5175 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
“
fnYyh] 22 vDrwcj] 2020
224&34.—vk;qDr] fnYyh eky ,oa lsokdj fu;e] 2017 ¼ftls
bl vf/klwpuk esa blds i“pkr~ mDr fu;e dgk x;k gS½ ds fu;e 61 ds mifu;e ¼5½ ds lkFk ifBr fnYyh eky vkSj
lsok dj vf/kfu;e] 2017
2017 dk 03
dh /kkjk 168 }kjk iznÙk “kfDr;ksa dk iz;ksx djrs gq,] ifj’kn~ dh flQkfj“kksa ij
jk’Vªh; jkt/kkuh {ks= fnYyh ljdkj ds O;kikj ,oa dj foHkkx
uhfr “kk[kk
] dh vf/klwpuk la[;k 44@2019&jkT; dj]
rkjh[k
20
uoEcj]
2019]
tks
fnYyh
ds
jkti=]
vlk/kkj.k
ds
Hkkx&IV]
esa
la- Qk 2¼211½@ikWfylh&th,lVh@2019@566&75] rkjh[k 20 uoEcj] 2019 }kjk izdkf“kr dh xbZ Fkh] eas fuEufyf[kr vkSj
la“kks/ku djrs gSa] vFkkZr~%&
mDr vf/klwpuk ds rhljs ijarqd ds i“pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~%&
ijarq ;g Hkh fd tuojh] 2020] Qjojh] 2020 vkSj ekpZ] 2020 ds fy, mDr fu;e ds iz#i th,lVhvkj&3[k esa
fooj.kh] ,sls djnkrkvksa] ftudk iwoZorhZ foÙkh; o’kZ esa ladfyr vkorZu ikap djksM+ #i, rd gks] ftuds O;olk; dk ewy
सं. 233] दिल्ली, िुक्रवार, अक् तूबर 23, 2020/कार्तिक 1, 1942 [रा.रा.रा.क्षे.दि. सं. 181
No. 233] DELHI, FRIDAY, OCTOBER 23, 2020/KARTIKA 1, 1942 [N. C. T. D. No. 181
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-24102020-222729
SG-DL-E-24102020-222729
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
LFkku fgekpy izns“k] iatkc] mRrjk[kaM] gfj;k.kk] jktLFkku] mRrj izns“k] fcgkj] flfDde] v#.kkpy izns“k] ukxkySaM]
ef.kiqj] fetksje] f=iqjk] es?kky;] vle] if“peh caxky] >kj[kaM ;k mM+hlk ;k la?k jkT; {ks= tEew&d“ehj] yn~nk[k]
paMhx<+ vkSj
jkT;ksa esa gS] bysDVªkfud #i ls lkekU; iksVZy ds ek/;e ls dze“k% 24 Qjojh] 2020] 24 ekpZ] 2020
vkSj 24 vizSy] 2020 dks ;k mlls iwoZ izLrqr dh tk,xh A^^
3-
;g vf/klwpuk 3 Qjojh] 2020 ls ykxw gksxhA
foosd ik.Ms;] vk;qDr ¼jkT; dj] fnYyh½
ewy vf/klwpuk] vf/klwpuk la[;kad 44@2019&jkT; dj] rkjh[k 20 uoEcj] 2019 }kjk fnYyh ds jkti=]
vlk/kkj.k ds Hkkx& IV] esa la- Qk- 2¼211½@ikWfylh&th,lVh@2019@566&75] rkjh[k 20 uoEcj] 2019 dks izdkf“kr fd,
x, Fks A
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 22nd October, 2020
No. 07/2020– State Tax
No. F. 2(242)/POLICY-GST/2020/224-34.—In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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 makes the following further amendment in the notification of the
Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019
– State Tax, dated the 20th November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number
No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20th November, 2019, namely:–
In the said notification, after the third proviso, the following provisos shall be inserted, namely: –
Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020
and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year,
whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan,
Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be
furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and
24th April, 2020, respectively.”
2. This notification shall be deemed to have come into force on the 3rd day of February, 2020
VIVEK PANDEY, Commissioner (State Tax, Delhi)
Note : The principal notification No.44/2019 – State Tax, dated the 20th November, 2019, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20th November, 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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.10.24 11:17:07
+05'30'