(TO BE PUBLISHED.!N PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPI' AL TER RITORY OF DELHI FINANCE (EXPEN DATURE-1 DEPARTMENT DELHI SACSIVALAYA, LP. ESTATE: NEW DELHI-110002 Notification !Vo. 35/202 1~ State Tay.
Dated: the/7 January 2022 No. F.3 (142)/Fin.(Exp-D/2021-22/N3-l/ 33 - iin exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (C3 of 2017), the Lt. Governor of the National Capital Terrory of Delhi, on the recommendations of the Council, hereby makes the following rules turther to amend the Delhi Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be.calied the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 24th September, 2021.
2. In the Delhi Goods and ‘srvices Tax Rules, 2017 (hereinafter :eferred to as the said rules),
(1) In rule 10A of the said rules, with effec: trom the date as may be notified, -
(a) after the words. “details of banic account”, the words “which is in name of the registered person and obtained on Permanent Acccunt Number of the registered person” shall be inserted;
(b) the following proviso shall be inserted, namely:- “Provided that in case of a proprietorship concern, the Permanent Account Number of the sroprietor shall also be linked witl; the Aadhaar number of the proprietor.”;
(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, nameiv:- “10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who kas been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the cas: of proprietorshir firm, or of an partner, in the case of a partnership firm, or of the karta, in the case of a Hinau undivic 2: family, or of the Managing Director or any whole time Director, in the case of a company, 0, of any of the Members of the Managing Committee or 2n Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in che case oi'a Trust ar.¢ of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:
Table S. No. Purpose
(1) (2) 1 For filing of application for revocation of cancellation of registration in ‘ |FORM GST REG-21 under Rule 23
2. |For filing of refund application in FORM RFD-0) under rule 89 3 For refund under rule 96 of the integrated tax paid on goods exported out of * dIndia
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: —
(a) her/his Aadhaar Errolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority uncer the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shal undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number”;
(3) In rule 23 of the said rules, in sub-rule (i), with effect from the date as may be notified, after the words “on his own motion, may”, the words, figures and letter “, subject to the provisions of rule 10B,” shall be inserted;
(4) In rule 45 of the said rules, in sub-rule (3), with etfect from the 1° day of October, 2021, -
(i) for the words “during a quarter”, the words “during a specified period” shall be substituted;
(ii) for the words “the said quarter”, the words “the said period” shall be substituted;
(iii) after the proviso, the following explanation shall be inserted, namely: - “Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-
(a) the period of six consecutive months commencing on the 1* day of April and the 1* day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and
(b) a financial year in any other case.”
(5) In rule 59 of the said rules, in sub-rule (6), with effect from the | day of January, 2022, -
(i) in clause (a), for the words “for preceding two months”, the words “for the preceding month” shall be substituted;
(ii) clause (c) shall be omitted;
(6) In rule 89 of the said rules, -
(i) in sub-rule (1), with effect from the date as may be notified, after the words “may file”, the words “, subject to the provisions of rule 10B,” shall be inserted;
(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFED-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that :he said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.” ‘
(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall se inserted, namely:- “(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”;
(8) After rule 96B of the Said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:- “96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub- rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:
Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”;
By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, We ty (Manoj Kumar) Dy. Secretary I (Finance) No. F.3 (142)/Fin.(Exp-I)/2021-22/DS-I/ 93 Dated: the // January 2022 Copy forwarded for information to:-
1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
2. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to
8.
9.
publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P, Estate, New Delhi.
The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. 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.
10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi.
ewer
2. Guard File.
MW (Manoj Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part lV, vide notification No. 3/2017-State Tax, dated the 22"4 June, 2017, published vide number F3(10)(Rev-1)/2017-18/DS-V1/342, dated the 22™ June, 2017 and were last amended vide notification No. 32/2021 - State Tax, daied the 6" Janvary 2022 vide number F.3(141)/Fin.(Exp-1)/2021-22/DS-1/13, daied the 6" January 2022.
_ Feeet Woes sree BS APT UR A were) wsite wort aa fot ua fat (era—I) fearr feet frame, sth. wee, ad PRect-110002 feats: :/7 watt, 2022 TERE GT 35 /2021-ATST HE Wow! 03(142)/frat (eal / 2021-22 /Swa-1 / 33 : fees area ak Yar ae ae, 2017 (2017 I 03) Gt ERT 164 ERT wed wal wr wart aR ey, wera 2017 @T ik Gaikrst aa > fy Prasad Aaa wre = sefa—
1. Witrer arr site wne—(1) gf Prat or wither art feet arr oie Ger ae Grad wart) fray, 2021 24 @) = Prat ¥ oraen sada & Ryare, a Per anther 24 fever, 2021 S any ett |
2. fecett ara aie Var ay faa, 2017 (Os sea gad wag var Faq wer var a) A
(1) saa Prat & fre ion 4, Wet ante 8 ot affair at ore () “te are & ak" seat F year “ot efostpa afte Ar G et aie vfore ftp @ eokpat erat Gre Wea we wre fear aren ey” wet aiceeenftte fre area.
(@) Pefetiat wae saxentte fear aren, seq RY WU WA SB een 4, arent a wert Ger den wae samen Wear B at GS ws er’:
(2) vad Pras & Red 10m & oeag, wht ante @ ot afta A ore, Prefered Pam sioenfte fear wren, srerfe— “08. WRrgpa waft 3 fee sre swarm 25 A soe 64) @ aria sfrafaa atthe Piet eirgtod aft, rt Aerio } onia voter a parr ua aR fra war 3, cart of a er F eset ar unten we a eer a ante a eq aftr Ege St cen AH wah a wet A cen A weer weer Peery aera yotanfers Pree a afte & we ur afrel & Perr a feet Pensét at weer GA FS eel He or a wa or ae A een a ert de on aig =areh, oi mod serena He tag aret & wy Q) 4 gen fe vtet } fe oa as Oo wa A oe we Pl SRAM HT:
Rv PRL Vey 4) @)
1. | fram 23 & ants, winowr & wero d wader o fie peo , vireael smegefi-o1 # orden wea aa @ fav 2, Pay so S sey wed aeywei—o1 F wea aided wea aw fery
3. Par 96 & oeit uRa & orex Pale fey ay aa oy Ward Ualpd ae ® wfeera a fer wager ae Bt Ty 8, ah kr aired war } certo GE wen, serie:
(®) amt are ariod onset wef, sik
(zg) () Rees S wer ge wage. an
(i) ANg Pore ordin err Ut fear we: sae VEE wea
(ii) ordi: ar
(iv) Flex arr afta, 1988 (1988 aT 59) 3 ania aqeftr met err UN Gt Wy arert appara;
Wg ve ak fe yer athe dear & ondeq 8 de fF o fae ome den a SEAT PRAT |;
@) vat Maat & Fam 23 & oafay (1) 4, et ate @ at afefea Bore “eae WORT WR Re far ar 8," weal S wea ay tow A mau S oni wed ev’ Wee, Be a sare staenfte fu wre:
(4) sac fast @ freq 45 & wafer @) 4, 1 sraqae, 2001 & —
(i) “frat @ <em", wet S wes wy, “Pe aa S oem’, weg VY TTT:
(i) “frre, wel S WA Wy, “ow sta BY, wee WE TTT.
(ii) Rye F tea, Pafehas were sient fra wren, ser :
TRER-sa Soa a waters S fare, “fafafse ara ve a sek (#) Ret afer & dae 4, freer dhe qiadf fata af & chr wa arn ua ars way & site 2,1 ale afk 1 oR TT eT a al we aaadf anal a safer erm: sik (@) feet oe are 4 forte ad eh
(6) ow Fast @ fea so @ safrae 66) 4 1 waa, 2022 & —
(i) Gs (@) 4 ‘ftec ct seh S fay’, wai o we we ‘af a SO Wet VY TINT:
(ii) @s @) or ag fear are, 6) ow Pant & faa ag F- @) saas 4) 4 teh ate 8 oF afta ot om, “sdegife wo W vet d Tea,”, Perm 108 & sede G semis ved gy,” wee stasenfta feu wre:
(i) Soa O) & cea, Peafetaa sora staxenfte fear orem. ae ‘(@) HOPI St ort 77 S onha sad eri dea fat ax 3 wes a a Oe Te aly lh, CaS ER SAINI Wea WAS ae WaweR B deer 4, ot versed? aR Fee AAT WT, SRR we we aS Were a ante et at at oot & soem & we, ar ch meet wo AY a ang ER? aeyfedt gfe se } aay ¥, cies dea dS wea a weg oie IRVpSs-c: 4 sdeeite gt S andes we war.
Wy Sh oder ga sulay S wad eA OS od sew we aS fowl Were & weer 4, wa ate & fa 8 ae woar wart dare a ad at soft & sa & ad wget far ore |:
(7) ow raat & fra 6 S suhag 1) 4, Ss (@) S wen, wh ante S ot afar Ol omy, Prafetad we siaenfte fear wren, aay ‘@) aden 4 Pron ioe A arate aft 8 anne arama aaa 21’:
@) ow Pat o Rem cow & wee, Wh atte o a atafaa a oe fread Par saxentte fear aren, seat "Qen) afta ort 8g de waren fram 91 w& suf (3), fram o2 & suf (4) ak Pay 94 @ Wa & cry, “de we’ S andes or te Se ee aa Sm W adew @ AM US cen Seay wire aren Be we wre far war &:
OH St ws ai Fait Gar) wa ufea—I (faa) Powe 03(142) /feAt (A-1) / 2021-22 / Swa-1 / 33 festa: :/7 GAA, 2022 1 Aree ore, fect & yer ufa, worse wares, Reet 2 afta yer fee, ware pene fear, wsita wert aa fet wor, Rat ura, Ag fees at va ofaed wie wea aro Ht atte & Reh worst apr OR GaN) H sree | 3 Wer fea (fea), asia woe aa feet wear, feet wiraree, ae feet 4 sTgat, Wor ox, feos, aR was, anh. see, ad feet | 5 are Ferra & oftRed ura, usa woe ea feet aa, eet wire, ag feed | 6 fea Hal & fea, usta weet aa fet ua, Rest ware, at Pech 7 afeRed ufra (fate), rsa weet aa feect war, Rect ararera, ae Rech 8 wget Pee, wer tan fears, frat fae, wsfta wast as fect uae, Rett urarea, ay feet | 9 Far uituar & Pot afta, 29, feet fae wear, yeraT wftrarera, feet | 10 Fea wea & fay wrattent, sha weet ds fect aro, fleet wfrarera, ae fecal | Sy STE | 12 WIS | Ps 3 $4 (ris Ga) wu Ufera— 1 (fae) feo: ya fan, fol & woes, een, wT-Iv % aia W. 3/2017 TE TN 22 UA, 2017 art Wea Wow 03(10) /fra QToRa—I) / 2017-18 / Sa-VI_/ 342, are 22 OA, 2017 ERT wea fey ay & ak var siftr detest safe a 32/2021NRY XY, ART 6 waa, 2022 ERI ain wom 03(141) / fet (a-1) /2021-22 /SGS-1/13 , ANKE 6 wa, 2022 ert fear var |