Gazette.
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2. in the Deihi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principalRules), in rule 3. in sub-rule (4), for the words ”sixty days”, the words "ninety days” shalt be\JQ‘C" substituted.
U .‘7 "A . ,:\g\ 2‘} 3. in the principai Ruies, in rule 17, with effeet from tne 22'"1 June, 2017, in sub—ruie (2), after3» 39‘ the words, ”said form”, the words ”or after receiving a recommendation from the Ministry of‘ ”'6'5' External Affairs, Government of India” shall be inserted.
4. tn the principal Rules, in rule 40, with effect from the Inday ofJuIy, 2017, in sub-ruie (1), forcla use {b}, the following shall be substituted, namely:- (\/' ”(b) the registered person shall within a period of thirty days from the date ofbecoming eligible to avail the input tax credit under sub-section (1) of section 18, orwithin such further period as may be extended by the Commissioner by a notificationSc(q$1") in this behaif, shali make a declaration, electronically, on the common portal in FORM8" 96 6 3’3; GST ITC~01 to the effect that he is eligible to avail the input tax credit as aforesaid:
2.3“: g] V)“ Prowded that any extenSIon of the trme hmlt notified by the Commissuoner of Central tax shall be deemed to be notified by the Commissioner.".
5. in the principai Rules, in rule 61, with effect from the 15‘day ofiuly, 2017, in sub—rule (5), forthe words ”specify that”, the words ”specify the manner and conditions subject to which the” shalt°€ be substituted.
$\‘fi‘6 ith "iRiil87\ . UK . n e pl’lnCIpa u es, n ru e ,- t} 3* \ (a) in sub-ruie (2), the foiiowing shall be inserted, namely:-56“ v WLL‘ST .
w, ”Provided that the challan, in FORM GST PMT-Ofi generated at the commonWu portal shall be validfora period of fifteen days.
Provided further that a person supplying oniine information and databaseaccess or retrieval services from a place outside indie to a non-taxabie oniine recipient referred to in section 14 of' 2017 (13 of 2017) may also do so th3‘ Electronic Accounting System in Excise by the Board”; and the integrated Goods and Services Tax Act, rough the Board‘s payment system namely, and Service Tax from the date to be notified
(b) in sub-rule (3), for the second proviso, the following proviso she“ be substituted,namely:— "Provided further that a person supplyin access or retrieval services from a online recipient referred to En secti Services Tax Act, 2017 (13 of 2017) rule (2) through international money interbank Financial Telecommunicati be notified by the Board".
5 online information and database place outside India to a non-taxabie on 14 of the Integrated Goods and may also make the deposit under subtra nsfer through Society for Worldwide on payment network, from the date to
7. In the principal Rules, for rule 103, with effect from the 1"t day ofJuly, 2017, the followingrule shall be substituted, namely:— "103. The Government shall appoint officers not below the rank of Joint Commissioner asmember of the Authority for Advance Ruling”.
8. In the principal Rules, in the forms appended thereto, -
(a) in ”FORM GST REG-OI” under the heading 'instructions for submission of Applicationfor Registration’, after Serial No . 15, the following Serial No. shall be inserted, namely:- "16. Government departments applying for registration as suppiiers may not furnishBank Account details.";
(b) with effect from the 22"d June, 2017 for ”FORM GST REG-13” , the following Form shali besubstituted, namely:- “Farm GST REG—13 [See Rule .17] Application/Form for grant of Unique identity Number (UIN) to UN Bodies/ Embassies [others State [UT —- District -
PART A (1') Name of the Entity i (ii) Permanent Account Number (PAN) efentity (Not applicabie for entities specified —_..in clause (a) of sub-sectlon (9) of section 25 of the Act)
(iii) Name ofthe Authorised Signatory . 7 _ h
(iv) PAN ofAuthorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25of the Act)
(v) Email Address of the Authorised Signatory (vi) Mobile Number ofthe Autherised Signatory (+91)
PART B
1. Type of Entity (Choose one) UN Body 0 Embassy O Other Person '0
2. Country
2A. Ministry of External Affairs, Government of India’ Letter No. I I Date 7 Recommendation (if applicable)
3. Notification details Notification No. Date
4. Address of the entity in State - Building-NoJFlat No. Floor No.
Name ofthe Premises/Building Road/Street City/Town/Viilage District Biock/Taluka Latitude . 7 Longitude State PI N 'Code Contact information Email Address Telephone number' Fax Number Mobile Number
7. Detaiis of Authorized Signatory, if appficabie Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Maie, Female, Other> Mobile Number Email address Telephone No.
Designation [Status Director Identification Number (if any) PAN (Not applicable for entities specified in ciause (a) of sub-section
(9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case offoreigners) Residentiai Address Building No/Flat No Floor No Name of the Road/Street Premises/Building Town/City/Village District ‘BIock/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name ' Branch Address
9. Documents Uploaded The authorized person who is in possession of the documentary. evidence shall upload the scanned copy of such documents inciuo’ing the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or The proper officer who has coiiected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body/ Embassy etc. in india and link it along with the UIN generated and oilotted to respective UN Body/ Embassy etc.
11. Verification i hereby solemnly affirm ono' deciore that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Or Place: (Signature) Name of Authorized Person:Date:
(Signature) Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies] Embassies/others notified by the Government.
0 Every person required to obtain a unique identity number shall submit the application electronicaliy.
- Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
0 The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be titled up against the ”Authorised Signatory details" in the application.
' . PAN / Aadhaar wiil not be applicabie for entities specified in clause (a) of sub-section (9) of section 25 of the Act. "; and
(c) with effect from the'l5t day ofJuly, 2017, in FORM GST TRAN-l in Serial No. 7,-
(i) in item (a), for the word, figures and brackets "and 140 (6)“, the figures, brackets and word ", 140 (6) and 140 (7) shall be substituted; and
(ii) In item (b), -
(a) after the word, figures and brackets, "section 140 (5)”, the words, figures and brackets “and section 140(7)" shall be inserted,-
(b) for coiumn heading 1, the column heading "registration number of the supplier or Input service distributor" shall be substituted; and
(c) In the heading of column 8, after the words "Eiiglbie duties and taxes”, the brackets and words ”(central taxes)” shall be inserted.
By order and in the name of the Lt. Governor of the National Capital Territory of Deihi, (A. K. Singh) Dy. Secretary VI (Finance) No.F3(25)fFin(Rev-I)/2017—]8/DS—VI/ 5%; Dated: cJJ/OP//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 Port-IV (Extraordinary) in today’s date.
2. The Principal Secretary to the Hon‘ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’bie Chief Minister, Government of NCT of Delhi, Delhi Sachivaiaya, LP Estate, New Delhi
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Saohivalaya, LP. Estate, Ne Delhi . The Commissioner, Value Added Tax, Vyapar Bhawan,1.P. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi
7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
8. The Additional Secretary (Law), Government oFNCT ot'DeIhi, Delhi Sachivaiaya, LP. Estate, New Delhi
9. OS!) to Chief Secretary, Government ofNCT ot'Delhi, Delhi Saohivaiaya, I .P. Estate, New Delhi
10. Guard File.
(A. K. ingh) Dy. Secretary VI (Finance)