2392 DG/2019

(1)

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REGISTERED No. D.L.-33002/99

GOVERNMENT OF INDIA

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EXTRAORDINARY

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PUBLISHED BY AUTHORITY

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No. 89]

DELHI, THURSDAY, MAY 9, 2019/VAISAKHA 19, 1941

[N.C.T.D. No. 40

Hkkx—IV

PART—IV

——————

jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

—————————

ापार एवं कर िवभाग

(जी.

(जी.एस.टी.

एस.टी.

एस.टी.-नीित शाखा)

नीित शाखा)

अिधसूचना

द ली, 8 मई, 2019

सं.

सं. 12

12/201

/201

/2019-राय कर

राय कर

संसंसंसं.फा

फा

फा. 2(155)/

2(155)/

2(155)/पॉिलसी

पॉिलसी

पॉिलसी-जीएसटी/

जीएसटी/

जीएसटी/2019/52

2019/52

2019/52-61.

61.

61.—आयु , दली माल और सेवा कर vf/kfu;e, 2017 (2017 dk 03)

(ftls bl vf/klwpuk esa blds Ik'pkr~ mDr vf/kfu;e dgk x;k gS) dh /kkjk 168 ds lkFk ifBr /kkjk 37 dh

mi&/kkjk (1) ds nwljs ijraqd }kjk iznr 'kfDr;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] jftLVªhd`r O;fDr;ksa ds

,sls oxZ }kjk] ftudk iwoZorhZ foRRkh; o"kZ ;k pkyw foRrh; o"kZ esa ladfyr vkorZ 1-5 djksM+ #Ik;ks ls vf/kd gSa] vizSy] 2019

ls twu] 2019 rd izR;sd ekl ds fy, ml ekl ds mrjorhZ ekl ds 11osa fnu rd] fnYyh eky vkSj lsok dj vf/kfu;e]

2017 ds v/khu iz:Ik th,lVhvkj&1 esa tkod iznk;ksa ds C;kSjs nsus dh le; lhek dks foLrkfjr djrs gSa A

2- mDr vf/kfu;e dh /kkjk 38 dh mi/kkjk (2) vkSj /kkjk 39 dh mi&/kkjk (1) ds v/khu tqykbZ] 2017 ls twu]

2019 ekl ds fy, ;FkkfLFkfr] C;kSjs ;k fooj.kh nsus ds fy, le; lhek dks rRi'pkr~ jkti= esa vf/klwfpr fd;k tk,xkA

3. यह अिधसूचना माच 07, 2019 से लागू मानी जाएगी।

एच. राजेश साद, आयु , जीएसटी (राय कर)

DELHI GAZETTE : EXTRAORDINARY

PART IV]

DEPARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH)

NOTIFICATION

Delhi, the 8th May, 2019

No. 12/2019–State Tax

No.F. 2(155)/Policy-GST/2019/52-61.—In exercise of the powers conferred by the second proviso

to sub-section (1) of section 37 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of

2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations

of the Council, hereby extends the time limit for furnishing the details of outward supplies in

FORM GSTR-1 under the Delhi Goods and Services Tax Rules, 2017, by such class of registered persons

having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current

financial year, for each of the months from April, 2019 to June, 2019 till the eleventh day of the month

succeeding such month.

2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of

section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall

be subsequently notified in the Official Gazette.

3. This notification shall be deemed to have come into force with effect from the 7th day of

March, 2019.

H. RAJESH PRASAD, Commissioner, GST (State Tax)

अिधसूचना

द ली, 8 मई, 2019

सं.

सं. 13

13/201

/201

/2019-रा य कर

रा य कर

संसंसंसं.फा

फा

फा. 02(156)/

2(156)/

2(156)/पॉिलसी

पॉिलसी

पॉिलसी-जीएसटी/

जीएसटी/

जीएसटी/2019/62

2019/62

2019/62-71.

71.

71.—vk;qDr] fnYyh eky vkSj lsok dj fu;e] 2017 (ftls

bl vf/klwpuk esa blds Ik'pkr~ mDr fu;e dgk x;k gS) ds fu;e 61 ds mi&fu;e (5) ds lkFk ifBr fnYyh

eky vkSj lsok dj vf/kfu;e] 2017 (2017 dk 03) (ftls bl vf/klwpuk esa blds Ik'pkr~ mDr vf/kfu;e dgk

x;k gS) dh /kkjk 168 }kjk iznr 'kfDr;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij ;g fofunZ"V djrs gSa fd

vizSy] 2019 ls twu] 2019 rd izR;sd ekl ds fy, mDr fu;e ds iz:Ik th,lVhvkj&3[k esa fooj.kh esa ,sls ekl

ds mrjorhZ ekl ds chlosa fnu dks ;k mlls iwoZ lkekU; iksVZy ds ek/;e ls bysDVz~ksfud :Ik ls nh tk,xh A

2- iz:Ik th,lVhvkj&3[k ds vuqlkj dj nkf;Ro ds fuoZgu ds fy, dj lank;&iz:Ik th,lVhvkj&3[k

esa fooj.kh nsus okyk izR;sd jftLVzhd`r O;fDr] mDr vf/kfu;e dh /kkjk 49 ds mica/kksa ds v/khu jgrs gq, igys

iSjk esa ;FkkfofufnZ"V ml vafre rkjh[k ds vi'pkr~] ftldks mlls mDr fooj.kh dks nsus dh vis{kk dh tkrh gS]

;FkkfLFkfr] bysDVz~kfud udn [kkrs ;k bysDVz~kfud tek [kkrs esa fodyu djds] mDr vf/kfu;e ds v/khu lans;

dj] C;kt] 'kkfLr] Qhl ;k fdlh vU; jde ds laca/k esa vius nkf;Ro dk fuoZgu djsxk A

3. यह अिधसूचना ekpZ 07, 2019 से लागू मानी जाएगी।

एच. राजेश साद, आयु, जीएसटी (राय कर)

[PART IV

DELHI GAZETTE : EXTRAORDINARY

NOTIFICATION

Delhi, the 8th May, 2019

No. 13/2019–State Tax

No. F. 2(156)/Policy-GST/2019/62-71.—In exercise of the powers conferred by section 168 of the

Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said

Act) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this

notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby

specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to

June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of

the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–Every registered

person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section

49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable

under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not

later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

3. This notification shall be deemed to have come into force with effect from the 7th day of

March, 2019.

H. RAJESH PRASAD, Commissioner, GST (State Tax)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054. MANOJ

KUMAR

VERMA

Digitally signed by

MANOJ KUMAR VERMA

Date: 2019.05.09

22:16:04 +05'30'