4512 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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DELHI, FRIDAY, AUGUST 30, 2019/BHADRA 8, 1941
[N.C.T.D. No. 157
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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DELHI GAZETTE : EXTRAORDINARY
PART IV]
1.
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31 vDrwcj] 2018
2.
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31 tuojh 2019
3.
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30 vizSy 2019
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राीय राजधानी
े
दली के उपरायपाल
के आदेश से तथा उनके नाम पर,
ए. के. सह, उप-सिचव-VI (िव)
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 30th August, 2019
No. 33/2018 – State Tax
No. F. 3 (3)/Fin (Rev-I)/2019-20/ DS-VI/356-366.—In exercise of the powers conferred by section 148 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 National Capital Territory of Delhi , on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current
financial year, as the class of registered persons who shall follow the special procedure as mentioned below for
furnishing the details of outward supply of goods or services or both.
2.
The said persons may furnish the details of outward supply of goods or services or both in FORM
GSTR-1 of the Delhi Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the
Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:—
Table
Sl. No.
Quarter for which details in FORM
GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July - September, 2018
31st October, 2018
2
October - December, 2018
31st January, 2019
3
January - March, 2019
30th April, 2019
3.
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, 2018 to March, 2019 shall be
subsequently notified in the Official Gazette.
4.
This notification shall be deemed to have come into force with effect from the 10th day of August,
2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy. VI (Finance)
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: 2019.08.31
17:10:09 +05'30'