6401 DG /2019
(1)
jftLVªh la- Mh-,y-µ33002@99
Hkkjr ljdkj
REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 347]
fnYyh] 'kqØokj] fnlEcj 13] 2019@vxzgk;.k 22] 1941
¹jk-jk-jk-{ks-fn- la- 322
No. 347]
DELHI, FRIDAY, DECEMBER 13, 2019/AGRAHAYANA 22, 1941
[N.C.T.D. No. 322
Hkkx—IV
PART—IV
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
foÙk ¼jktLo&1½ foHkkx
vf/klwpuk
fnYyh] 12 fnlEcj] 2019
la- 54@2018&jkT; dj
la- Qk- 3¼32½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@611.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk iznÙk ”kfDr;ksa dk iz;ksx djrs gq,] +eky vkSj
lsok dj fu;e] 2017 dk vkSj la”kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %&
1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼ckjgoka la”kks/ku½ fu;e] 2018 gSA
¼2½ ;s 09 vDVwcj] 2018 ls izo`Ùk le>s tk,axsA
2- fnYyh +eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i”pkr~ mDr fu;e dgk x;k gS½ ds fu;e 89 ds mifu;e
¼4[k½ ds LFkku ij fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ %&
^^¼4[k½ tgka dj dk lank; fd, fcuk “kwU; nj iznk;ksa ds eís miHkksx u fd, x, buiqV dj izR;; ds izfrnk; dk
nkok djus okys O;fDr us &
¼d½ ,sls iznk; izkIr fd, gSa] ftl ij iznk;drkZ us fnYyh ljdkj ds foÙk foHkkx dh] fnYyh ds jkti=] vlk/kkj.k]
Hkkx&IV] esa la- Qk-3¼57½@foÙk¼jktLo&1½@2017&18@Mh-,l-VI@763] rkjh[k 27 uoEcj] 2017 }kjk izdkf”kr
vf/klwpuk la- 40@2017&jkT; dj ¼nj½] rkjh[k 27 uoEcj] 2017 ;k Hkkjr ds jkti=] vlk/kkj.k] Hkkx II] [kaM 3]
mi[kaM ¼i½ esa lk-dk-fu- la[;kad 1321¼v½] rkjh[k 23 vDVwcj] 2017 }kjk izdkf”kr vf/klwpuk la- 41@2017&,dh—r
dj ¼nj½] rkjh[k 23 vDVwcj] 2017 ds Qk;ns dk miHkksx fd;k gS ( ;k
¼[k½ Hkkjr ds jkti=] vlk/kkj.k] Hkkx II] [kaM 3] mi[kaM ¼i½ esa lk-dk-fu- la[;kad 1272¼v½] rkjh[k 13 vDVwcj]
2017 }kjk izdkf”kr vf/klwpuk la- 78@2017&lhek “kqYd] rkjh[k 13 vDVwcj] 2017 ;k Hkkjr ds jkti=] vlk/kkj.k]
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Hkkx II] [kaM 3] mi[kaM ¼i½ esa lk-dk-fu- la[;kad 1299¼v½] rkjh[k 13 vDVwcj] 2017 }kjk izdkf”kr vf/klwpuk la-
79@2017&lhek “kqYd] rkjh[k 13 vDVwcj] 2017 ds ;k mu lHkh ds Qk;ns dk miHkksx fd;k]
ogka ,sls buiqV dj izR;; dk] ftldk eky ds fu;kZr ds fy, mDr vf/klwpukvksa ds v/khu buiqVksa ds laca/k esa
miHkksx fd;k x;k gS vkSj ,sls buiqV dj izR;; dk] ftldk vU; buiqVksa ;k eky ds ,sls fu;kZr esa iz;qDr foLrkj
rd buiqV lsokvksa ds laca/k esa miHkksx fd;k x;k gS] izfrnk; fn;k tk,xkA**A
3- mDr fu;eksa ds fu;e 96 ds mifu;e ¼10½ ds LFkku ij fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ %&
^^¼10½ eky ;k lsokvksa ds fu;kZr ij lanÙk ,dh—r dj ds izfrnk; dj nkok djus okys O;fDr;ksa dks&
¼d½ ,sls iznk; izkIr ugha djus pkfg,] ftu ij jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds foÙk foHkkx dh] fnYyh ds
jkti=] vlk/kkj.k] Hkkx IV] esa la- Qk-3¼42½@foÙk¼jktLo&1½@2017&18@Mh-,l- VI@746] rkjh[k 23 uoEcj] 2017
}kjk izdkf”kr vf/klwpuk la- 48@2017&jkT; dj] rkjh[k 23 uoEcj] 2017 dk flok; mlds] tgka rd mudk laca/k
,sls O;fDr }kjk fu;kZr laoa/kZu iwath eky Ldhe ;k fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] esa la- Qk-3¼57½@
foÙk¼jktLo&1½@2017&18@Mh-,l- VI@763] rkjh[k 27 uoEcj] 2017 }kjk izdkf”kr vf/klwpuk la- 40@2017&jkT;
dj ¼nj½] rkjh[k 27 uoEcj] 2017 ;k Hkkjr ds jkti=] vlk/kkj.k] Hkkx II] [kaM 3] mi[kaM ¼i½ esa lk-dk-fu- la[;kad
1321¼v½] rkjh[k 23 vDVwcj] 2017 }kjk izdkf”kr vf/klwpuk la- 41@2017&,dh—r dj ¼nj½] rkjh[k 23 vDVwcj]
2017 ds laca/k esa iwath eky izkIr djus ls gS] Qk;ns dk miHkksx fd;k x;k gS( ;k
¼[k½ Hkkjr ds jkti=] vlk/kkj.k] Hkkx II] [kaM 3] mi[kaM ¼i½ esa lk-dk-fu- la[;kad 1272¼v½] rkjh[k 13 vDVwcj]
2017 }kjk izdkf”kr vf/klwpuk la- 78@2017&lhek “kqYd] rkjh[k 13 vDVwcj] 2017 ;k Hkkjr ds jkti=] vlk/kkj.k]
Hkkx II] [kaM 3] mi[kaM ¼i½ esa lk-dk-fu- la[;kad 1299¼v½] rkjh[k 13 vDVwcj] 2017 }kjk izdkf”kr vf/klwpuk la-
79@2017&lhek “kqYd] rkjh[k 13 vDVwcj] 2017 ds v/khu Qk;ns dk miHkksx] flok; mlds tgka rd mldk laca/k
fu;kZr lao/kZu iwath eky Ldhe ds laca/k esa ,sls O;fDr }kjk iwath eky dks izkIr djus ls gS] ugha djuk pkfg,A**A
4- ;g vf/klwpuk 09 vDVwcj] 2018 ls ykxw gksxhA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns”k ls rFkk muds uke ij]
,- ds- flag] mi lfpo&VI ¼foÙk½
fVIi.k % ewy fu;e] jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds jkti=] vlk/kkj.k] Hkkx IV] esa vf/klwpuk rkjh[k 22 twu] 2017
}kjk tks la- Qk- 3¼10½@foÙk¼jktLo&1½@2017&18@Mh-,l-VI@342] rkjh[k 22 twu] 2017 }kjk izdkf”kr dh xbZ
Fkh] izdkf”kr fd, x, Fks vkSj la- Qk-3¼47½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@610] rkjh[k 12 fnlEcj]
2019 }kjk izdkf”kr vf/klwpuk la- 53@2018&jkT; dj] rkjh[k 12 fnlEcj] 2019 }kjk vafre la”kks/ku fd;k x;kA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 12th December, 2019
No. 54/2018–State Tax
No. F. 3(32)/Fin.(Rev-I)/2019-20/DS-VI/611.—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. (1) These rules may be called the Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force from the 9th day of October, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 89, for
sub-rule (4B), the following sub-rule shall be substituted, namely:—
“(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies
without payment of tax has –
(a) received supplies on which the supplier has availed the benefit of the Government of National
Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 40/2017-State Tax
(Rate), dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV,
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
vide number F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification
No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the
23rd October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E),
dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1299(E), dated the 13th October, 2017,
the refund of input tax credit, availed in respect of inputs received under the said notifications for export
of goods and the input tax credit availed in respect of other inputs or input services to the extent used in
making such export of goods, shall be granted.”.
3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not
have -
(a) received supplies on which the benefit of the Government of National Capital Territory of Delhi,
Finance (Revenue-I) Department, Notification No. 48/2017-State Tax, dated the 23rd November, 2017,
published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(42)/Fin(Rev-I)/2017-18/DS-
VI/746, dated the 23rd November, 2017 except so far it relates to receipt of capital goods by such person
against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate), dated the
27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification No. 41/2017-
Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017 has been
availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E),
dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such
person against Export Promotion Capital Goods Scheme.”.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification
dated the 22nd June, 2017, published vide number F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the
22nd June, 2017 and last amended vide notification No. 53/2018-State Tax, dated the 12th December,
2019, in the Gazette of Delhi, Extraordinary, Part IV, published vide number F. 3(47)/Fin(Rev-
I)/2019-20/DS-VI/610 dated the 12th December, 2019.
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: 2019.12.17
18:44:13 +05'30'