1193 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
foÙk ¼jktLo&I½ foHkkx
vf/klwpuk
fnYyh] 28 Qjojh] 2020
la- 43@2018&jkT; dj
la- Qk- 03¼46½@foÙk¼jktLo&I½@2019&20@Mh-,l-VI@101.—jk"Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bl vf/klwpuk esa mDr vf/kfu;e dgk
x;k gS½ dh /kkjk 148 }kjk iznÙk 'kfä;ksa dk ç;ksx djrs gq, vkSj&
(i) vf/klwpuk la[;k 57@2017&jkT; dj rkjh[k 12 fnlEcj] 2017] tks fnYyh ds jkti=] vlk/kkj.k]
Hkkx IV] esa la-Qk- 03¼70½@foÙk¼jktLo&1½@2017&18@Mh-,l-VI@808 rkjh[k 12 fnlEcj] 2017 }kjk
izdkf'kr dh xbZ Fkh(
(ii) vf/klwpuk la[;k 33@2018&jkT; dj rkjh[k 30 vxLr] 2019] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx
IV] esa la- Qk- 03¼3½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@356&366 rkjh[k 30 vxLr] 2019 }kjk
izdkf'kr dh xbZ Fkh(
dks flok; mu ckrksa ds] tks ,sls vf/kØe.k ls iwoZ dh xbZ Fkh ;k djus dk yksi fd;k x;k Fkk] vf/kØkar djrs gq, vkSj
ifj’kn~ dh flQkfj'kksa ij jftLVªh—r O;fDr;ksa dks] ftudk iwoZorhZ foÙk o’kZ ;k pkyw foÙk o’kZ esas 1-5 djksM+ #i, rd
lexz vkorZ gS] dks ,sls jftLVªh—r O;fDr;ksa ds oxZ ds :i esa vf/klwfpr djrh gS] tks uhps ;Fkk of.kZr izfØ;k dk eky
;k lsok ;k nksuksa dh tkod iwfrZ ds C;kSjs izLrqr djus ds fy, vuqlj.k djsaxsA
सं. 34] दिल्ली, िुक्रवार , फरवरी 28, 2020/फाल् गुन 9, 1941 [रा.रा.रा.क्षे.दि. सं. 394
No. 34] DELHI, FRIDAY, FEBRUARY 28, 2020/PHALGUNA 9, 1941 [N.C.T.D. No. 394
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03032020-216502
SG-DL-E-03032020-216502
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2- mDr O;fDr eky ;k lsok ;k nksuksa dh tkod iwfrZ] tks uhps nh xbZ lkj.kh ds LraHk ¼2½ esa ;FkkfofufnZ’V frekgh
ds nkSjku mDr lkj.kh ds LraHk ¼3½ esa rRLFkkuh izfof’V esa ;Fkk fofufnZ’V le;kof/k rd dh xbZ gS] ds C;kSjksa dks fnYyh
eky vkSj lsok dj fu;e] 2017 ds iz:i th,lVhvkj&1 esa izLrqr dj ldsaxs] vFkkZr~ %&
lkj.kh
Øe la-
frekgh] ftlds fy, iz:i th,lVhvkj&1 esa
C;kSjs izLrqr fd, tkrs gSa
iz:i th,lVhvkj&1 esa C;kSjs izLrqr djus
ds fy, le;kof/k
¼1½
¼2½
¼3½
1-
tqykbZ&flracj] 2017
31 vDrwcj] 2018
2-
vDrwcj&fnlacj] 2017
31 vDrwcj] 2018
3-
tuojh&ekpZ] 2018
31 vDrwcj] 2018
4-
vizSy&twu] 2018
31 vDrwcj] 2018
5-
tqykbZ&flracj] 2018
31 vDrwcj] 2018
6-
vDrwcj&fnlacj] 2018
31 tuojh] 2019
7-
tuojh&ekpZ] 2019
30 vizSy] 2019
ijarq eky ;k lsok ;k nksuksa dh tqykbZ] 2018 ls flracj] 2018 dh frekgh ds fy, iz:i th,lVhvkj&1 esa
tkod iwfrZ ds C;kSjs&¼i½ dsjy jkT; esa jftLVªhd`r O;fDr;ksa }kjk( ¼ii½ jftLVªhd`r O;fDr] ftudk dkjksckj dk ewy
LFkku dukZVd jkT; esa dksMkxq ftys esa gS( vkSj ¼iii½ jftLVªhd`r O;fDr] ftudk dkjksckj dk ewy LFkku iqMqpsjh la?k
jkT; {ks= ds ekgs esa gS] bySDVªkWfudh :i ls lkekU; iksVZy ds ek/;e ls 15 uoacj] 2018 dks ;k mlls iwoZ izLrqr fd,
tk,axs%
ijarq ;g vkSj fd eky ;k lsok ;k nksuksa dh tqykbZ] 2017 ls flracj] 2018 dh frekgh ds fy, djnkrkvksa
}kjk] ftUgksaus vf/klwpuk la- 31@2018&jkT; dj rkjh[k 02 flrEcj] 2019] tks fnYyh ds jkti=] vlk/kkj.k] Hkkx IV]
esa la- Qk- 03¼16½@foÙk¼jktLo&1½@2019&20@Mh-,l-VI@384 rkjh[k 02 flrEcj] 2019 }kjk izdkf'kr dh xbZ Fkh] ds
fuca/kuksa esa eky vkSj lsok dj igpku la- ¼th,lVhvkbZ,u½ vfHkizkIr dj yh gS] }kjk iz:i th,lVhvkj&1 esa tkod
iwfrZ ds C;kSjksa dks bySDVªkWfudh #i ls lkekU; iksVZy ds ek/;e ls 31 fnlacj] 2018 dks ;k mlls iwoZ izLrqr fd;k
tk,xkA
3-
mDr vf/kfu;e dh /kkjk 38 dh mi/kkjk ¼2½ vkSj /kkjk 39 dh mi/kkjk ¼1½ ds v/khu tqykbZ] 2017 ls ekpZ]
2019 ds ekl ds fy,] ;FkkfLFkfr] C;kSjksa ;k fooj.kh dks izLrqr djus dh le;&lhek i'pkrorhZ :i ls jkti= esa
vf/klwfpr dh tk,xhA
4-
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jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
lquhy lgxy] mi lfpo&VI ¼foÙk½
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 28th February, 2020
No. 43/2018–State Tax
No. F. 3(46)/Fin.(Rev-I)/2019-20/DS-VI/101.—In exercise of the powers conferred by section 148 of
the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said
Act), and in supersession of –
(i) Notification No. 57/2017–State Tax dated 12th December, 2017 published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. F. 3(70)/Fin.(Rev-I)/2017-18/DS-VI/808 dated the
12th December, 2017;
(ii) Notification No. 33/2018–State Tax dated 30th August, 2019 published in the Gazette of Delhi,
Extraordinary, Part IV, vide No. F. 3(3)/Fin.(Rev-I)/2019-20/DS-VI/356-366 dated the
30th August, 2019.
3
DELHI GAZETTE : EXTRAORDINARY
PART IV]
except as respects things done or omitted to be done before such supersession, 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, 2017
31st October, 2018
2
October - December, 2017
31st October, 2018
3
January - March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July - September, 2018
31st October, 2018
6
October - December, 2018
31st January, 2019
7
January - March, 2019
30th April, 2019
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the
quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons
whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose
principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically
through the common portal, on or before the 15th day of November, 2018:
Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be
filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services
Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 2nd September, 2019
published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(16)/Fin.(Rev-I)/2019-20/DS-VI/384, dated
2nd September, 2019, shall be furnished electronically through the common portal, on or before the 31st day of
December, 2018;
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, 2017 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 September, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-VI (Fnance)
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: 2020.03.03 16:10:04 +05'30'