(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETIE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE, NEW DELHI-110 002 No. F.3 (101)/Fin (Exp-IV)/2021-22/DS-IV/ 5-79 Dated: O46 Loy Notification No. 82/2020 — State Tax No, F.3(101)/Fin.(Exp-1V)/2021-22/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 recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- L.Short title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Thirteenth Amendment) Rules, 2020,
(2) Save as otherwise provided in these rules, they shall come into force on the [0" day of November, 2020,
2. In the Delhi Goods and Services Tax Rules, 2017 (hereafter in this rotification referred to as the said rules), for rule 59, the following rule shall be substituted with effeet from the |" day of January, 2021 namely:- “39. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section a7;
shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner,
(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may fumish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1" day of the month succeeding such month till the 13'"day of the said month,
(3) The details of outward supplies furnished using the [FF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-I for the said quarter,
(4)The details of outward supplies of goods or services or both furnished in FORM GSTR-I shall include the—
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and ii) inter-State supplies with invoice value more than two and a half lakh rupees made to Pp I the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax: and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax:
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(5) The details of outward supplies of goods or services or both furnished using the IFF shall include the —
(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued previously.”.
3.{n the said rules, for rule 60, the following rule shall be substituted with effect from the 1" day of January, 2021, namely:- “60. Form and manner of ascertaining details of inward supplies.-(1)The details of outward supplies furnished by the supplier in FORM GSTR-I or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A._ through the common portal, as the case may be.
(2)The details of inveices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal,
(3)The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal
(5)The details of tax collected at source furnishedby an e-commerce operator under section 52in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.
(7)An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month,electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-I for the previous month to the due date of furnishing of FORM GSTR-I for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-Hor the preceding quarter to the due date of furnishing details using the [FF for the first month of the quarter;
(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the LFF for the second month of the quarter;
(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter;
(ili) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit ora Special Economic Zone developer ona bill of entry in the month.
(8)The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the [FF by a registered person required to fumish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-] by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-L by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39,"
4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted, namely: -
(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or 4 person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner,on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentysecond day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Pu njab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, C handigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth da 'y of the month succeeding such month,”
5. In the said rules, for rule 61, the followi ng rule shall be substituted with effect from the 1 day of January, 2021, namely: - “ol. Form and manner of furnishing of return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under—
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month:
(11) previso to sub-section (1) of section 39, for each quarter, or part thereof, for the class af registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:— Table
8. Class of registered persons | Due Date | No.
qd) (2)
(3) iT, Registered persons whose principal place of | twenty-second day of the month business is in the States of Chhattisgarh, Madhya succeeding such quarter, Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and |p _[ Nicobar Islands or Lakshadweep. | 2; Registered persons whose principal place of | twenty-fourth day of the month business is in the States of Himachal Pradesh, | succeeding such quarter, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Qdisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifih day of the month succeeding such month;
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may —
(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month,
(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.”.
6. In the said rules, after rule 61, the following rule shall be inserted, namely:- “G1A. Manner of opting far furnishing quarterly return,-(1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1" day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,—
(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard: or
(b) opts for furnishing of return ona monthly basis, electronically, on the common portal:
Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.
(2) A registered person, whose ageregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his ageregate turnover exceeds 5 crore rupees.
7. In the said rules, in rule 62,
(i) in sub-rule (1),the words, figures, letters and brackets “or paying tax by availing the benefit of noufication of the Government of National Capital Tertitory of Delhi, Department of Finance, Revenue-[, No. 02/2019— State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-1)/2019-20/Ds- V/425, dated the 12th September, 2019”, shall be omitted;
(ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No, 02/2019- State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-1)/2019-20/DS-VI/425, dated the 12th September, 2019” shall be omitted;
(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No, 02/2019 State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-1)/2019-20/DS-V1/425, dated the 12th September, 2019” shall be omitted;
(iv)sub-rule (6) shall be omitted.
7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.
8. After FORM-2A, the following FORM shall be inserted, namely: — “FORM-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE) (1 /GSTIN
(a). Legal name of _Tegistered person 2(b), Trade name, 2(¢), Date of generation P e =] DD/MM/YYYY HH:MM
3. ITC Available Summary Amount in @ in all sections GSTR- tear Centr State/U Ces HITS PEt 3B Tax re alTax T tax $ 5 eT URS SE Pee Ca OMCON Cea ed hates RM GS : 1 ‘ Advisor positive, credit may be availed under Table 4(A)(5) of FORM All other ITC - Supplies from — I registered persons other than 4(A)(5) re ae - reverse charge S negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR- —_ 3B.
B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) De ta il s If this is positive, credit may be availed under Table 4(A)(4) of FORM GSTR- ll Inward Supplies from ISD 4(A)(4) fee Hi negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-
3B.
ISD - Invoices De ;
ta l Ie ISD - Invoices (Amendment) alates Ae Hl Inward Supplies liable for reverse charge
3.1(d) 4(A)(3) rie | These supplies shall be declared in Table
3.1(d) of FORM GSTR- 3B for payment of tax.
Credit may be availed under Table 4(A)G) of FORM GSTR- 3B on payment De ta il s B2B - Invoices of tax.
B2B - Debit notes B2B = Invoices (Amendment) B2B - Debit notes (Amendment) Import of Goods A(A)(1) If this is positive, credit may be availed under Table 4(A)Q) of FORM GSTR-
3B.
If this is negative, credit shall be reversed under Table 4(B)(2) of FORM IMPG - Import of goods from overseas IMPG (Amendment) SEZ IMGSEZ - Import of goods from e a ;
[ If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-
3B. I Others 4(B)(2) If this is negative, then credit may be reclaime d subject to reversal of the same on an earlier instance, B2B - Credit notes B2B - Credit notes (Amendment) » | B2B - Credit notes (Reverse *e | charge) _lt | B2B- Credit notes (Reverse =i = charge) (Amendment) aye ISD - Credit notes a | ISD - Credit notes (Amendment) ha |
4. ITC Not Available Summary GST at ee a8 er eT aut State’ Ce R-3B 3 a oF 23 a UT tax ss Tabl Ci IE ee G (%) a) () (%) Advisor “ hi tiy : Heading ma orem ity Meaty ats chet rs FORM GSTR-3B i PartA ITC Such credit All other ITC - Supplies from shall not I registered persons other than NA be taken reverse charge in FORM GSTR- | 3B B2B - Invoices i = B2B - Debit notes 8 B2B - Invoices (Amendment) / B2B - Debit notes (Amendment) ;
Such credit I Inward Supplies from ISD NA shall not be taken = eee Le '= in = |. Terms Used :- a.
C a n ITC — Input tax credit B2B — Business to Business ISD — Input service distributor IMPG — Import of goods IMPGSEZ — Import of goods from SEZ FORM GSTR- 3B 'S ,, LISD- Invoices bee A ISD Amendment - Invoices jek pe These supplies shall be declared in Table
3.1(d) of FORM Il Inward Supplies liable for reverse | 3.1(d me charge ) payment of tax.
Howeve r, credit will not be availabl eon the same.
, |B2B - Invoices bie 9 B2B - Debit notes i a B2B - Invoices (Amendment) B2B - Debit notes *{Amendment) PartB ITC Reversal. Abe mat Credit shall be reverse d under I Others 4(B)( Table 2) B2B - Credit notes B2B - Credit notes (Amendment) 3 B2B - Credit notes (Reverse charge) A B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) Instructions:
2s Important Advisory:
a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1, 5 and 6, It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1, 5 and 6would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B, However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details, b) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of DGST Act, 2017, i. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system, Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.
It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-Is, 5s and 6s being filed by your suppliers, generally between the due daies of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the DGST Rules and is also available under the “View Advisory” tab on the online portal, For example, FORM GSTR-2B for the month of February will consist of al! the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12" February to 23:59 hours on 11" March, Italso contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers, It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.
Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-
26. It is divided into following two parts:
A. Part A captures the summary of credit that may be availed ir. relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.
Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B.
However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies, Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts, Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances.
b, Credit shall be reversed wherever necessary.
c. Tax on reverse charge basis shall be paid.
Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made ayailable online and through download facility.
. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable, Table wise instructions:
Table No, and Instructions Heading ; _ = Table 3 Part A i. This section consists of the details of supplies (other than those on Section | which tax is to be paid on reverse charge basis), which have been All other ITC - declared and filed by your suppliers in their FORM GSTR-1 and Supplies from registered persons other than reverse charge a.
This table displays only the supplies on which input tax credit is available.
Negative credit, if any may arise due to amendment in B2B— Invoices and B2B — Debit notes, Such credit shall be reversed in Table 4(B)(2) of FORM GSTR-3B.
Table 3 Part A Section II Inward Supplies from ISD This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
This table displays only the supplies on which ITC is available.
Negative credit, if any, may arise due to amendment in ISD Amendments — Invoices. Such credit shall be reversed in table 4(B\(2) of FORM GSTR-3B.
Table 3 Part A Section III Inward Supplies liable for reverse charge ili.
This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1, This table provides only the supplies on which ITC is available.
These supplies shall be declared in Table 3.1(d) of FORM GSTR- 3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax.
Table 3 Part A Section IV Import of Goods This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system.
This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for.
The ICEGATE reference date. is the date from which the recipient is eligible to take input tax credit, The table also provides if the Bill of entry was amended.
Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available.
Table 3 Part B Section | Others This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-I and 5 Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
Table 4 Part A Section | All other ITC - Supplies from registered persons other than reverse charge ili, This section consists of the details of supplies (other than those on which tax ts to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-I and 5.
This table provides only the supplies on which ITC is not available, This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section II Inward Supplies from ISD iil.
This section consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
This table provides only the supplies on which ITC is not available, This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section III Inward Supplies liable for reverse This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-I.
This table provides only the supplies on which ITC is not charge available.
iii. ‘These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies.
Table 4 Part B 1, ‘This section consists details the credit notes received and Section | amendment thereof which have been declared and filed by your Others suppliers in their FORM GSTR-1 and § il. This table provides only the credit notes on which ITC is not available.
iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
9, This notification shall come into force with effect from 10" day of November, 2020, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, a (Manoj Kumar) Dy. Secretary [VY (Finance) No. F.3 (101)/Fin (Exp-IV/2021-22/DS$-IV/ 5~ 9g Dated: @ 7/o Wo ) 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 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, LP. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, IP, Estate, New Delhi.
5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 7, The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi
8. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi.
9. ‘The P.S. to the Leader of Opposition, 29, Dethi Legislative Assembly, Old Secretariat, Delhi.
10, OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
11. Website.
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1, Arle worsye, fecet @ yar ufea, soerewore ufsarersy, fect |
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4. syed, wou oy, fool, ara wae, argd). exec, 4g feeeh |
5. ante qerat & afeRed ura, uefa woe! ea feet uo, feeci wearer, Ag facet |
6. fea vat @ utes, usta wort aa fleet aren, feet ufaarea, ag fee |
7. arfeRad afea (fate), uefa worn aa feces aro, feet ufearea, ag feet | s. dyad Pees, woe wars fm, fad fear, usta user aa fleet aa, fect feared, ay free |
9. Aart ufaver & frof afer, 29, fecett fae war, yer Ufearera, feceit |
10. wa ufsa S fase qraifert, wea weer aa fee wror, feeci fear, ag facet | 11, dq Use| 42, 1 Wise | oe OQ yn ne @aAR) 3a Ufaa-Iv (faa) — yo fran feecth & wos, sae, aT IV 4 Ho wo 03(10)/ feat Real) / 2020-21 / SIGa— V1 /342, TRA 22 GA, 2017 ERT Vera HERAT AR 22 VF, 2017 ERT vera fay ae ey sik var site wae fees G worms, eR, AMT IV, are 07/07/2021 ERT wert sire F. 79 /2020-R1ey He, AT 07/07/2021 wit feeeil @ Was, STIR, APT—1v) A Wott 03(100) / fet (a-1V) / 2021-22 / SIWa-V / 538 AT 07/07/2021 ERI fear War a |