3761 DG/2020
(1)
रजिस्ट्रीसं. डी.एल.- 33004/99
REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
प्राजधकारसेप्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
Part IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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No. 159] DELHI, TUESDAY, AUGUST, 18, 2020/SRAVANA 27, 1941 [N.C.T.D. No. 101
एस.जी.-डी.एल.-अ.-19082020-221223
SG-DL-E-19082020-221223
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 18th August, 2020
No.F3(23)/Fin(Rev-I)/2020-21/DS-IV/48.—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 registered persons shall furnish the details of outward supply of goods or services or both in
FORM GSTR-1under 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:-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
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
April, 2020 to June, 2020
31stJuly, 2020
2
July, 2020 to September, 2020
31st October, 2020
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of
the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official
Gazette.
4. This notification shall come into force with effect from the 23rd March, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. IV (Finance)
Uploaded by Dte.of Printing atGovernment 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: 2020.08.19 19:24:23
+05'30'