4909 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
I
fnYyh] 14 vDrwcj] 2020
I
IV/120
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 cukrs gaS] vFkkZr % &
1-¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼NBok¡ la'kks/ku½ fu;e] 2019 gSA
¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s 09 vDrwcj] 2019 ls ykxw gksaxsA
2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr mä fu;e dgk x;k gS½ ds fu;e 21d esa]&
¼d½ mifu;e ¼3½ esa] fuEufyf[kr Li"Vhdj.k vUr%LFkkfir fd;k tk,xk] vFkkZr% &
सं. 219] दिल्ली, बुधवार, अक् तूबर 14, 2020/आज वन 22, 1942 [रा.रा.रा.क्षे.दि. सं. 166
No. 219] DELHI, WEDNESDAY, OCTOBER 14, 2020/ASVINA 22, 1942 [N. C. T. D. No. 166
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-15102020-222473
SG-DL-E-15102020-222473
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ÞÞLi"Vhdj.k-& bl mifu;e ds ç;kstuksa ds fy,] ÞÞdksbZ djk/ks; iwfrZ ugha djsxkßßls ;g vfHkçsr gksxk fd dksbZ jftLVªh—r
O;fä dksbZ dj chtd tkjh ugha djsxk vkSj rnuqlkj] fuyacu dh vof/k ds nkSjku mlds }kjk fd, x, çnk;ksa ij dj
çHkkj ugha djsxkAßß;
¼[k½ mifu;e ¼4½ ds i'pkr fuEufyf[kr mifu;e vUr%LFkkfir fd;k tk,xk] vFkkZr% &
Þ¼5½ tgka jftLVªhdj.k ds fuyacu ds çfrlagj.k dks çHkkoh djus okyk dksbZ vkns'k ikfjr gqvk gS] ogk¡ fuyacu dh vof/k
ds nkSjku vkSj mlesa fofufnZ"V çfØ;k ds nkSjku fd, x, çnk;ksa ds laca/k esa /kkjk 31 dh mi/kkjk ¼3½ dk [kaM ¼d½ vkSj
/kkjk 40 ds mica/k ykxw gksaxsA**A
3- mä fu;e ds fu;e 36 esa] mifu;e ¼3½ ds i'pkr fuEufyf[kr mifu;e vUr%LFkkfir fd;k tk,xk] vFkkZr% &
ÞÞ¼4½ fdlh jftLVªh—r O;fä }kjk mu MsfcV uksV ;k chtdksa dh ckcr miHkksx fd, tkus okyk buiqV dj çR;; ftuds
C;kSjs çnk;drkZvksa }kjk /kkjk 37 dh mi/kkjk ¼1½ ds v/khu viyksM ugha fd, x, gSa] mu MsfcV uksV ;k chtdksa dh ckcr
miyC/k ik= çR;; ds 20% ls vf/kd ugha gksxk ftuds C;kSjs çnk;drkZvksa }kjk /kkjk 37 dh mi/kkjk ¼1½ ds v/khu
viyksM fd, x, gSaAßA
4- mä fu;e ds fu;e 61 esa] &
¼d½ mifu;e ¼5½ ds LFkku ij] 1tqykbZ] 2017 ls çHkkoh] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr%&
ÞÞ¼5½ tgka /kkjk 37 ds v/khu ç:i th,lVhvkj&1 ;k /kkjk 38 ds v/khu ç:i th,lVhvkj &2 esa C;kSjs çLrqr djus dh
le;&lhek c<+k nh xbZ gS] ogk¡ /kkjk 39 dh mi/kkjk ¼1½ esa fofufnZ"V fooj.kh ,slh jhfr ls vkSj mu 'krksaZ ds v/khu jgrs
gq;s tks vk;qä vf/klwpuk }kjk fofufnZ"V djs] ç:i th,lVhvkj &3[k esa bysDVª‚fud :i ls lkekU; iksVZy ds ek/;e ls
;k rks lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls çLrqr fd;k tk,xk ;
ijarq ;g fd] tgka mifu;e ¼1½ esa fufnZ"V O;fä }kjk ç:i th,lVhvkj&3[k esa fooj.kh çLrqr fd;k tkuk visf{kr gS]ogk¡
,slk O;fä ç:i th,lVhvkj &3 esa fooj.kh çLrqr djus ds fy, visf{kr ugha gksxkAß ß;
¼[k½ mifu;e ¼6½ dk] 1 tqykbZ] 2017 ls çHkkoh] yksi fd;k tk,xkA
5- mä fu;e ds fu;e 83d esa] mifu;e ¼6½ esa] [kaM ¼i½ ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr% &
ÞÞ¼i½ fu;e 83 ds mifu;e¼1½ ds [kaM ¼[k½ esa fufnZ"V çR;sd O;fä vkSj tks mä fu;e ds mifu;e ¼2½ ds v/khu eky vkSj
lsok dj O;olk;h ds :i esa ukekafdr gS] mä fu;e ds mifu;e ¼3½ ds nwljs ijarqd esa ;Fkk fofufnZ"V vof/k ds Hkhrj
ijh{kk ikl djus ds fy, visf{kr gSAßßA
6- mä fu;e ds fu;e 91 esa] &
¼d½ mifu;e ¼3½ esa] 24 flrEcj] 2019 ls çHkkoh]Þlank; vkns'k tkjh djsxk vkSjßß 'kCnksa ds i'pkr ÞÞ,d lesfdr lank;
lwpuk ds vk/kkj ijßß 'kCnksa dks vUr% LFkkfir fd;k tk,xk;
¼[k½ mifu;e ¼3½ ds i'pkr] 24 flrEcj] 2019 ls çHkkoh] fuEufyf[kr mifu;e vUr%LFkkfir fd;k tk,xk] vFkkZr% &
ÞÞ¼4½ dsaæh; ljdkj mifu;e ¼3½ ds v/khu tkjh lesfdr lank; lwpuk ij vk/kkfjr çfrnk; laforfjr djsxhAßßA
7- mä fu;e ds fu;e 117 esa] &
¼d½ mifu;e ¼1d½ esa] ÞÞ31 ekpZ]2019ßvadksa] v{kjksa vkSj 'kCnksa ds LFkku ij Þ Þ31 fnlEcj]2019ß vad] v{kj vkSj 'kCn j[ks
tk,¡xsA
¼[k½ mifu;e ¼4½ esa] [kaM ¼[k½ ds mi[kaM ¼iii½ ds ijarqd esaÞ30 vçSy]2019ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij Þ31
tuojh]2020ß vad] v{kj vkSj 'kCn j[ks tk,¡xsA
8- mä fu;e ds fu;e 142 esa]
¼d½ mifu;e ¼1½ ds i'pkr fuEufyf[kr mifu;e vUr%LFkkfir fd;k tk,xk] vFkkZr% &
ÞÞ¼1d½ mfpr vf/kdkjh dj] C;kt vkSj 'kkfLr ls çHkk;Z fdlh O;fä dks ;FkkfLFkfr] /kkjk 73 dh mi/kkjk ¼1½ ;k /kkjk 74
dh mi/kkjk ¼1½ ds v/khu uksfVl dh rkehyh ls iwoZ mä vf/kdkjh }kjk ;Fkk vfHkfuf'pr fdlh dj] C;kt vkSj 'kkfLr ds
C;kSjs ç:i th,lVh Mhvkjlh&01d ds Hkkx d esa lalwfpr djsxkAßß;
¼[k½ mifu;e ¼2½ esa]Þvf/kfu;e ds mica/kksa ds vuqlkj dj] C;kt] 'kkfLr ;k fdlh vU; 'kks/; jdeßß 'kCnksa ds i'pkrÞ]pkgs
mlds Lo;a ds vfHkfu'p; ij ;k] mifu;e ¼1d½ ds v/khu mfpr vf/kdkjh }kjk ;Fkk lalwfpr]ß'kCn] vad vkSj dks"Bd
vUr% LFkkfir fd, tk,¡xs;
¼x½ mifu;e ¼2½ ds i'pkr fuEufyf[kr mifu;e vUr%LFkkfir fd;k tk,xk] vFkkZr% &
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
ÞÞ¼2d½ tgka mifu;e ¼1½ esa fufnZ"V fdlh O;fä us mls lalwfpr jde dk Hkkfxd lank; fd;k gS ;k og çLrkfor nkf;Ro
ds fo#) dksbZ fuosnu Qkby djus dk bPNqd gS] ogk¡ og ,slk fuosnu ç:i th,lVh Mhvkjlh&01d ds Hkkx [k esa dj
ldsxkAßßA
9- mDr fu;e esa]ç:i th,lVh –Mhvkjlh& 01ds i'pkr~ fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr &
–
/
la-%
rkjh[k%
ekeyk vkbZMhla-
lsok esa]
th,lVhvkbZ,u…………………
uke……………………………
irk…………………………
………………
/
–
—i;k mijksDr dk;Zokgh dk lanHkZ ysaA bl lanHkZ esa] miyC/k tkudkjh ds fuca/kuksa ds vuqlkj v/kksgLrk{kjh }kjk ;Fkk
vfHkfu'fpr mDr ekeys ds lanHkZ esa /kkjk 73¼5½/74¼5½ ds v/khu vkids }kjk lans; dj /C;kt /'kkLfr dh jde uhps fn,
x, vuqlkj gS %
vf/kfu;e
vof/k
dj
lhth,lVh vf/kfu;e
,lth,lVh/;wVhth,lVh
vf/kfu;e
vkbZth,lVh vf/kfu;e
Midj
Dqy
vk/kkj vkSj ifjek.khdj.k uhps fn;k x;k/layXu gS%
vkidks lykg nh tkrh gS fd ……-- rd mijksDr ;Fkk vfHkfu'fpr iwjh dj dh jde ykxw C;kt dh jde ds lkFk
lank; djsa] ftlds u gksus dh n'kk esa /kkjk 73¼1½ ds v/khu dkj.k crkvks uksfVl tkjh dh tk,xh A
vkidks lykg nh tkrh gS fd ……-- rd mijksDr ;Fkk vfHkfu'fpr iwjh dj dh jde ykxw C;kt vkSj /kkjk 74¼5½
ds v/khu 'kkfLr dh jde ds lkFk lank; djsa] ftlds u gksus dh n'kk esa /kkjk 74 ¼1½ ds v/khu dkj.k crkvks uksfVl tkjh
dh tk,xh A
;fn vki mijksDr vfHkfu'fp; ds fo#) dksbZ fuosnu Qkby djuk pkgrs gSa rks mls bl ç:i ds Hkkx [k esa ……---
rd çLrqr fd;k tk, A
mfpr vf/kdkjh
gLrk{kj…………………
uke……………………
inuke………………
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
la%
rkjh[k%
lsok esa]
mfpr vf/kdkjh]
'kk[kk¼foax½/{ks=kf/kdkj A
………………
/
–
—i;k ekeyk vkbZMh …………… ds laca/k esa lalwpuk vkbZMh………………-dk lanHkZ ysa] ftlds }kjk /kkjk73¼5½ /
74¼5½ ds v/khu ;Fkk vfHkfu'fpr lans; dj dk nkf;Ro lwfpr fd;k x;k Fkk A
bl laca/k esa]
d- ;g lwfpr fd;k tkrk gS fd mDr nkf;Ro dks…………… #i, ds foLrkj rd-------------- …………--………ds
ek/;e l sHkkfxd :i ls mUeksfpr dj fn;k x;k gS vkSj 'ks"k nkf;Ro ds laca/k esa fuosnu uhps fn;k x;k/layXu gS%
;k
[k- mDr nkf;Ro Lohdk;Z ugha gS vkSj bl laca/k esa fuosnu uhps fn;k x;k /layXu gS%
çkf/k—r gLrk{kjdrkZ
uke……………………………
th,lVhvkbZ,u………………………
irk………………………
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
eukst dqekj] mi lfpo& IV ¼foÙk½
ewy fu;e fnYyh ds jkti=] vlk/kkj.k] Hkkx IV] esa vf/klwpuk] rkjh[k 22 twu] 2017 }kjk la-Qk-
3¼10½@foÙk¼jktLo&I½@2017&-18@Mh,l&VI/342] rkjh[k 22 twu] 2017 }kjk çdkf'kr fd, x, Fks vkSj
buesa vafre la'kks/ku la-Qk- 3¼12½@foÙk¼jktLo&I½@2020&21@Mh-,l- IV/7] rkjh[k 24@06@2020 }kjk
çdkf'kr vf/klwpuk la- 33/2019–jkT; dj] rkjh[k 24@06@2020 ds ek/;e ls fd;k x;k Fkk A
layXud viyksM djsa**A
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5
FINANCE (REVENUE- I) DEPARTMENT
NOTIFICATION
Delhi, the 14th October, 2020
No. 49/2019 – State Tax
No. F.3 (51)/Fin(Rev-I)/2020-21/DS- IV /120.—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 (Sixth Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 9th October, 2019.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,-
(a) in sub-rule (3), the following explanation shall be inserted, namely:-
“Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall
mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made
by him during the period of suspension.”;
(b) after sub-rule (4), the following sub-rule shall be inserted, namely:-
“(5) Where any order having the effect of revocation of suspension of registration has been passed, the
provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during
the period of suspension and the procedure specified therein shall apply.”.
3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have
not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 percent. of the eligible
credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under
sub-section (1) of section 37.”.
4. In the said rules, in rule 61,-
(a) for sub-rule (5), the following sub-rule shall be substituted, with effect from the 1st July, 2017 namely:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under
section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to
such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically
through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1)
then such person shall not be required to furnish the return in FORM GSTR-3.”;
(b) sub-rule (6) shall be omitted with effect from the 1st July, 2017.
5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:-
“(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and
services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the
period as specified in the second proviso of sub-rule (3) of the said rule.”.
6. In the said rules, in rule 91, -
(a) in sub-rule (3), with effect from the 24th September, 2019, after the words “application for refund”, the words “on
the basis of a consolidated payment advice:” shall be inserted;
(b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely:-
“(4) The State Government shall disburse the refund based on the consolidated payment advice issued under sub-rule
(3).”.
7. In the said rules, in rule 117, -
(a) in sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st December,
2019” shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and word “30th April, 2019”,
the figures, letters and word “31st January, 2020” , shall be substituted.
8. In the said rules, in rule 142, -
6
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(a) after sub-rule (1) the following sub-rule shall be inserted, namely:-
“(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under
sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any
tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.”;
(b) in sub-rule (2), after the words “in accordance with the provisions of the Act”, the words, figures and brackets “,
whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),” shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
“(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or
desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST
DRC-01A.” .
9. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:-
“FORM GST DRC-01A
Intimation of tax ascertained as being payable under section 73(5)/74(5)
[See Rule 142 (1A)]
Part A
No.: Date:
Case ID No.
To
GSTIN……………………………Name…………
………………… Address…………………………
Sub.: Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5) –
reg.
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under
section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available
information, as is given below:
Act
Period
Tax
CGST Act
SGST/UTGST Act
IGST Act
Cess
Total
The grounds and quantification are attached / given below:
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of
applicable interest in full by …….. , failing which Show Cause Notice will be issued under section 73(1).
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable
interest and penalty under section 74(5) by …….. , failing which Show Cause Notice will be issued under
section 74(1).
In case you wish to file any submissions against the above ascertainment, the same may be furnished
by……... in Part B of this Form
Proper Officer
Signature…………………
Name………………………
Designation………………
Upload Attachment
[PART IV
DELHI GAZETTE : EXTRAORDINARY
7
Part B
Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142 (2A)]
No.: Date:
To
Proper Officer,
Wing / Jurisdiction.
Sub.: Case Proceeding Reference No………………- Payment/Submissions in response to liability intimated
under Section 73(5)/74(5) – reg.
Please refer to Intimation ID…………… in respect of Case ID……………….vide which the liability of tax
payable as ascertained under section 73(5) / 74(5) was intimated.
In this regard,
A. this is to inform that the said liability is discharged partially to the extent of Rs. …………… through
…………..………and the submissions regarding remaining liability are attached / given below:
OR
B. the said liability is not acceptable and the submissions in this regard are attached / given below:
Authorised Signatory
Name……………………………
GSTIN……………………………
Address…………………………
Upload Attachment”.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note: The principal rules were published in the Gazette of Delhi, Extraordinary Part IV, vide notification dated the
22nd June, 2017, published vide No. F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342 , dated the 22nd June, 2017
and last amended vide notification No. 33/2019 - State Tax, dated the 24th June, 2020, published vide
No.F3(12)/Fin(Rev-I)/2020-21/DS-IV/7 , dated the 24th 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: 2020.10.15 16:17:56 +05'30'