(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE; NEW DELHI-110 002 No. F.3 (102)/Fin (Exp-IV)/2021-22/DS-IV/ 5°70 Dated: 6 Y/O7/o8/ Notification No. 84/2020— State Tax No. F.3(102)/Fin.(Exp-IV)/2021-22/D8-IV/ - In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub-rule (1) of rule 61A of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:—
(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:
(ti) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.
(2) A registered person whose aggregate tumover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.
(3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30" November, 2020, it shall be deemed that they have opted under sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:- Table Sl. No. Class of registered person Deemed Option
(1) (2) (3) li, Registered persons having aggregate turnover of up to | Quarterly return
1.5 crore rupees, who have furnished FORM GSTR- 1 on quarterly basis in the current financial year 2; Registered persons having aggregate turnover of up to | Monthly return
1.5 crore rupees, who have furnished FORM GSTR- 1 on monthly basis in the current financial year
3. Registered persons having aggregate turnover more Quarterly return than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year
(4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the Sth day of December, 2020 to the 31° day of January, 2021. :
(5) This notification shall come into force with effect from the 10" day of November, 2020.
By order and in the name of the Lt. Governor of the National Capital Territory, ‘iat a (Manoj Kumar) Dy. Secretary IV (Finance) No. F.3 (102)/Fin (Exp-IV)/2021-22/DS-IV/.2-yO Dated: OV 07 /t/ Copy forwarded for information to:- I.
2 The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
The 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 ‘ t
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The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. 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.
OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Website.
Guard File.
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