Seeks to make amendment (2020) to… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	Union territory of Delhi
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

* Dae (ON) No. F.3 (70)/Fin (Rev-1)/2019-20/DS-IV/ oz = L S (MBS FICE cre 7 Tip 2su C-l0\Fe 77ST ’ (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAGRIANIR PP ‘ GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No.F3(70)/Fin(Rev-I)/2020-21/DS- IV / /9 Dated: 0 8 / a} / 25) Notification No. 02/2020 —State Tax - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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 be called the Delhi Goods and Services Tax (Amendment) Rules,

2020.

(2) Save as otherwise provided in these rules, they shall come into force on the 1° January,

2020.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-

(a) in sub-rule (1A), with effect from the 31 December 2019, for the figures, letters and word “315' December, 2019”, the figures, letters and word “31° March, 2020” shall be substituted;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31% January, 2020”, the figures, letters and word “30" April, 2020” shall be substituted.

3. In the said rules, in FORM REG-01,in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-

112. | Are applying for| Yes UJ registration as a SEZ Unit?

(i) Select name of SEZ

(ii) Approval — order number and date of order

(111) Period of validity

(iv) Designation approving authority Are you applying for registration as a SEZ Developer?

(i) Select name of SEZ Developer

(ii) Approval order number and date of order

(iii) Period of validity No O you From | DD/MM/YYYY To DD/MM/YY YY of Yes O No \ V ye PEs From| DD/MM/YYYY [To _ | DD/MM/YYYY

(iv) Designation of approving authority Fa a) oV Ie SAM fre aks’ OK eM ye} - on ray” nO) My, Poorer ost | ey = ees Seas re on <a ‘ ra. In the said rules, in FORM GSTR-3A,-

(a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted;

(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the following serial number shall be inserted, namely:- “5 This is a system generated notice and does not require signature.”;

(c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted, ;

(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:- “3, This is a system generated notice and does not require signature.” 3, In the said rules, for FORM INV-01, the following form shall be substituted, namely:- “Note: Cardinality Means occurrence of field in the schema. Below are the meaning of various symbol used in this column:

0..1 : It means this item is optional and even if mentioned cannot be repeated

1..1: It means that this item is mandatory and can be mentioned only once.

1..n: It means this item is mandatory and can be repeated more than once (..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference, , 0 | Version 1. | Version Manda string(Max 1.0 It is the version of schema . It will 1 | number tory length: 10) be used to keep track of version of Invoice specification.

In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request.Incase application send this number then e- Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this number and it is registered on E- invoice system.

.1 | Invoice tory length:10) | SEZWOP/EXPWP/ | type of supply, some of the type EXPWOP/DEXP/ | examples are mentioned. It will SD/BOS/DC ° have also code for bill-of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional.

Detail JSON schema will mention these details later.

Rule to be checked.

1 | Preceeding Invoice Date of Manda | string 21-07-19 5 | e_ Date Invoice tory ; (DD/MM/ (ifthis | YYYY) section = is selecte dor Receipt Advice R Terms string(Max ] CREDIT30 This referetice is kept for user to. .

Supplier_Legal__ date 5 Supplier L The Institute of 7 | eference reference al length:20) provide their receipt advice details E to their customer.

1 | Tender_or Lot_Re Lot/Batch | Option | string(Max | TENDERJAN2020 | This reference is kept for 8 | ference Reference al length:20) mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender 1 | Contract_Referenc Contract Option | string(Max | CONT23072019 This reference is kept for i Number al length:20) mentioning contract number if supplies are made under any specific Contract Z| External _Referenc Any other Option | string(Max | EXT23222 An additional field for provision of OeL ie reference al length:20) any additional reference number for : such supply.

al length:50) Payee_Name Manda string(Max Billing Name string(Max | Adarsha It will be legal name of buyer 6 | Legal tory length:100) name 3 Billing Trade_N Buyer Manda | string(Max | Adarsha It will be Trade Name of buyer 7 | ame Legal tory length: 100) name 3 Billing GSTIN GSTIN Manda | string(Max | 29AACCR7832C1 | GSTIN of the Buyer 8 tory length:15) ZD 3 Billing POS State code Manda | String(Max | 29 Place of supply code of Supply 9 tory length:2) _ [4 Billing Address Address] Manda |:string(Max | Address Address of the Buyer Oj} 1 tory length: 100) 4 Billing Address Address? optiona | string(Max | Address Address of the Buyer 1 | 2 | length: 100) 4 Billing State Place Manda | string(Max | Bangalore State of the Buyer 2 tory length:50) 4 Billing Pincode pincode Manda | string(Max | 560002 Pincode of the Buyer 3 tory length:6) 4 Billing Phone Phone Option | string(Max | 080 2223323 contact number of the Buyer 4 number al length:12) 4 Billing Email eMail id Option | string(Max | billing@icai.com Email id of the buyer. This should 5 al length:50) be provided to help E-Invoicing system to receive this invoice on mail.

Name of the person to whom Payee | name tory length:100) payment is to be made | 4 Payee Financial Account Manda | string(Max Account number of Payee 8 | _Account Number tory length:18) 4 | ModeofPayment Payment Manda | string(Max | Cash/Credit/Direct | Cash/Credit/Direct Transfer 9 mode tory length:6) Transfer 5 | Financial_Institutio Financial Manda | string(Max A group of business terms to 0 | n_Branch Institution tory length:11!) specify Branch of Payee Branch (LFSC Code) 5 | Payment_Terms Payment Option | string(Max Terms of Payment with the I Terms al length:50) recipient if to be provided 5 | Payment Instructio Payment Option | string(Max A group of business terms 2\n Instruction | al length:50) providing information about the * ; payment.

string(Max | 5 | Credit_Transfer Option A group of business terms to |°3 | al lengih:50) specify credit transfer payments.

{|__| | 5 | Direct Debit Option | string(Max | A group of business terms to | 4 al Jength:50) specify a direct debit.

| § | Credit al (Min Format "DD-MM-YYYY", | length:1 lee length:3 DispatchFromDe T DISPATC. - vids Refer A 1.

List TotalDetails Bill Manda Refer A 1.3 7 | tails H from tory i | details | 5 | BCOM_GSTIN eCommerce | Option | string Mention og E commerce operator is | 8 | eGSTIN | al (Max supply is made through him } | length | | 15) 5 | ECOM_POS State code Option | String | 29 Mention og E commerce operator is 9 | al (Max supply is made through him length 2 Refer _A 12 ;

2) 6 | Sum_of allowance total optiona | Deci Sum of all allowances on document 6 | s_on-document_le discount 1 mal level in the Invoice. Must be vel (10, rounded to maximum 2 decimals.

2) 6 | Sum_of charges_o total other optiona | Deci Sum of all charges on document 7 | n_document_level charges | mal level in the Invoice. Must be (10, rounded to maximum 2 decimals.

| 2) 6 | PreTaxDetails Break up Option | Refer A 1.3 8 of the tax al rate at The total amount of the Invoice invoice without GST. Must be rounded to level maximum 2 decimals.

6 | Paid amount Paid Manda | Decim The sum of amounts which have 9 amount tory al been paid in advance. Must be (10,2) rounded to maximum 2 decimals.

7 | Amount_due_for_p Payment Manda | Decim The outstanding amount that is Q | ayment Due tory al requested to be paid. Must be rounded to maximum 2 decimals.

| VAT eyc. 4) | 7 | Remarks 0. | Remarks/N | Option | string New batch Items A textual note that gives 3 .l | ote al (Max submitted unstructured information that is length: relevant to the Invoice as a 100) whole.Such as the reason for any correction or assignment note in case the invoice has been factored.

7 | Additional Suppor | 0. | Supporting | optiona | string A group of business terms 5 | ting Documents_u | .1 | document 1 (Max providing information about rl URLs length: additional supporting documents 100) substantiating the claims made in | the Invoice. The additional supporting documents can be used for both referencing a document | number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).

7 | Additional Suppor | 0. | Supporting | optiona | string A group of business terms 6 | ting Documents .1 | document l (Max providing information about in base64 length: additional supporting documents format. 1000) substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be — known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).

7 | Invoice Allowance | 0. | Total optiona | Decim A group of business terms 7 | s or Charges .. | Value of ] al providing information about allowances (10,2) allowances or charges applicable at and ' invoice level as sometime discount charges at or charges may be applicable on invoice invoice level not on line item level.

| level Option Alphan 29AADFV7589C1Z0 GSTIN :: 29AMRPV8729LIZ!

8 | Sub supply Type Supply Manda | String( | Supply/export/Jobwork | A group of business terms Type tory Max providing information about the length: address to which goods and services 2) invoiced were or are delivered.

length:6 0)- 2 | Address1 1..1 | Address] Manda | string(M | Vasanth Nagar Detail of person and address tory ax wherefrom goods are dispatched.

length: 1 ;

00) 4 | State 1.1 | State Manda | Stringf Karnataka Detail of person and address tory Max wherefrom gocds are dispatched, length:2 :

) § | Pineode 1.1 | Pincode Manda | string(M | 560087 Detail of person and address tory ax wherefrom goods are dispatched.

length:8 ) ;

7 | Quantity 1..1 | Quantity Manda | Decimal | 10 The quantity of items (goods or tory (13,3) services) that is charged in the Invoice line.

8 | Free Qty 0..1 | free Option | Decimal | 1 Detail of any FOC item quantity al (13,3) 9} VAC 0..1 | uom Option | string(M | Box The unit of measure that applies to al ax the invoiced quantity. Codes for length:8 unit of packaging from UNECE ) Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/SCE Recommendation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendation 21 shall | be used. To avoid duplication with | existing code values in UNECE Recommendation No. 20, each code | value from UNECE Recommendation 21 shall be prefixed with an “X”, resulting in a 3 alphanumeric code when used as a unit of measure.

quantity } ‘1 | Gross Amount gross Option | Decimal | 5000 The price of an item, exclusive of a 7 amount al (10,2) GST, after subtracting item price discount. The ltem net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative.

| | Discount Amount discount Option | Decimal The total discount subtracted from 2 amount al (10,2) the Item gross price to calculate the Item net price.

| | Pre Tax Amount Pretax Option | Decimal | 50 This is the Value after the Tax.

3 ; al (10,2) Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for.

1 | lamt -IGST Manda | Decimal A group of business terms 6 Amount tory (11,2) providing information about GST as per breakdown by different categories, item rates and exemption reasons 1 | Camt CGST Manda | Decimal | 650.00 7 Amount tory (11,2) as per item 1 | Samt SGST Manda | Decimal | 650.00 8 Amount tory (11,2) as per item 1 |} Csarnt CESS Option | Decimal | 65.00 9 Amount | al (11,2) as per item , 2 | State Cess Amt State cess | Option | Decimal | 65.00 0 amount as | al (11,2) per item :

| 2 | Other Charges Other if Option | Dekimal A group of business terms I any al (11,2) providing information about i allowances applicable to the Invoice | as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole.

2 | Invoice _line_net Invoice Option | Decimal The total amount of the Invoice 2 | amount line Net al (11,2) line. The amount is “net” without Amount GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must, be : rounded to maximum 2 decimals.

2 | Order Line Ref Reference | optiona | String Reference of purchase order.

| 3} erence to ] (50) purchase ;

order j 2 | Item Total net Option | Decimal | 5000 A group of business terms 4 amount al (53,2). providing the monetary totals for .

the Invoice. é 2 | Origin Country Origin optiona | String( This is to specify item origin 5 country of | | Max country like mobile phone sold in item length:2 India could be manufactured in } China. :

2 | Serial No Details Option | Refer _A 1.3.2 rIGST Value IGST Decimal Appropriate taxes based on rule will Amount al (11,2) be applicable. For example either of | as per CGST& SGST or IGST will be | invoice mandatory. As there is no way to | show conditional mandatory, optional has been mentionted against all taxes.

Batch Name

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-I'V (Extraordinary) in today’s date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi / The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P.

Estate, New Delhi i

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

10. Website.

11. Guard File.

(Manoj Kumar) Dy. Secretary IV (Finance) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification, dated the 22"4 June, 2017, vide No. F.3 (10)/Fin (Rev-]1/2017-18/DS-VI/342, dated the 224 June, 2017 and last amended vide notification No. 75/2019 - State Tax, dated 29/12/2020, published vide No. F.3 (68)/Fin (Rev-I)/2019-20/DS-IV/ 256, dated 29/12/2020.

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1..1 Version n u m b e r string(Max ‘length:10) Mandatory

1.0 It is the version of schema . It will be used to keep track of version of Invoice specification.

IRN G..1 Invoice Reference N u m b e r M a n d a t o r y string(Max length:50) 649b01ft This will be a unique reference n u m b e r for this invoice.

It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank.

In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request.

In case application send this number then e-Invoice system will validate it and after validation registered same n u m b e r against this invoice.

Invoice will only be valid once it has this n u m b e r and it is registered on E-invoice system.

Invoice _type_code L h Code for Invoice type M a n d a t o r y string(Max length:10) B 2 B / B 2 C / S E Z W P / S E Z W O P / E X P W P / E X P W O P / D E X P / I S D / B O S / D c This will be the code to identify type of supply, some of the examples are mentioned.

It will have also code for bill of entry, invoice and other type of documents.

B2C invoice can be m e n t i o n e d as type and based on that s o m e fields will b e c o m e optional.

Detail JSON schema will mention these details later.

I n v o i c e _ S u b t y p e _ c o d e Sub. C o d e for Invoice type M a n d a t o r y D r o p D o w n R e g u l a r / Credit Note / Debit Note Type of the D o c u m e n t Can be used as Regular for Bill of Supply and Delivery Challan etc Invoice N u m

1.1 Invoice n u m b e r M a n d a t o r y string(Max length:16) $a/1/2019 It will be as per invoice n u m b e r rule m e n t i o n e d in C G S T / S G S T rule.

Rule to be checked.

Invoice_Period_Start_Date 14 Invoice period start date M a n d a t o r y :

(if this “section is selected or used} string (DD/MM/YYYY) 5 | Invoice Date

1.1 Invoice Date M a n d a t o r y string 21/7/2019 The date when the Invoice was issued.

Format (DD/MM/YYYY) "DD/MM/YYYY" 6 | Invoice_currency_code

1..1 Currency code Optional string(Max USD it depicts an additional currency in which all Invoice .

length:16) amounts can be given along with INR.

one additional currency shall be used in the Invoice.

7 | Reverse charge

0.1 | Reverse Charge optional Character i Is the liability payable under reverse charge 21-07-19 10 I n v o i c e _ P e r i o d _ E n d _ D a t e

1.1 "qt Invoice Period End date Detail of Base Invoice w h i c h is being a m e n d e d by s u b s e q u e n t d o c u m e n t M a n d a t o r y (if this section is selected or used) M a n d a t o r y {if this section is selected or used) string(Max string ( D D / M M / Y Y Y Y ) length:16) 21-07-19 Sa/1/2019 This is the reference of original invoice to be provided in the case of debit and credit notes.

In mere invoicing this is not required.

It is required to keep future expansion of e versions of Credit notes, Debit Notes and other d o c u m e n t s requried under GST aL Linea Littman Sate lbse Arabi Terms reference CREDIT30.

14 | I n v o i c e _ D o c u m e n t _ R e f e r e n c e

1.1 Invoice reference Optional string(Max KOLO1 This reference is kept for user to provide any additional “| length:20) fields for eg., some branch, their user id, their e m p l o y e e ’ jd, sales centre reference etc.

15 | Preceeding_Invoice_Date 1 Date of Invoice M a n d a t o r y string 21-07-19 {if this {(DD/MM/YYYY) section is ;

selected or used) Reference date (DD/MM/YYYY} ‘17 R e c e i p t _ A d v i c e _ R e f e r e n c e

0..1 Optional string(Max This reference is kept for user to provide their receipt length:20) advice details to their customer.

18 | T e n d e r _ o r _ L o t _ R e f e r e n c e

0..1 Lot / Batch Optional string(Max T E N D E R J A N 2 0 2 0 This reference is kept for mentioning n u m b e r or detail Reference length:20) of Lot or Tender if supplies are m a d e under such Lot or tender 19 | Contract_Reference

0..1 Contract Number Optional string(Max C O N T 2 3 0 7 2 0 1 9 This reference is kept for mentioning contract number if length:20) supplies are m a d e under any specific Contract 20 | External_Reference O..1 Any other Optional s t r i n g { M a x E X T 2 3 2 2 2 An additional field for provision of any additional reference jength:20) reference number for such supply.

21 | -Project_Reference

0..1 | Project Reference Optional string(Max PJTCODEO1 This reference is kept for mentioning Project number if = ‘ !

length:20) supplies are made under any specific Project“ 22 | R e f N u m i

0..1 V e n d o r PO Optional string( Max Vendor PO /1 0 = Reference number length:16) 23 | RefDate

0..1 V e n d o r PO Optional string 21-07-19 00-01-00 Praha alle ner ve ni 25 Supplier_Legal_ Name

1..

| Supplier_Legal_Na | Mandatory string(Max The Institute of Charetred Name as appearing in PAN of the Supplier me length:100) Accountants of India 26 Supplier_trading_name

0..

| Trade N a m e of Optional string(Max “ICAI A n a m e by which the Supplier is known, other than Supplier length:100) Supplier name (also known as Business name).

27 Supplier_GSTIN

1..

| Gstin of the M a n d a t o r y A l p h a n u m e r i c with | 2 9 A A D F V 7 5 8 9 C 1 2 0 GSTIN of the supplier Supplier , 15 characters 28 .

Supplier_Address1

1...

| Supplier a d d r e s s M a n d a t o r y string(Max Vasanth Nagar Address of the Supplier length:100) 29 Supplier_Address2

0..

| Supplier address 2 Optional s t r i n g ( M a x Bangalore City of the Supplier length:100) 30 Supplier_City

1..

| Supplier address 2 | Optional string(Max Bangalore City of the Supplier length:50) 31 Supplier_State

1..

| Place M a n d a t o r y string(Max Karnataka State of the Supplier length:50) 32 Supplier_Pincode

1..

| Pincode M a n d a t o r y string(Max 560087 Pincode of the Supplier length:6) 33 Supplier_Phone

0...

| Phone Optional s t r i n g ( M a x 9 9 9 9 9 9 9 9 9 9 Contact n u m b e r of the Supplier length:12) 34 Supplier_Email

0..

| eMail id Optional string({Max Email id of the Supplier.

length:50) Buyer Legal n a m e | M a n d a t o r y string(Max length:100) Adarsha Payee N a m e Payee n a m e M a n d a t o r y string(Max - Name of the person to w h o m payment is to be made af Billing _Trade_Name

1..

| Buyer Legal name Mandatory ‘| string(Max Adarsha It will be Trade Name of buyer 1 length: 100) 38 Billing_GSTIN

1..

| GSTIN M a n d a t o r y s t r i n g ( M a x 2 9 A A C C R 7 8 3 2 C 1 Z D GSTIN of the Buyer 1 length:15) 39 Billing_POS

1..

| State code M a n d a t o r y String(Max 29 Place of supply code of Supply i length:2) 40 Billing_Address1

1..

| Address1 Mandatory string(Max Address Address of the Buyer 1 length:100) Al Billing_Address2

0..

| Address2 optional string( Max Address Address of the Buyer’ if length:100} 42 Billing_State

1..

| Place M a n d a t o r y string(Max Bangalore State of the Buyer 4 length:50} 43 Billing_Pincode

1..

| pincode Mandatory string(Max 560002 Pincode of the Buyer 1 length:6) 44 Billing Phone O..

| Phone number Optional string(Max 080 2223323 contact number of the Buyer “ 1 length:12} 45 Billing_Email

0...

| eMail id Optional string(Max Email id of the buyer.

This should be provided to-help E- 1 length:50) invoicing system to receive this invoice on mail.

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Seeks to make amendment (2020) to CGST Rules. (Notification No. 02/2020-State Tax)

The enactment

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