€- 298 #2 el err EO ~ Vifotfen 2487 [ATT ¢ | fin 2618 (TO BE P JBLISHED 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.F3(8)/Fin(Rev-1)/2020-21/DS-VI/ 1741 Dated: ¢sfec/ 30 Notification No 31/2019- State Tax No. F.3(8VPin (Rev-/2020-21/- _ In exercise of the powers conféfred by section 164 of the Deihi Goods and Services Tax Act. 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Dethi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rutes, 2017, namely:
1. (1) These rules may be called the Delhi Goods and Services Tax (Fourth Amendment) Rules.
2018 :
(2) Save as otherwise provided in these rules, they shall come inta force with effect from 28* day of June. 2019.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rutes), after rule 10, the following rule shail be inserted, namely: - “10M Fornishing of Bank Account Detuils.-After a certificate of registration in FORMGST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned. the registered excep! those who have been granted registration under rule 12 or, as the case may be ruie "eso 500n 8s may be. bet nov later than forty five days from the date of grant of registration or the date on which the return fc { p } required under » ection 39 is due to be furnished, whichever is earlier, furnish information with _———~ respect to detai,s nf bank account, or any other information, as may be required on the common partal in order to comply with any other provision.” oo In the said rules, in mule 21, after clause (c). the following clause shall be inserted. namely:- VAS erin the provision of rule 10A.” - 4, In the said rules, after rule 32. with effect from the 1“ day of July. 2019. the following rule . Ai). shall be inserted, namely: - Yi ‘ xX “324, Value of supply in cases where Kerats Flood Cess is applicable.-The value of supply ', @) of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala & Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act.
r but shall not include the said cess.” S. Io the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later.
the following proviso shall be inserted, namely:- Kc _ “Provided also that the Government may. by notification, on the recommendations of the ay > Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax a) invoice shall have Quick Response (QR) code.” j ‘alk on Deport 4 gh lh eo VIR . ys © 9, Ac ye- fe Sa ey ani <i <8 * SSA, EDP Baameh és 6, In the said rules, in rule 49, after the third proviso. with effect from a date to be notified loiter.
the following proviso shall be inserted, namely:- “Provided also that the Government may. by notification. on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (OR) code.”
7. in the said rules, in rule 66, in sub-rute (23.- ta) for the words, fetters and figures “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A” the wird “deductees” shall he substituted;
(b) the words “the due date of” shall be omitted:
(c) after the words, letters and figures " FORM GSTR-7" the words “for claiming the amount of tax Geducted in his electronic cash ledger afier vatidation™ shall be inserted.
$ In the said rules, rule 67, in sub-rule (2)
(a) the words. letters and numbers “in Part C af FORM GSTR-2A” shall be omitted;
(b) the words “the due date of” shal! be omitted:
_ (c) after the words, letters and figures “FORM GSTR-8" the words “for claiming the amount of tnx collected in his electronic cash ledger after vatidation™ shall be inserted
9. In the said rules, in rule 87,- ‘ {n) in sub-rule (2), the second proviso shall be omitted
(b) in-sub-rute (9).-
(i) the words, fetters and figures “in FORM GSTR-02" shall be omitted:
(ii) the words and figures “in accordance with the provisions of rule 87" shall be onnitted.
(c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- “(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tx oF cess in FORM GST PMT-19.",
10. Inthe said rules, in rule 91, in sub-rule (3), with effect from a date to he notified later, at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substiiuted LL Jn the said rules, in rate 92. with effect frnm a date to be notified later.-
(a) in sub-rule (4). at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substituted:
& {b) in sub-rule (4), after the words “application for refund”, the words “on the hasis of a consolidated payment advice” shall he inserted:
(¢) after sub-rule (4), the following sub-rule Shall he inserted, namely;
“(4A) The State Goverment shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).”:
(d} in sub-rule (5), for the words * an advice”, the words “a payment order™ shall be substituted.
12. In the said rules, in rule 94, with effect from a date to be notified later. for the words “payment advice”, the words “payment order" shall be substituted. -~
13. In the said rules, after rule 95, with effect from the i" day of July.2019, the foliowing rule shall be inséFfed. namely: = “OSA, Refund of taxes to the retail outlets established in departure arca of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.-
(1) Retail outlet established in departure area of an intemational airport, beyond the immigration counters, supp’ ying indigenous goods te an Outgoing international tourist who is leaving Indin shail be eligible to claim refund of tax paid hy it on inward supply of such goods.
(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall fumish the application for refund claim in FORM GST RED- 10B on a monthly or quarterly basis, as the case may be, through the common portal eitter directly or through a Facilitation Centre notified by the Commissioner ns
(3) The self-certified compiied information of invoices issued oN supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application,
(4) The refund of tax paid by the said retail outlet shall be available if-
(2) the inward supplies af gonds were received by the said retail outlet from a registered person against a tnx invoice;
(b) the said goods were supplied by the said retuil outlet to an outgoing international tourist against foreign exchange without charging any tax:
{c) name and Goods and’ Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and
(d) such other restrictions or conditions. as may be specified. are satisfied.
(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule,
Explanation,- For the purposes of this rule, the expression “outgoing international tourist” shall mean @ person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purpases.” te 14, In the said rules, in rule 128,-
(a) in sub-rule (1). after the words “receipt of a written application.” the words “or within such extendes period not exceeding @ further period of ane month for reasons to be recorded in writing as may be allowed by the Authority.” shall be inserted:
(b) in sub-rule (2),- i, after the words “All applications from interested parties on issves of local nature” the words, “or those forwarded by the Standing Committee © shall be inserted;
ii after the words “the Smtc level Screening Committee and the Sereening Committee shall.” the words “within nwo months frontthe date of receipt of 3 wrinen application, or within such extended period not exceeding a further period “of one month for reasons to be recorded in writing as may be allowed hy the Authority,” shall be inserted 1S In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the phrase-“shall complete the investigation'within a period of three months”. the word “six” shall be substituted.
16, In the said rules, in rule 132, in sub-rule (1). before the words “Director General of Antiprofiteering” the word “Authority,” shal! be inserted,
17. In the said rufes, in rule 133,-
(a) in sub-nile (1), for the word “three” the word “six” shall be substituted:
(by afier sub-rule (2}, the following sub-rule shall he insened, namelifx Pirector General of Anti “{2A) The Authority may seek the clarification, if any, from Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).";
(c} in sub-rule (3), in clause (c), afler the words “fifty per cent, of the amount determined under the ahove clause”, the words “along with interest at the rate of eighteen per cent, from the date of collection of the higher amount till the date of deposit of such amount” shall be inserted:
(d) in sub-rule (3), in the Explanation, after the words “the expression, “concerned State” means the State”, the words. “or Linion Territory” shall be inserted:
{ce} after sub-rule (4). the following sub-rule shall be inserted, namely:
“€5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of the provisions of section 17] in respect of goods or services ar both other than those covered in the said repon, it may, for reasons to be recorded in writing, within the time limit specified in sub-rule (1). direct the Director General of Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of the Act and these rules.
(b) The investigation or enquiry under clause (a) shall be deemed to be 2 new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.”.
e — &
18. In the said cules, in rule 138, in sub-rule (10).-
(a) in the Tatie, in column (3), against serial no. | t serial no. 4, after the words “Over Dimensional Cargo”. the words “or multimodal shipment in which at least one leg involves transport by ship” shall be inserted:
(b) afler the second provisn, the following proviso shall be inserted, namely:- "Provided also that the validity of the Sey bill may be extended within eight hours from the time of its expiry.” 2 -
19. In the said rules, in rule 138E, in sub-clause (a),-
(a) after the words “being a person paying tax under section 10" the words and figures “or availing the benefit of notification of the Govt. of National Capital Territory of Delhi in theDepartment of Finance(Revenue-I)No. 02/2019- State Tax (Rate), dated 12/09/2019, published in the Gazette of Delhi, Extraordinary, Pan IV. vide number No, F3(52VFina«Rev- 12019-20/D$-V 1/425 dated 12/09/ 2019," shall he inserted;
(b) for the word “retums™ the words, letters and figures “statement in FORM GST CMP-08" shall be substituted;
(c) for the words “tax periods” the word “quarters” shall be substituted, 20 In the said rules, in FORM GST REG-O1, in the Table appended to “List of Documents to be uploaded”. against serial no, 4. in the heading. after the words “| Account Related Proof”. the words ", where details of such Account are furmished:” shall be in
21. In the said rules, in FORM GST REG-N7, in PART-B, after entry 12. the following entry shall, be inserted, namely:- “12A. Details oF Bank Accounts (s) {Optional} Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account | Account | | 1 | Number ji j it Type of IFSC Account Bank Name | Branch To be auto-populated (Edit mode) Address } Note-Add more bank accounts” oS
22. In the said cules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- :
“13, Details of Bank Accounts (s) [Optional] | Total number of Bank Accounts maintained by the | j | applicant (Upto 10 Bank Accounts to be reparted} Details o of Bank Account | Account > | | | | i Number | | f | | | [Tipe at iFSe .
Account | Branch To be auto-populated (Edit mode) Note-Add more bank accounts”
23. In the said rules, for FORM GSTR-4, the following form shal! be substituted, namely-- “FORM GSTR-4 [Sea eule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Centra! Tax (Rate) {wear |) 1 (ij GsTin Litt Pei !
"2 | (a) | Lega! name of the registered person | <Auto> i , __, (b} | Trade name, if any | <Auto> |
13. | (a) | Aggregate turnover in the preceding | | | Pry ya] | Baia Financial Year (Auto populated) |} pitty | | _}{) [ARN <Auto>(aner fling)> _ {~ i (c) | Date of ARN <Auto>{afier filing)> BT
4. Inward supplies including supplies on whieh tax is to be paid on reverse charge GSTIN finvoice details Rate axahle Amount af tax ~Piace of wf i alive Supply supplier. t (Name of | No. fate Walue jinegrated (Central ine/UT CESS BOUT) | i ax ax Tax i 2 a-[s {6 7 # 9 i yt | "4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) : ,' i i I j j i i | i A a J & [ 48, swan Supplies received from a tegistered supplier (attracting reverse charge) | || | j _} T i | j __4C Inward supplies received fam an unregistered supplier | Tt !
Pe Lt et
4D. impor of service , JT | | | - Summary of self-assessed Habitity as per FORM GST CMP-08 (Net oLadvances, credit and debit notes anda | : j | T ny other adjustment due to amendments ete.)
| Se. T Description Value Amount of tax No. | Integrated | Central | State/ UT) Cess f | tax tax tax | \ ! {2 3 4 $ 6 | 7 | 1} Ourward Supplies; <Auto> [| <Auto> | <Auta> | <Auio> | <Auro> ' fincluding exempt supoiies) I i
12. Inward supplies attracting] <Autn> |<Auto> | <Auto> | <Auto> <Auto> | | reverse charge including i import of services -. | 3 Tax paid (1+2) <Auio> =| <Auto> | <Auta> | <Auto> | <Auto> | {4 | Interest paid. if any <Auto> | <Auto> | <Auto> | <Auto> | <Auto> | Lost / j | 4, Tox rate wise details of outward su Pplics / inward supplies attracting reverse charge during the year ; ;
(Net of advances, credit and debit notes and any other adjustment due to amendments cte.)
| Sr.) Type of supply | Rate of tax; Value | Amount of tax | No | (Qutward/ | (%) | Integrated | Central | State’ Cess | | Inward} tax , tax ‘UT ux :
— : | 1 12 3 4 5 6 7 8 | | <Auwo> | <Auto> | <Aulo> | <Auto> i | f <Auto> | <Auto> | <Auta> | <Auto> | Ss j 4 BH : } Saco ! i '<Auto> | <Auto> | <Auto> j <Auto> ' } | [ Total 1 <Auto> | <Auta> | <Auio> | <Auio> Cost 2 | i j i i —- fe
7. TOSITCS Credit received (GSTIN of Deductor / edGross Value [Amnunt 1 POMRRIETES, Cperstor Central Tax [State/UT Tax | 2 3 4 !
I E - ——— J
8. Tux. interest. late fee payable and paid * [ Sr. | Type of] Tax Tax | Balance | interest | Interest] Late | Late | No. | tax amount | Amount | amount | payable} paid fee fee | payable | already of tax payahle | paid | } (As per! paid payable, | | | table 6) | (Through © ifany — | | | FORM | (3-4) | | | | i GST CMP. ' | | 08 ) 1 | 13 4 § 6 7 Rk jo | "hj Integrated’ <Auto> | <Auto> <Auto> | _j tax : :
ii} Central | <Auto> | <Auw> | <Auto> | ; | per RL | | i _| 3, State/liT | <Autn> © <Auto> * SAuio> .
| IAs | ‘ i 4 | Cess <Aulo> | <Auw> —<Auto>_—|
9. Refund claimed from Electronic cash ledger 1 Description Tax] Interest | Penalty! Fee | Other Debis Entry | ' | E |_Nos.
ry 2 13 ' +S | 6 {7 Ta) Integrated tax | ] | ! I j {hj Cental Tax | I I i i !
} fe) Seate/UT | 1 ‘ =a | } .
jax Lead { : + |_{d)_Cess { I ! L ‘Bank Account Details (Drop Down) 3 & Verification | hereby solemnty affirm and declare thar the information given herein above is true and correct to the best of my Knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation ‘Status - - -_~ Instructions:- Terms used:
(a} GSTIN: Goods and Services Tax Identification Number
(b) TDS: Tax Deducted at Source {c) TES: Tax Collected at Source The details in FORM GSTR-Y, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year.
Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
4. Table 4 to capture information. on o consolidated basis. related to inward ww T) supplies, rate-wise, GSTIN wise: ;
(ry Table 4A to capture inward suppties from reeled supplier other than those attracting reverse charge:
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;
(iii) Table 4€ to capture supplies fram unregistered supplier:
(iv) Table 4 to capture import of services.
$. Table S$ to capture details {and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies Bilracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the firancial vear,
6. TDSITCS credit received from deductor/e-commerce operator would be auto-populated in Table 7."
24 In the said rules, in FORM GSTR-9.-
(a) in the Table, in serial no, 8, in column 2. in row C, for the words and figures “to September.
2018". the figures and word “2018 ta March 2019" shall be substituted;
(b) in the Table, in Pt. V. in column 2, in the heading. for the words and letters “previous FY declared in returns of April ta September of carrent-FY or upto date of filing of annual rewmn of previous FY whichever is earlier”, the letters, figures and words “FY 2017-18 dectared in returns between April 2018 till] March 2019" shall he substituted;
° — ® (c) in instructions. Serial no. 3 shall he omitted;
fd) in instructions, in serial no. 4, after the sentence ending with “declared in this part.”, the following words, letters and figures shall be inserted, namely:- “Tt may be noted that additional liability for the FY 2017-18 not geclared in FORM GSTR-} and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input ‘ax credit unclaimed during FY 2017-18 through this return,” ;
(c) In the instructions, jn Serial no. 5, in the T; able, in column 2,- () against serial no. 8A, alter the words, letters and figures “corresponding suppliers in their ORM GSTR-1.", the following words, letters and figures: shall be inserted, namely:- é “Tt may be noted that the FORM GSTR-2A Benerated as'on the |" May. 2019 shall be auto-populated in this table.”;
(ii) against serial no. 8C, for the words “to September 2018”, the figures and words “2018 to March 2919" shail be substituted:
(fin the instructions, in serial no. 7,-
(i) for the words, letters, brackets and figures “of April to September of current FY or date of filing of Annual Return for previous financial year (for .xample in the annua! return for the FY 2017-18, the transactions declared in April tc September 2018 for the FY 2017-18 shall be dectered), whichever is carlice’, the words and figures “between April 2018 to March 2019" shail be Substituted: (ii) in the Table, in column 2- (A) against serial no. 19 & 11. for the words “to September of the current financial year or date of filing of Annual Return ff the previous financial year, whichever is earlier”. the Figures and words “26L8 to March 2019* shall be substituted;
(B) against serial no. 12. for the words “to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is carlier”, the figures and words “2018 to March 2019" shail he substituted: (C) against serial no. 13. for the words “to September of the current financial year or date of filing of Annual Return for the previous financial vear whichever is earlier™, the figures and words “2018 to March 2019° shall be substituted,
25. In the said rules, after FORM GST PMT —07, with effect from a date to he notified later, the following form shall be inserted, namely:- pa j FORM GST PMT -09 ! | (See rule 87¢13)} | | Transfer of amount from one account head to another in electronic cash ledger ite -EGSTIN i - ;
2 (a) |Legal j <Auto> i! name i | '{b) Trade | <Auto> | ii Lname,ifany | } \ iL® ‘|
3. ARN J 4, Date of ARN | | $. Details of the amount to be transferred from one account bead to another (Amount in Rs.)
| | Amount to be transferred from | Amount to be transferred to | | Major head | Minor | Amount | Major Minor Amount | } head _| available | Head head transferred | it 2 3 i 2 5 6 - f <Central tax, | Tax '<Central | Tax - )Siote/ UT T Interest tax. State | Interest tax, Penalty (UT tax [Penalty _ Iegrated Fee Fee | wx. Cess> thes " Imegrated F others j— Total j 8% Coss> Forel
6. Verification therefrom, ' ' Place Signature Name s... Signatory Date S Designaniad /Status | Instructians - |. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.
2. {Minor head refers to.— tax, interest, penalty, fee and others.
to be transferred to another major/minor head. Minor head for transfer of amount may be same or different, 4, The amount from one minor head can also be transferred to another minor head under the same major head.
5, Amount can be transferred from the head only if balance under that head is available at the time of transfer, 26, In the said rules, in FORM GST RFD-05, with effect from a date to be notified later,-
(a) in Line 3 for the word “Advice”, the word “order” shall be substituted:
(b) in Line 4 for the word “Advice”, the word “orde:” shall be substituted:
(c) in Line 6, for the words and letters “To <Centre> PAO/ Treasury/ RBI/ Bank", the words and lettes “To PAO, CBIC” shail be substituted, | hereby solemnly affirm and declare that the information given herein above is true and corect to the best of my knowledge and belief and nothing has been concealed | { |
3. <The form may be filled up if amount from one major / minor head is intended \ bs
27. In the said rules, after FORM GST RFD - 10, with effect from the 1* day of July, 2019, the following form shall be inserted, namely:
' FORM GST RFD-10 B _ [See rule 954] Application for refund by Duty Free Shops/Dury Paid Shops (Retail outlet.) ’ | GSTIN:
- : 2. Name | 3, Address: -
4. Tax Period (Monthly/Quarterty) = From <DD/IMM/Y ¥>To <DD/MM/Y ¥>
5. Amount of Refund Claim: <INR><In Wards> | 6, Details of inward supplies of goods received and Corresponding outward supolies:
DETAILS OF SUPPLIES | enna S = !
i Inward Sipplies | Corresponding | outward supplies | } ; GSTI | Invoice details Ra | Taxa | Amount of tax { towetie detwiis iN of te [ble — | | suppl + Qf ha value | Iotegra | Centr | Sia | SS ot | | | Qt Taxa | | jer 7° (2 | ted Tax bol te ly. ble |; | Dat |} j Ma ' x | Ww Co Value | 'e de ! j ie iT ey lde | !
| ! | | Ta : | | { | | | ; ' | 7 Refund applied for j \! + Central Tax — | State/UUT Tax | Integrated Tax | Cess | Total ii a I !
| } { | j di !) <Total> | <Towe | <Toral> | <Total> <Total> | i i — | 8, Details of Bank Account ' i, Bank Account Number Bank Account Type iii, Name of the Bank tv. Name of the Account Holder/Operator fs v. Address of Bank Branch vi. IFSC i vil, MICR Neciaration: ° » Dates } ' as un authorized representative of (Name.of Duty Free Shop/Duty Paid Shop = retail outlet) hereby solemnly affirm and declare that,-
(i) refund has not been claimed against any of the invoices in respect of outward supplies | {ii - Submitted with this application. - ) the infor sation given herein ahove is true and correct to the best of my knowledge and | belief — Signature of Authorized Signatory:
Place: Name:
Designation / Status Instructions: i |. Application for refund shall be filed on monthty/quarterly basis depending upon the frequency | of fumishing of return by retail outlets.
2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refiind shall be applied only for those inward supply invoices the goods received against which have been completely supplied, !
3. Applicant should ensure that all the invoices declared by:him ba GSTIN of the supplier | and the GSTIN of the respective Duty Free Shop /Duty Paid Shop i} outlet) clearly marked | om then, | 4, Documents to be attached with the refund application: | 8) Undertaking that all indigenous goods on which refund is being claimed have been | received by the Duty-Free Shop/Duty Paid Shop (retail outlet);
b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist:
c) Copy of the retums for the period for which application is being filed.
|
28. In the said rules. for FORM GST DRC-O3, the following FORM shall be substituted, namely:
“FORM GST DRC. 03 {See rule 14242) & 142 3)) Intimation of payment made voluntarily or made against the show cause notice | (SCN) or statement ' GSTIN 3 Name ert.
>. | Cause of payinent TS drop dewn>> : :
> ' Audit, investigation, voluntary, SON. annual | ff ietura. Keconciliation statement, others (specify |!
|: been e referee aecenme -— - mie j) 4. {Section under whieh volummary: << drap down>> ‘a | payment! is made
1S. (Details of show cause notice, $f] Reicrence No PDateofissue i | payment is made within 30 days of !
| | igs teen | ' a Oey EEE 46 60 _ _ eS | <a ee a Oa —_—— ‘fh Financial Year ' Derails of payment made including ine and penalty, applicable {Amount in Ks) Se. Tan | Act! Place | Tax/| Inerest) Penalty. if} Others} Total! Ledger’ Detsit’ Dawe + No.) Perind far | Cess | applicable | ' utilised entry af | cupply | nw debit 1 (POS) | t enir ' | a \ i a ee + a ; ? 3 Ja is lé ? § 4 in iH 3 . & Reasons. if any - <© Text boxe } 9. Verilicatin- {| herehy satemnty affirm and declare thai the information erven hereinabove 16 ine and eorrect to the pest of my Knowledge and belef and nothing has heen concealed therefrom Sigaaiure of Authonzed Signmory - Name Designatino / Status Date - . “wn By order anc in the Heme of the Lt. Gavernor of the National Capital Territory of Delhi.
\ Se (Sunil Sehgal) Dy, Secretary VI (Finance) No.F3(8\Fin(Rev-/2020-21/DS-VIy #F! Dated: 4§ [os tea Copy forwarded for intormatinn io:- ', The Principal Secretary to the Hon'ble Lieutenant Governor. Delhi 2 The Secretary (Firance). Govt: af NCT of Delhi. Delhi Sachivaiaya. |.P. Estate. New Delhi
3. fhe Seeretary (© 1M). Gave AF NCT of Delhi with tbe request to publish the notification in » Neth) Gazene Part-t¥ (Extraordinary) in indas *s date a# Phe Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P Estate, New Delhi.
S The Additional Secretary to the Hon"ble Chief Minister, Govt. of NCT of Delhi, Methi Sachivalava. IP Estate. New Deshi & The Secretary iw Finance Minister. Govt. of NCT of Delhi. Dethi Sachivalaya. 1? Estace.
- New Delhe 7 Phe Additenal Secretary (Law), Gavi, of NCT of Delhi, Dethi Sachiyaiava, LP Estate, New Helhe & The P.S “in the Leader of Opposition. 29, Delhi Legislative Asse . Old Secretaria, Delhi.
9 OSD to Chief Secretary. Govt af NCT of Dethi. Delhi Sachivalave. LP. Estate, New Relni if} Guard File. : \ 1) Website. 7 :
ma SS,, ; (Sunil Sehgal) Dy. Seerctary V) (Finance) Nate: The principal rules were published in the Gaxzeite of Dethi, Extraordinary. Part 1V, vide, notification dated the 22" June. 2017. published vide number F3(10VFin(Rev-l/ 2017-1 8/D8.
VIf342 dated the 22" June. 2017 and Inst amended vide Notification No 20/201 -State Tas.
dared the 1)" March.2020 published vice number Na. F(96i/Fin.(Rev-l¥2019-20938-V Pi 2e Jared ihe 11" Maren.2020 ° ot