2763 DG/2020

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

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

fnYyh] 24 twu] 2020

.—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 çnÙk 'kfä;ksa dk ç;ksx djrs gq,] fnYyh

eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr%&

1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼ikapoka la'kks/ku½ fu;e] 2019 gS A

¼2½ bu fu;eksa esa tSlk vU;Fkk micaf/kr gS] ds flok;] ;s 18 tqykbZ, 2019 dks ço`Ùk gksaxs A

2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftUgsa blesa blls i'pkr] mä fu;e dgk x;k gS½ ds fu;e 12 ds mifu;e

¼1d½ esa]&

¼d½

Þdks jftLVªhdj.k ds fy, vkosnu djus okyk O;fäß 'kCnksa ds i'pkr~] ÞdVkSrh djus ds fy, jftLVªhdj.k

ds fy, vkosnu djus okyk O;fä ;kß 'kCn vUr%LFkkfir fd, tk,axs ;

¼[k½

Þds mica/kksa ds vuqlkjß 'kCnksa ds i'pkr~] Þ;FkkfLFkfr] /kkjk 51 ds mica/kksa ds vuqlkj ;kß 'kCn vkSj vad

vUr%LFkkfir fd, tk,axs A

सं. 118] दिल्ली, बुधवार, िून 24, 2020/आषाढ़ 3, 1942 [रा.रा.रा.क्षे.दि. सं. 53

No. 118] DELHI, WEDNESDAY, JUNE 24, 2020/ASHADHA 3, 1942 [N.C.T.D. No. 53

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-25062020-220151

SG-DL-E-25062020-220151

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3- mä fu;e ds fu;e 46 ds pkSFks ijarqd esa] 1 flrEcj] 2019 ls] Þijarq ;g Hkh fd dksbZ jftLVªh—r O;fäß 'kCnksa ds

i'pkr~ Þcgqfo) LØhu esa flusek fQYeksa ds çn'kZu esa ços'k ds ek/;e ls lsokvksa dh iwfrZ djus esa yxs gq, iwfrZdkj ls

fHkUuß 'kCn vUr%LFkkfir fd, tk,axs A

4- mä fu;e ds fu;e 54 esa] mifu;e ¼4½ ds i'pkr~ 1 flrEcj] 2019 ls fuEufyf[kr fu;e vUr%LFkkfir fd;k tk,xk]

vFkkZr %&

Þ¼4d½ cgqfo/k LØhuksa esa flusek fQYeksa ds çn'kZu esa ços'k ds ek/;e ls lsokvksa dh iwfrZ djus okyk jftLVªh—r O;fä ls ;g

vis{kk dh tk,xh fd og bysDVª‚fud fVdV tkjh djs vkSj mä&bysDVª‚fud fVdV vf/kfu;e ds lHkh ç;kstuksa ds fy,

dj chtd ds :i esa le>h tk,xh] Hkys gh ,sls fVdV esa lsok ds çkfIrdrkZ ds C;kSj vUrfoZ"V D;ksa u gks fdUrq blesa

fu;e 46 ds v/khu ;Fkk mfYyf[kr vU; lwpuk vUrfoZ"V gks%

ijarq cgqfo/k LØhuksa ls fHkUu LØhu esa ,slh lsok dk iwfrZdkj] vius fodYi ij mijksä çfØ;k dk ikyu dj

ldsxk AßA

5- mä fu;e ds fu;e 83d ds i'pkr~] ,slh rkjh[k ls] tks jkT; ljdkj }kjk vf/klwfpr dh tk,] fuEufyf[kr fu;e

vUr%LFkkfir fd;k tk,xk] vFkkZr%&

¼1½ eky vkSj lsok dj O;olk;h] tks vius ukekadu dks çLrqr djus dh okaNk djrk gS] lkekU; iksVZy ij ;k rks lh/ks ;k

vk;qä }kjk vf/klwfpr lqfo/kk dsUæ ds ek/;e ls

esa vkosnu bysDVª‚fud :i ls çLrqr

djsxkA

¼2½ vk;qä ;k mlds }kjk çkf/k—r vf/kdkjh ,slh tkap tks og Bhd le>s djok, tkus ds i'pkr~ vkSj

esa vkns'k }kjk ,sls O;olk;h ds ukekadu dks jí dj ldsxk AßA

6- mä fu;e ds fu;e 137 esa] Þnks o"kZß 'kCnksa ds LFkku ij] Þpkj o"kZß 'kCn j[ks tk,axs A

7- mä fu;e ds fu;e 138³ ds igys ijarqd esa]&

¼d½

Þijarq vk;qäß 'kCnksa ds i'pkr Þ

esa jftLVªh—r O;fä ls vkosnu dh çkfIr

ijß 'kCn] v{kj vkSj vad j[ks tk,axs;

¼[k½

Þos dkj.k] tks vkns'k }kjk ys[kc) fd, tk,aß 'kCnksa ds LFkku ij] Þos dkj.k] tks vkns'k }kjk

esa ys[kc) fd, tk,aß 'kCn] v{kj vkSj dks"Bd j[ks tk,axs A

8- mä fu;eksa esa

ds i'pkr~ ,slh rkjh[k ls] tks jkT; ljdkj }kjk vf/klwfpr dh tk,]

fuEufyf[kr ç:i vUr%LFkkfir fd, tk,axs] vFkkZr %&

[fu;e 83[k nsf[k,]

eky vkSj lsok dj O;olk;h ds #i esa ukekadu ds jn~ndj.k ds fy, vkosnu

1- th,lVhih ukekadu la-

2- th,lVh O;olk;h dk uke

3- irk

4- ukekadu ds jn~ndj.k ds izHkko dh rkjh[k

eSa] uhps mfYyf[kr dkj.k ¼dkj.kksa½ ls th,lVh O;olk;h ds #i esa ukekadu ds jn~ndj.k ds fy, vuqjks/k djrk gw¡ A

mijksDr ?kks’k.kk esjs loksZRre Kku vkSj fo'okl ds vuqlkj lR; vkSj lgh gSA eSa ;g opuca/k djrk gw¡ fd eSa ,sls jn~ndj.k

ls igys th,lVh O;olk;h ds #i esa vius dk;ksZa ds fy, nk;h cuk jgwaxkA

¼gLrk{kj½

LFkku %

Rkkjh[k %

[PART IV

DELHI GAZETTE : EXTRAORDINARY

[fu;e 83[k nsf[k,]

eky vkSj lsok dj O;olk;h ds #i esa ukekadu ds jn~ndj.k dk vkns'k

1- th,lVhih ukekadu la-

2- th,lVh O;olk;h dk uke

3- irk

4- vkosnu dh rkjh[k vkSj la-

5- ukekadu ds jn~ndj.k ds izHkko dh rkjh[k

?kks’k.kk

;g lwpuk nh tkrh gS fd th,lVh O;olk;h ds #i esa vkidk ukekadu ------------------------------------------------ ls jn~n fd;k tkrk gSA

¼gLrk{kj½

LFkku %

Rkkjh[k %

9- mä fu;eksa ds

ds mikca/k&1 esa] fooj.k 5[k ds LFkku ij] fuEufyf[kr fooj.k j[kk

tk,xk] vFkkZr:-

**fooj.k 5[k [fu;e 89¼2½¼N½]

izfrnk; dk izdkj % ekfur fu;kZrksa ds en~ns

¼jde #i, esa½

Ø-la- ;fn izfrnk; dk iwfrZdkj }kjk nkok fd;k tkrk gS rks tkod iwfrZ;ksa

ds chtdksa@teki=ksa@ukesuksVksa ds C;kSjs@;fn izfrnk; dk nkok

izkfIrdrkZ }kjk fd;k tkrk gS rks vkod iwfrZ;ksa ds chtdksa ds C;kSjs

lanRr dj

iwfrZdkj dk

th,lVhvkbZ,u

la-

rkjh[k

djk/ks;

ewY;

chtd@tek

i=@ukes

uksV dk

izdkj

,dhd`r

dsUnzh;

jkT;

dj@la?k

jkT; {ks=

midj

**-

10- mä fu;eksa ds

ds mikca/k&1 esa] fooj.k 5[k ds LFkku ij fuEufyf[kr fooj.k j[kk

tk,xk vFkkZr~]:-

**fooj.k 5[k [fu;e 89¼2½¼N½]

izfrnk; dk izdkj % ekfur fu;kZrksa ds en~ns ¼jde #i, esa½

Ø-

la-

;fn izfrnk; dk iwfrZdkj }kjk nkok fd;k tkrk gS rks tkod iwfrZ;ksa

ds chtdksa@teki=ksa@ukesuksVksa ds C;kSjs@;fn izfrnk; dk nkok

izkfIrdrkZ }kjk fd;k tkrk gS rks vkod iwfrZ;ksa ds chtdksa ds C;kSjs

lanRr dj

iwfrZdkj dk

th,lVhvkbZ,u

la-

rkjh[k

djk/ks;

ewY;

chtd@tek

i=@ukes uksV

dk izdkj

,dhd`r

dsUnzh;

jkT;

dj@la?k

jkT; {ks=

midj

**-

11- mä fu;eksa ds

ds i'pkr] fuEufyf[kr ç:i vUr%LFkkfir fd, tk,axk] vFkkZr~:-

[fu;e 138³ ns[ksa]

bZ&os fcy ds l`tu ds fy, lqfo/kk dks vfu#) djus dh vof/k

th,lVhvkbZ,u

fof/kd uke

O;kikj dk uke

irk

[PART IV

DELHI GAZETTE : EXTRAORDINARY

[fu;e 138³ ns[ksa]

bZ&os fcy dks l`ftr djus dh lqfo/kk dks vfu#) djus ds fy, vkosnu

th,lVhvkbZ,u

<Lor%>

fof/kd uke

< Lor%>

O;kikj dk uke

< Lor%>

irk

< Lor%>

⁵

iz#i th,lVh bZMCY;wch&01 ds Hkkx dk ^d* esa

lwpuk nsus dh lqfo/kk ¼vFkkZr~ bZ&os fcy dks

l`ftr djus dh lqfo/kk½ rkjh[k ------------------

vfu#) dh tkrh gSA

<Lor%>

bZ&os fcy dks l`ftr djus dh lqfo/kk dks

vfu#) djus ds dkj.k

<mi;ksDrk buiqV>

(i)

(ii)

(iii)

O;frdze ds v/khu vof/k ds fy, fooj.kh Qkby

djus dh izR;kf'kkr rkjh[k

<mi;ksDrk buiqV>

8- lR;kiu

eSa lR;fu’Bk ls izfrKku djrk@djrh gw¡ vkSj ;g ?kks’k.kk djrk@djrh gw¡ fd blesa Åij nh xbZ lwpuk esjs loksZRre Kku

vkSj fo'okl ls lR; vkSj lgh gS vkSj mlesa ls dqN Hkh fNik;k ugha x;k gS A

izkf/kd`r gLrk{kjdrkZ ds gLrk{kj

uke

uke@inuke@izkfLFkfr

rkjh[k%

LFkku%

[fu;e 138³ ns[ksa]

lanHkZ la0% rkjh[k

lsok esa

&&&&&&&&& th,lVhvkbZ,u

&&&&&&&&& uke

&&&&&&&&& irk

bZ&os fcy l`ftr djus dh lqfo/kk dks vfu#) djus gsrq vkosnu eatwj@ukeatwj djus dk vkns'k

,vkj,u vkosnu% rkjh[k%

dsUnzh; eky vkSj lsok dj fu;e] 2017 ds fu;e 138³ ds fuca/kukuqlkj rkjh[k ls Åij mfYyf[kr jkftLVªhd`r O;fDr ds

laca/k esa bZ&os fcy l`ftr djus dh lqfo/kk fu#) dh xbZ FkhA

eSaus ekeys ds rF;ksa vkSj Åij mfYyf[kr jftLVªhd`r O;fDr }kjk fd, x, vkosnu@vuqjks/kksa ij /;kuiwoZd fopkj fd;k gSA

eSa vkosnu Lohdkj djrk gw¡ vkSj fuEufyf[kr vk/kkjksa ij bZ&os fcy dks l`ftr djus dh lqfo/kk dks vfu#) djus dk

vkns'k djrk gw¡ %

d`i;k uksV djsa fd flLVe esa ¼rkjh[k½ ds i”pkr~ bZ&os fcy l`ftr djus dh lqfo/kk vo#) dj nh tk,xh ;fn

jftLVªhd`r O;fDr dsUnzh; eky vkSj lsok dj fu;e] 2017 ds fu;e 138³ ds fuca/kuksa esa O;frdzeh cuk jgrk gSA

[PART IV

DELHI GAZETTE : EXTRAORDINARY

eSaus ekeys ds rF;ksa vkSj Åij mfYyf[kr jftLVªhd`r O;fDr }kjk fd, x, vkosnu@vuqjks/kksa ij /;kuiwoZd fopkj fd;k gSA

eSa fuEufyf[kr vk/kkjksa ij bZ&os fcy dks l`ftr djus dh lqfo/kk dks vfu#) djus dk vkosnu ukeatwj djrk gw¡ A

gLrk{kj%

uke%

inuke%

vf/kdkfjrk%

irk%

foLr`r vkns'[email protected] ¼dkj.kksa½ ds fy, i`Fkd nLrkost layXu fd, tk,¡A**A

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

lquhy lgxy] mi lfpo-IV ¼foÙk½

&ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx IV esa la-Qk- 3 ¼10½@foÙk ¼jktLo&I½@

2017&18@Mh,l& VI@342 fnukad 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj la- Qk- 3

¼8½@foÙk ¼jktLo&I½@2020&21@Mh-,l- VI@171] fnukad 05/06/2020] }kjk çdkf'kr

vf/klwpuk la- 31/2019&jkT; dj] fnukad 05/06/2020 vafre la'kks/ku fd;k x;kA

FINANCE (REVENUE-I) DEPARTMENT

DELHI, the 24^th June, 2020

NOTIFICATION

No. 33/2019 – State Tax

No. F. 3(12)/Fin(Rev-I)/2020-21/DS-IV/7.—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 (Fifth Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, they shall come into force from 18^th 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),-

(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 figures “section 51, or, as the

case may be,” shall be inserted.

3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1^st 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^st day of September, 2019, the following sub-

rule shall be inserted, namely:-

“(4A) 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:

Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the

above procedure.”.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

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:-

“83B.

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.

(2) The Commissioner, or an officer authorized by him, may after 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 receipt of

an application 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

[See rule 83B]

APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX

PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

3. Address

< Auto Populated>

4. Date of effect of cancellation of enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:

DECLARATION

The above declaration is true and correct to the best of my knowledge and belief. I undertake that I shall continue to

be liable for my actions as GST Practitioner before such cancellation.

(SIGNATURE)

Place:

Date:

FORM GST PCT-07

[See rule 83B]

ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

< Auto Populated>

3. Address

4. No. and Date of application

5. Date of effect of cancellation of enrolment

DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . .

(SIGNATURE)

Place:

Date: ”.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

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 Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices/credit notes/debit notes of outward

supplies in case refund is claimed by supplier/Details of

invoices of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN of

the

supplier

No.

Date

Taxable

Value

Type

(Invoice/

Credit Note/

Debit Note)

Integrated Tax

Central

Tax

State

Tax

/Union

territory

Tax

Cess

”.

10. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be

substituted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices/credit notes/debit notes of outward

supplies in case refund is claimed by supplier/Details of

invoices of inward supplies in case refund is claimed by

recipient

Tax paid

GSTIN of

the

supplier

No.

Date

Taxable

Value

Type

(Invoice/

Credit

Note/ Debit

Note)

Integrated

Tax

Central

Tax

State Tax

/Union

territory

Tax

Cess

”.

11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:-

―FORM GST EWB-05

[See rule 138 E]

Application for unblocking of the facility for generation of E-Way Bill

GSTIN

<Auto>

Legal Name

<Auto>

Trade Name

<Auto>

Address

<Auto>

[PART IV

DELHI GAZETTE : EXTRAORDINARY

Facility of furnishing of information in Part A of

FORM GST EWB 01 (i.e. facility for generation

of E-Way Bill) blocked w.e.f.

<Auto>

Reasons of unblocking of facility for generation of

E- Way Bill

(i)

(ii)

(iii)

Expected date for filing of returns for the period

under default

8. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation /Status

Date:

Place:

FORM GST EWB – 06

[See rule 138 E]

Reference No.:

Date:

_______________ GSTIN

---------------------- Name

_______________ Address

Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill

Application ARN:

Date:

The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f. -------

- in terms of rule 138E of the Central Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application / submissions made by the aforementioned

registered person.

I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following

grounds:

Please note that the system will block the facility for generation of E-Way Bill after _______(date) if the registered

person continues to be defaulter in terms of rule 138E of the Central Goods and Services Tax Rules, 2017.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

I have carefully considered the facts of the case and the application / submissions made by the aforementioned

registered person.

I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:

Signature:

Name:

Designation:

Jurisdiction:

Address:

Note: Separate document may be attached for detailed order / reason(s).”.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

SUNIL SEHGAL, Dy. Secy. IV (Finance)

Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV vide notification dated 22^nd

June, 2017, published vide number No. F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342, dated 22^nd June, 2017 and

last amended vide notification No. 31/2019 - State Tax, dated 5^th June, 2020 published vide number

F.3(8)/Fin.(Rev-I)/2020-21/DS-VI/171 dated 5^th June, 2020.

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.

SURENDER MAHADASAM

Digitally signed by SURENDER MAHADASAM

Date: 2020.06.25 18:16:47 +05'30'