3961 DG/2020
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असाधारण
असाधारण
असाधारण
असाधारण
EXTRAORDINARY
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ािधकार सेसेसेसे कािशत
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PUBLISHED BY AUTHORITY
भाग
भाग
भाग
भाग IV
PART IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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GOVERNMENT OF INDIA
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 27th August, 2020
No. 12/2020–State Tax
No. F.3(26)/Fin.(Rev-I)/2020-21/DS-IV/60.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby makes the following amendment in the notification of the Government of
National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 21/2019- State Tax, dated the
17th October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019-
20/DS-VI/ 490, dated the 17th October, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –
“Provided that the said persons who have, instead of furnishing the statement containing the details of
payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under
the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in
the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of
goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of
payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20.”
2. This notification shall come into force on the 21st day of 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)
Note: The principal notification number 21/2019 – State Tax, dated the 17th October, 2019, published in the Gazette
of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019-20/DS-VI/ 490, dated the 17th October, 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: 2020.08.28 20:05:09
+05'30'