MQAL RL! Cf ei , (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) 46 #. COVERNMENT OF NATIONAL CAPITAL TERRITORY QF DELHI a FINANCE (REVENUE- 1) DEPARTMENT: °° ** DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No.F3(12)/Fin(Rev-l)/2020-21/DS-IV/ =? Dated: whey Pap Notification No. 33/2019 — State Tax No. ¥.3(12)/Fin.(Rev-I)/2020-21/- 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) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules.
2019,
(2) Save as otherwise provided in these rules.they shall come into force from 18" July, 2019,
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule
12. in sub-rule (1A},- > i e o s {a} after the words “A person applying for registration to”, the words “deduct or” shall be inserted;
+ (b) after the words “in accordance with the provisions of”, the words and figurés “section 51, or, as - the case may be,” shall be inserted.
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3. !n the said rules, in rule 46, in the fourth proviso, with effect from the 1* day of September, 2019, after the words “Provided also that a registered person”, the words “| other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1" day of September, 2018, the following sub-rule shail be inserted, namely:- i atl 4 ee © Waa) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details-of the recipient of service but contains the other information as mentioned under rule 46:
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Provided that the supplier of such service in a screen other than multiplex screens may, at his opfion. follow the above procedure.”.
5. In the said rules, after rule 83A, with effect from such date as may be notified by the State Government, the following rule shall be inserted, namely:- “838. Surrender of enrolment of goods and services tax practitioner.-
(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal.
either directly or through a facilitation centre notified by the Commissioner.
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(2) The Commissioner. or an officer authorized by him, may afier causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.”
6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall be substituted
7. In the said rules, in rule 138E, in the first proviso,-
(a) after the words “Provided that the Commissioner may,” , the words, letters and figures “on receint of an anolication from a registered person in FORM GST EWB-05.” shall be inserted:
{b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-06” shall be inserted.
8. In the said rules, after FORM GST PCT —-05, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely:- “FORM GST PCT-06 : [Sée rule 838] \ APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX ; . PRACTITIONER i “1. GSTP Enrolment No.
l ” . 2. Name of the GST Practitioner ' <Auto Populated> : 3. Address “A. Date of effect of cancellation of enrolment goemacevescl < Auto Populated> eaten See | | hereby request for cancellation of enrolment as GST Practitioner for the reason(s) j | noted below:
| r 2. i 1a:
| DECLARATION ‘The above declaration is true and correct to the best of my knowledge and belief. | _ undertake that | shall continue to be liable for my actions as GST Practitioner before | such cancellation.
(SIGNATURE) :
i ee FORM GST PCT-07 | [See rule 83B] ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX Li __ PRACTITIONER
1. GSTP Enrolment No. |
2. Name of the GST Practitioner .= < Auto Fopulated> i | 3. Address <Auto Populated> | 4. No. and Date of application : 5, Date of effect of cancellation of enrolment | fi DECLARATION ee at ‘This is to inform you that your enrolment as GST Practitioner is hereby cancelled | i with effect from.......
(SIGNATURE) | | Place:
Date: ”
9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- “Statement 5B [rule 89(2)(g)] Refund lype: On account of deemed exports (Amount in Rs) i Si. Details of invoices/credit notes/debit | Tax paid ! No | notes of outward supplies in case refund |. is claimed by supplier/Details of invoices of inward supplies in case refund is | claimed by recipient | | .
pepe | i. ‘a i ; | i | ! i i | GSTIN | No 1 i | ! ‘entral | State , Cess | ; ofthe |. | \ i | Tax | Tax : :
= supplier | i Mee ue, | a, ' | Uni | !
i Ph i : i Taxable | Credit | Integrated | | | i : : Date} .. : aeete ves a i hoon: i i ; Value j Note/ | Tax i i renitl \. i { { | i i | | i territ | ' ! | Debit | ' \ ay | i ' | i Note) } ' i i Li aoe ! | Tas | a ee ee 6 2 | 7 ; g + 9 1 10 | | ee ; ———T t t ae I i i i i i i i a 1 | i | i i x 7
10. in the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, narnely:- Z “Statement 5B [rule 89(2\(g)!
Refund Type: On account of deemed exports (Amount in Rs) nee anne HS a | SI. : Details of invoices/eredit notes/debit | Tax paid i » No. \ notes of outward supplies in case refund is | i ' claimed t ppiier/Detaiis of invoices oF | , inward supplies in case refund is claimed | :
: by recipient i | toy | tl t. | | i IN | No. | i ! Type ‘Central | State | Cess | T , 4 t | of the | | | : (invoice? | | Tax TAS» | ~ supplier ! | Dat ' Taxable! Credit — Integrated Union ;
‘ : Date | a ae Eat i \ pee") Malue , Notef | Tax | | territory ;
i) ‘ . ‘ ‘ i | Debit © Tax | i i i : : i | Note) | i \ i :
? 7 : i : “4 t i i i : me 7 4 : : i fro 2 £3441 5 3} 6 \ 7 i 8 9 | 10 3 Ll pi | I + = : ! i t ! } | i : i ‘ ! 1 [3 ; ot | | |.
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11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:- {See rule 138 E] i Application for unblocking of the facility for generation of E-Way Bill ee 28 | GSTIN <Auto> 2 “Ptegai Name <Auto> j.
| Trade Name | <Auto> i j | Address | <Auto> a Facility of furnishing of information in Part A <Auto> of FORM GST EWB 01 (ie. facility for i ! generation of E-Way Bill) blocked w.e.f. ' | Reasons of unblocking of facility for | generation of E- Way Bill <User input> xpected date for filing of returns for the | <User input> Te 1 i { 1 ' period under default | Lt ij | + i : 8. Verification i | hereby solemnly affirm and declare that the information given hereinabove is true and correct to } the besi of my knowiedge and belief and nothing has been concealed therefrom.
f, : %, = Signature of Authorised Signatory Name Designation /Status Date:
H Place: i - FORM GST EWB — 06 {See rule 138 E] | Reference No.: Date:
| To GSTIN Name Address | | | ' Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill i | | ae Application ARN: Date:
» The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f, ----2--- in terms of rule 138E of the Central Goods and Services Tax | tully considered the facts of the case and the application / submissions made by; mentioned registered person.
; | hereby accept the application and order for unblocking of the facility for generation of E- Wavy Bill on the !ilowing grounds:
w !
t i 5 ' Please note that the system will block the facility for generation of E-Way Bill after | (date) if the 1 ered person continues to be defaulter in terms of rule I38E of the Central Goods and Services Tax Rules. 2017.
ar vu 7 ‘ully considered the facts of the case and the application / submissions made by ' "the aforementioned registered person.
:
; | hereby reject the application for unblocking" the facility for generation of E-Way Bill on :
: following No oRS . Signature:
» Name:
i ’ Designa Jurisdiction:
' Address:
ion:
Note: Separate document may be attached for detailed order / reason(s).”.
By order and in the name ef the Lt. Governor of the National Capital Territory of Delhi. a . (Sunil Sehgal) Dy. Seeretary IV (Finance) No.F3(12)/Fin(Rev-l)/2020-21/DS-IV/ = Copy forwarded for information to:-
1. -The Principal Secretary to the Hon'ble Lieutenant Governor. Delhi
2. The Principal Secretary (GAD), Govt. of NCT of Deihi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
3. Vhe Secretary (Finance), Govt. of NCT of Delhi. Delhi Sachivalaya. I.P. Estate, New Delhi ~ The Commissioner. State Tax, Delhi, Vyapar Bhawan, |.P. Estate. New Delhi.
The Additional Secretary to the Hon*ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P Estate. New Delhi
6. The Secretary to Finance Minister, Govt. of NCT of Deihi. Delhi Sachivalaya. I.P. Estate. New Delhi The Additional Secretary (Law), Govt. af NCT of Delhi, Delhi Sachivalaya. I.P. Estate. New Dethi .
8. fhe P.S. to the Leader of Opposition. 29. Delhi Legislative Assembly. Old Secretariat, Delhi.
9. OSD. Chief Secretary. Govt. of NCT of Delhi. Delhi Sachivalaya. 1.P. Estate, New Delhi.
10. Guard File. c
11. Website. ~ (Sunil Sehgal) Dy. Secretary IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary. Part 1V vide notification dated 22"! June. 2017. published vide number No. F.3(10)/Fin.(Rev-1)/2017- 18/DS-V4/342. dated 22™ June, 2017 and last amended vide notification No. 31/2019 - State ‘Tax. dated 5" June. 2020 published vide number F.3(8)/Fin.(Rev-1)/2020-21/DS-VI/171 dale June. 2020.
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