4060 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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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] 1 flrEcj] 2020
la[;k 34@2020&jkT; dj
la-Qk- 3¼29½@foÙk¼jktLo&I½@2020&21@Mh,l& IV @71.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blds i“pkr bl vf/klwpuk esa mä vf/kfu;e dgk x;k
gS½ dh /kkjk 148 }kjk çnÙk “kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj“kksa ij] jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk
foHkkx ¼jktLo&I½ dh vf/klwpuk laŒ 21@2019&jkT;dj] fnukad 17-10-2019] ftls la-Qk- 3¼73½@foÙk¼jktLo&I½
@2020&21@Mh,l&VI@]fnukad 17-10-2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa çdkf“kr fd;k x;k
Fkk] esa fuEufyf[kr vkSj la“kks/ku djrs gSa] vFkkZr~ %&
mä vf/klwpuk esa]&
¼i½
nwljs vuqPNsn esa fuEu ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
सं. 177] दिल्ली, मंगलवार, जसतम् बर 1, 2020/भाद्र 10, 1942 [रा.रा.रा.क्षे.दि. सं. 120
No. 177] DELHI, TUESDAY, SEPTEMBER 1, 2020/BHADRA 10, 1942 [N. C. T. D. No. 120
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-02092020-221522
SG-DL-E-02092020-221522
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
Þijarq mä O;fä 31 ekpZ] 2020 dks lekIr gksus okyh frekgh ds fy, fnYyh eky vkSj lsok dj fu;e] 2017 ds
rgr ç:i th,lVh lh,eih&08 esa ,d C;kSjk] ftlesa Lo&vkdfyr dj ds Hkqxrku dk fooj.k gksxk] tqykbZ 2020 ds 7 osa
fnu rd çLrqr djsaxs Aß (
¼ii½
r`rh; vuqPNsn esa fuEu ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
Þijarq mä O;fä 31 ekpZ] 2020 dks lekIr gksus okys foÙkh; o"kZ dh fooj.kh fnYyh eky vkSj lsok dj
fu;e] 2017 ds ç:i th,lVhvkj&4 esa tqykbZ] 2020 ds 15 osa fnu rd çLrqr djsaxs Aß A
2- ;g vf/klwpuk 3 vizSy] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo& IV ¼foÙk½
uksV%
ewy
vf/klwpuk
laŒ
21@2019&jkT;
dj]
fnukad
17@10@2019
la-Qk-
3¼73½@foÙk¼jktLo&I½
@2019&20@Mh,l&VI@490 ] fnukad 17@10@2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV esa çdkf“kr
fd;k x;k Fkk vkSj bls ckn esa vf/klwpuk laΠ74@2019&jkT; dj] fnukad 26.08.2020] ftls la-Qk-
3¼30½@foÙk¼jktLo&I½@2020&21@Mh,l& IV@56] fnukad 26.08. 2020 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds
Hkkx&IV esa çdkf“kr fd;k x;k Fkk] ls la“kksf/kr fd;k x;k FkkA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st September, 2020
No. 34/2020– State Tax
No.F 3(29)/Fin(Rev-I)/2020-21/DS-VI/71.—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 further amendments in the notification of the
Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No. 21/2019- State
Tax, dated the 17th October, 2019, published in the Delhi Gazette, 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,-
(i) in the second paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax
in FORM GST CMP-08 of the Delhi Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020,
till the 7th day of July, 2020.”;
(ii) in the third paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish the return in FORM GSTR-4 of the Delhi Goods and Services
Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.”.
2. This notification shall come into force with effect from 3rd April, 2020.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy. VI (Finance)
Note: The principal notification No. 21/2019- State Tax, dated the 17th October, 2019, published in the Delhi Gazette,
Extraordinary, Part IV, vide No. F.3 (73)/Fin (Rev-I)/2019-20/DS-VI/490, dated the 17th October, 2019, and was
subsequently amended by notification No. 74/2019-State Tax, dated 26.08.2020 published in the Delhi Gazette,
Extraordinary, Part IV, vide No. F.3 (30)/Fin (Rev-I)/2020-21/DS-VI/56, dated 26.08. 2020.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
vf/klwpuk
fnYyh] 1 flrEcj] 2020
la[;k 09@2020&jkT; dj
la-Qk- 3¼35½@foÙk¼jktLo&I½@2020&21@Mh-,l- IV@72.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky,
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼bls blesa blds i“pkr~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk
148 }kjk çnÙk “kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj“kksa ij] daiuh vf/kfu;e] 2013 ¼2013 dk 18½ dh /kkjk 381
dh mi/kkjk ¼1½ ds v/khu tkjh dh xbZ vf/klwpuk ds v/khu vkus okys O;fDr;ksa vkSj tks daiuh ¼fons“kh daifu;ksa dk
jftLVªhdj.k½ fu;e] 2014 ds fu;e 4 ds mifu;e ¼2½ dk vuqikyu fd;k gS] ;fn og dksbZ fons“kh daiuh gS] tks fd ,d
,;jykbu daiuh gS] ,sls jftLVªhd`r O;fDr;ksa dk oxZ] tks uhps ;Fkk mfYyf[kr fo“ks’k izfdz;k dk vuqlj.k djsaxs] dks
vf/klwfpr djrh gSA
2- mDr O;fDr;ksa dks] mDr fu;eksa ds fu;e 80 ds mifu;e ¼3½ ds lkFk ifBr mDr vf/kfu;e dh /kkjk 44 dh mi/kkjk
¼2½ ds v/khu fnYyh eky vkSj lsok dj fu;e] 2017 ds iz#i th,lVh vkj&9x esa lek/kku fooj.k nsus dh vko“;drk
ugha gksxh%
ijUrq Hkkjrh; dkjckj lapkyuksa ds ckcr izR;sd eky vkSj lsok dj igpku la[;kd ds fy,] Hkkjr esa O;olk;jr fdlh
pkVZMZ vdkmaVsaV ;k QeZ ;k Hkkjr esa O;olk;jr pkVZMZ vdkamVsaVksa ds fdlh lhfer nkf;Ro Hkkxhnkjh }kjk lE;dz #i ls
vf/kizekf.kr foÙkh; o’kZ ds fy, izkfIr;ksa vkSj lank;ksa dk fooj.k foÙkh; o’kZ ds mÙkjorhZ o’kZ ds 30 flrEcj dks izLrqr
fd;k gS A
3- ;g vf/klwpuk 16 ekpZ] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo& IV ¼foÙk½
NOTIFICATION
Delhi, the 1st September, 2020
No. 09/2020 – State Tax
No. F.3(35)/Fin.(Rev-I)/2020-21/DS-IV/72.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lt. Governor of
National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the persons who are
foreign company which is an airlines company covered under the notification issued under sub-section (1) of
section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the
Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the
special procedure as mentioned below.
2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Delhi
Goods and Services Tax Rules, 2017 under sub- section (2) of section 44 of the said Act read with sub-rule (3) of
rule 80 of the said rules:
Provided that a statement of receipts and payments for the financial year in respect of its Indian Business
operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability
Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the
year succeeding the financial year.
3. This notification shall come into force on the 16th 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)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
4
vf/klwpuk
fnYyh] 1 flrEcj] 2020
la[;k 3@2020&jkT; dj ¼nj½
la-Qk- 3¼37½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@73.—fnYyh eky vkSj lsok dj vf/kfu;e] 2017
¼2017 dk 03½ dh /kkjk 9 dh mi/kkjk ¼1½ vkSj /kkjk 15 dh mi/kkjk ¼5½ esa çnÙk “kfä;ksa dk ç;ksx djrs gq,] jk"Vªh;
jkt/kkuh {ks= fnYyh ds mijkT;iky] ifj"kn dh flQkfj“kksa ij jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh
vf/klwpuk la 1@2017& jkT; dj¼nj½ fnukad 30 twu] 2017 ftls la -Qk- 3¼15½@foÙk¼jktLo&I½@
2017&18@Mh,l&VI@382] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV] esa çdkf“kr fd;k
x;k Fkk] esa vkxs fuEufyf[kr vkSj la“kks/ku djrs gSa] ;Fkk%
1- mDr vf/klwpuk esa]
d vuqlwph I& 2-5% esa] Øe la- 187 rFkk mlls lacaf/kr izfof’V;ksa dk yksi fd;k tk,xk(
[k vuqlwph II &6% eas]&
¼i½ Øe la- 75 vkSj blesa nh x;h izfof’V;ksa ds ckn fuEufyf[kr Øe la- vkSj izfof’V;ksa dks var%LFkkfir fd;k tk;sxk]
;Fkk %&
75**v
3605 00 10
lHkh eky(**
¼ii½ Øe la- 202 rFkk mlls lacaf/kr izfof’V;ksa dk yksi fd;k tk,xk(
¼iii½ Øe la- 203 rFkk mlls lacaf/kr izfof’V;ksa dk yksi fd;k tk,xk(
x vuqlwph- III &9% eas]&
¼i½ Øe la- 73 rFkk mlls lacaf/kr izfof’V;ksa dk yksi fd;k tk,xk(
¼ii½ Øe la- 379 esa] dkWye ¼3½ dh izfof’V ds LFkku ij] izfof’V **lHkh eky^^ dks izfrLFkkfir fd;k tk,xk(
2-
;g vf/klwpuk 1 vizSy] 2020 ls izo`Ùk gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo& IV ¼foÙk½
uksV% & ç/kku vf/klwpuk la0 1@2017&jkT;dj ¼nj½ fnukad 30 twu] 2017 dks la-Qk-3¼15½@foÙk
¼jktLo&I½@2017&18@Mh,l& VI@382] fnukad 30 twu] 2017 ds rgr] fnYyh ds jkti+= vlk/kkj.k ds Hkkx pkj esa
izdkf”kr fd;k x;k Fkk vkSj blesa vafre ckj vf/klwpuk la- 01@2020& jkT; dj ¼nj½] fnukad 05@08@2020] la-Qk-
3¼21½@foÙk ¼jktLo&I½@2020&21@Mh,l& IV@41] fnukad 05@08@2020 dks fnYyh ds jkti+= vlk/kkj.k ds Hkkx pkj
esa izdkf”kr fd;k x;k Fkk] ds }kjk la”kks/ku fd;k x;k gSA
NOTIFICATION
Delhi, the 1st September, 2020
No. 03/2020–State Tax (Rate)
No. F.3 (37)/Fin (Rev-I)/2020-21/DS-IV/73.—In exercise of the powers conferred by sub-section (1) of
section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the
Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of National Capital Territory of Delhi in the
Department of Finance (Revenue-I), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette
of Delhi, Extraordinary, Part IV, vide No. F.3 (15)/Fin.(Rev-I)/2017-18/DS-VI/382 dated the 30th June, 2017,
namely:-
In the said notification, -
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;
(b) in Schedule II - 6%,-
(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be
inserted, namely :-
“75A.
3605 00 10
All goods”;
(ii)
serial number 202 and the entries relating thereto shall be omitted;
(iii)
serial number 203 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%,-
(i)
serial number 73 and the entries relating thereto shall be omitted;
(ii)
in serial number 379, for the entry in column (3), the entry “All goods” shall be substituted;
2. This notification shall come into force on the 1st day of April, 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 No.1/2017- State Tax (Rate), dated the 30th June, 2017, was published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin.(Rev-I)/2017-18/DS-VI/382 dated the 30th June, 2017,
and was last amended by notification No. 01/2020- State Tax(Rate), dated the 5th August, 2020, Gazette of Delhi,
Extraordinary, Part IV, vide No. F.3(21)/Fin.(Rev-I)/2020-21/DS-IV/41 , dated the 5th August, 2020.
vf/klwpuk
fnYyh] 1 flrEcj] 2020
la[;k 04@2020&jkT; dj
la-Qk- 3¼38½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@74.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]
fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 128 }kjk iznÙk “kfDr;ksa dk iz;ksx djrs gq,] ifj’kn~ dh
flQkfj“kksa ij] fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV] esa la- Qk- 3¼86½@foÙk ¼jktLo& I½@2017&18@Mh,l&
VI@92] rkjh[k 23 Qjojh] 2018 }kjk izdkf“kr] fnYyh ljdkj ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la[;kad
4@2018&jkT; dj] rkjh[k 23 Qjojh] 2018 esa fuEufyf[kr vkSj la“kks/ku djrs gaS] vFkkZr~ %&
1- mDr vf/klwpuk esa] rhljs ijarqd esa **10 tuojh] 2020^^ vadks] v{kjksa vkSj “kCnksa ds LFkku ij] **17 tuojh] 2020^^ vad]
v{kj vkSj “kCn j[ks tk,axs A^^A
2- ;g vf/klwpuk 10 tuojh] 2020 ls ykxw gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo& IV ¼foÙk½
fVIi.k % ewy vf/klwpuk la[;kad 4@2018&jkT; dj] rkjh[k 23 Qjojh] 2018] fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV]
esa la- Qk- 3¼86½@foÙk ¼jktLo& I½@2017&18@Mh,l& VI@92] rkjh[k 23 Qjojh] 2018 }kjk izdkf“kr dh xbZ Fkh vkSj
vafre la“kks/ku vf/klwpuk la- 74@2019&jkT; dj] rkjh[k 26@08@2020] tks fnYyh ds jkti= vlk/kkj.k ds Hkkx& IV]
esa la- Qk- 3¼30½@foÙk¼jktLo& I½@2020&21@Mh,l& IV@56] rkjh[k 26@08@2020 }kjk la“kksf/kr dh xbZ Fkh A
NOTIFICATION
Delhi, the 1st September, 2020
No. 04/2020 – State Tax
No. F.3(38)/Fin.(Rev-I)/2020-21/ DS- IV/74.— In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of
Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of
the Government of the National Capital Territory of Delhi, in the Department of Finance( Revenue-I) No. 4/2018–
State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3
[PART IV
DELHI GAZETTE : EXTRAORDINARY
6
(86)/Fin (Rev-I)/2017-18/DS-VI/92 dated the 23rd February, 2018, namely:–
1. In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the
figures, letters and word “17th January, 2020” shall be substituted.
2. This notification shall come into force with effect from the 10th January, 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 No. 4/2018-State Tax, dated 23.02.2018 was published in the Delhi Gazette,
Extraordinary, vide F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92 dated 23.02.2018 and was last amended by notification
No. 74/2019-State Tax, dated 26.08.2020, published in the Delhi Gazette, Extraordinary, vide F.3 (30)/Fin(Rev.-
1)//2020-21/DS-IV/56, dated 26.08.2020.
vf/klwpuk
fnYyh] 1 flrEcj] 2020
la[;k 42@2019&jkT; dj
la-Qk- 3¼39½@foÙk¼jktLo&I½@2020&21@Mh,l& IV@75.—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,] 24 flracj]
2019 dks ml rkjh[k ds #i esa] ftldks fnYyh eky vkSj lsok dj ¼prqFkZ la“kks/ku½ fu;e] 2019 [ fnYyh ds jkti=]
vlk/kkj.k] Hkkx IV esa l-Q03¼8½@foÙk¼jktLo&I½@2020&21@Mh,l& IV@171] rkjh[k 05@06@2020 }kjk çdkf“kr
vf/klwpuk la- 31@2019& jkT; dj] rkjh[k 05@06@2020] ds fu;e 10] fu;e 11] fu;e 12 vkSj fu;e 26 ds mica/k
ço`Ùk gksaxs] fu;r djrs gSa A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns“k ls rFkk muds uke ij
lquhy lgxy] mi lfpo& IV ¼foÙk½
NOTIFICATION
Delhi, the 1st September, 2020
No. 42/2019 – State Tax
No. F.3(39)/Fin.(Rev-I)/2020-21/DS-IV/75.—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 appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12
and 26 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019 [ Notification No. 31/2019–
State Tax, dated the 5th June,2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No .
F.3(8)/Fin.(Rev-I)/2020-21/DS-IV/171, dated the 5th June,2020] shall come into force.
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 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: 2020.09.02 21:29:40 +05'30'