5033 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
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सं. 226] दिल्ली, सोमवार, अक् तूबर 19, 2020/आज वन 27, 1942 [रा.रा.रा.क्षे.दि. सं. 173
No. 226] DELHI, MONDAY, OCTOBER 19, 2020/ASVINA 27, 1942 [N. C. T. D. No. 173
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-20102020-222579
SG-DL-E-20102020-222579
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2-
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DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
NOTIFICATION
Delhi, the 19th October, 2020
No. 29/2020– State Tax
No. F. 2(276)/POLICY-GST/2020/196-206.—In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read
with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to
as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in
FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished
electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous
financial year, whose principal place of business is in the State of Delhi, the return in FORM GSTR-3B of the said
rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal,
on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–Every registered person furnishing the
return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his
liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his
liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash
ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
3. This notification shall come into force with effect from the 23rd March, 2020.
VIVEK PANDEY, Commissioner (State Tax)
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: 2020.10.20 13:58:31 +05'30'