(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No. F. 3(96)/Fin(Rev-1)/2019-20/DS-VIL A” @ Dated: Uf 3/2) Notification No. 20/2019 — State Tax No. F. 3(96)/Fin(Rev-1)/2019-20/- 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 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 (Third Amendment) Rules, 2019.
(2) This Notification shall be deemed to have come into force with effect from 23 April.
2019.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- “Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:
Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish al! returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.”.
3. In the said rules, tn rule 62,- a) b) c) d) in the marginal heading, for the words “Form and manner of submission of quarterly return by the composition supplier”, the words “Form and manner of submission of statement and return” shall be substituted;
in sub-rule (1), -
(i) for the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “ FORM GSTR-4”, the following shall be substituted, namely:- “paying tax under section 10 or paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue -1) No. 02/2019- State Tax (Rate), dated the 12" September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-1)/2019-20/DS-VI/425 dated the 12" September, 2019 shall-
(i) furnish a. statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP- 08, ull the 18" day of the month succeeding such quarter; and
(ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,”;
(ii) the proviso shail be omitted;
in sub-rule (2), for the portion beginning with the words “return under” and ending with the words “other amount”, the following shal! be substituted, namely:- “statement under sub-rule (1) shall discharge his liability towards tax or interest”:
in sub-rule (4),-
(1) after the words and figures “opted to pay tax under section 10” the words, letters, figures and brackets “or by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of f) Finance (Revenue-I) No. 02/2019- State Tax (Rate), dated the 12” September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV.
vide No. F.3(52)/Fin.(Rev-1)/2019-20/DS-VI/425 dated the 12" September, 2019” shal! be inserted;
(ii) in the Explanatton,- (A) after the words “not be eligible to avail”, the word “of” shall be omitted;
(B) after the words “opting for the composition scheme”, the words, letters, figures and brackets “or opting for paying tax by availing the benefit of notification of the Government of National Capital Territory of Dethi in the Department of Finance (Revenue I) No. 02/2019-State Tax (Rate), dated the 12" September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-1)/2019-20/DS-V/425 dated the 12" September, 2019” shail be inserted;
in sub-rule (5), for the words, figures and ietters “the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever 1s earlier”, the words, letters and figures “a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period ull the thirtieth day of April following the end of the financial year during which such withdrawal falls” shall be substituted;
after sub-rule (5), the following sub-rule shall be inserted, namely:- “(6) A registered person who ceases to avail the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-l) No. 02/2019-State Tax (Rate), dated the 12" September, 2019, published in the Gazette of Dethi, Extraordinary, Part IV, vide No. F.3($2)/Fin.(Rev-1)/2019-20/DS-V1/425 dated the 12" September, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.”:
4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- “Form GST CMP — 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1, | GSTIN 2 (a) | Legal name <Auto>
(b)} Trade name <Auto>
(c)| ARN <Auto> (After filing)
(d)! Date of filing | <Auto> (After filing)
3. Summary of selt-assessed liability (net of advances, credit and debit notes and any other adjustment due to amendments ete.)
(Amount in 2 in all tables) Sr. Description Value Integrated | Central | State/ UT | Cess No. tax tax tax | 2 3 4 5 6 7 I. Outward supplies (including exempt supplies)
2. Inward supplies attracting reverse charge including import of services 3, Tax payable (1+2) 4, Interest payable, if any Tax and interest paid 4, Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom, Signature Place ; Name of Authorised Signatory Date: Designation/Status Instructions:
1. The taxpayer paying tax under the provisions of section 10 of the Delhi Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 02/2019-State Tax (Rate), dated the 12"" September, 2019 [F.3(52)/Fin.(Rev-1)/2019-20/DS-V1/425 dated the 12" September, 2019} shall make payment of tax on quarterly basis by the due date.
Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability.
Negative value may be reported as such if such value comes after adjustment.
if the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period.
Interest shall be feviable if payment is made after the due date.
‘Nil’ Statement shall be filed if there is no tax liability due during the quarter.”
5. In the said rules, in FORM GST REG-O1, after instruction number 16, the following instruction shali be inserted, namely:- “17. Taxpayers who want to pay tax by availing benefit of notification No. 02/2019- State Tax (Rate), dated the 12"" September, 2019, as amended, shall indicate such option at serial no. 5 and 6.1 (iil) of this Form.”.
By order and in the name of the Lt. Governor of the National Capita! Territory of Dethi, Or:
(Sunil Sehgal) Dy. Secretary VI (Finance) No.F3(96)/Fin(Rev-1)/2019-20/DS-VI_A7¢) Dated: Y3f2- O Copy forwarded for information to:- I.
2.
3.
8.
9, The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Principal Secretary (Finance), Govt. of NCT of Dethi, Delhi Sachivalaya, 1.P. Estate, New Delhi - The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-[V (Extraordinary) in today’s date.
‘he Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Dethi.
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, [.P.
Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
The P.S. to the Leader of Opposition, 29, Dethi Legislative Assembly, Old Secretariat, Dethi.
OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi.
. Website.
10. Asuard File. ‘ .
: POS (Sunil Sehgal) Dy. Secretary VI (Finance) Note:- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV.
vide notification dated the 22™ June, 2017, published vide number F.3(10)/Fin (Rev-1)/2017- 18/DS-V1/342 dated the 22" June, 2017 and last amended vide notitication No. 16/2019- State Tax, dated the 6" January, 2020, published vide number F.3(95)/Fin (Rev-1)/2019- 20/DS-V1/14 dated the 6"" January, 2020,