5173 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] 23 vDrwcj] 2020

.—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 iznÙk “kfDr;ksa dk iz;ksx djrs gq,] fnYyh

eky vkSj lsok dj fu;e esa vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~ %&

1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼rhljk la'kks/ku½ fu;e] 2020 gS A

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s 23 ekpZ] 2020 ls izo`Ùk gksaxsA

2- fnYyh eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mDr fu;e dgk x;k gS½ ds fu;e 8 esa]

1 vizSy] 2020 ls] mi&fu;e ¼4½ ds i'pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&

**¼4d½ vkosnd] mi&/kkjk ¼4½ ds v/khu vkosnu izLrqr djrs le; jftLVªhdj.k eatwj djus ds fy, vk/kkj

la[;k vf/kizek.ku djok,xkA^^A

सं. 231] दिल्ली, िुक्रवार, अक् तूबर 23, 2020/कार्ततक 1, 1942 [रा.रा.रा.क्षे.दि. सं. 179

No. 231] DELHI, FRIDAY, OCTOBER 23, 2020/KARTIKA 1, 1942 [N. C. T. D. No. 179

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-24102020-222736

SG-DL-E-24102020-222736

DELHI GAZETTE : EXTRAORDINARY

PART IV]

3- mDr fu;eksa esa] 1 vizSy] 2020 ls] fu;e 9 ds mifu;e ¼1½ ds i'pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk]

vFkkZr~%&

**ijarq tgka /kkjk 25 dh mi&/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fDr;ksa ls fHkUu dksbZ O;fDr] fu;e 8 ds

mi&fu;e ¼4d½ esa ;Fkk&fofufnZ’V vk/kkj la[;k dk vf/kizek.ku djkus esa vleFkZ jgrk gS ogka jftLVªhdj.k] vkosnu dh

rkjh[k ls lkB fnu ds vi'pkr~ mDr O;fDr dh mifLFkfr esa] fu;e 25 esa micaf/kr jhfr esa dsoy dkjckj ds ewy LFkku

dk okLrfod lR;kiu djus ds i'pkr~ gh fn;k tk,xk vkSj ,sls ekeyksa esa mi&fu;e ¼5½ ds mica/k ykxw ugha gksasxsA^^A

4- mDr fu;eksa ds fu;e 25 ds LFkku ij] fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~ %&

&tgka leqfpr vf/kdkjh dk ;g lek/kku gks

tkrk gS fd fdlh O;fDr ds dkjckj ds LFkku dk okLrfod lR;kiu jftVªhdj.k eatwj djus ls igys ;k

jftLVªdj.k eatwj djus ds i'pkr~ fdlh vU; dkj.k ls vk/kkj vf/kizek.ku esa vlQy gksus ds dkj.k visf{kr

gS ogka og mDr O;fDr ds mifLFkfr esa] dkjckj ds LFkku dk ,slk lR;kiu dj ldsxk] vkSj QksVks lfgr vU;

nLrkostksa ds lkFk lR;kiu fjiksVZ] ,sls lR;kiu dh rkjh[k ls vkxkeh iUnzg dk;Z fnolksa dh vof/k ds Hkhrj

esa lkekU; iksVZy ij viyksM djsxkA^^A

5- mDr fu;eksa ds fu;e] 43 ds mi&fu;e ¼1½ esa 1 vizSy] 2020 ls]&

¼d½ [kaM ¼x½ ds LFkku ij] fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~ %&

*,^ ds :i esa |ksrd ,sls iwath eky ds laca/k esa] tks [kaM ¼d½ vkSj [kaM ¼[k½ ds v/khu ugha vkrs gSa] buiqV dj dh

jde] chtd esa ifjyf{kr VSDl dh jkf'k gksus ds ukrs] dks bysDVªkWfud tek [kkrs esa tek fd;k tk;sxk vkSj ,sls eky dk

mi;ksxh thou] ,sls eky ds chtd ls ik¡p o’kZ gksxk %

ijarq tgka dksbZ iwath eky [kaM ¼d½ ds v/khu iwoZru vk;k gS bl [kaM ds v/khu rRri'pkr~ vk;sxk d ds vuqlkj

mfYyf[kr ,sls iwath ekyksa ds laca/k esa fuos'k dj bl “krZ ds v/khu bysDVªkWfud izR;; [kkrk esa tek dh tk,xh] ,slh iwath

eky ds nkSjku vof/k ds fy, vik= izR;; ekurs gq, *VkbZ^ ds :i esa mfYyf[kr [kaM ¼d½ ds varxZr vkrs Fks izR;sd frekgh

;k mlds Hkkx ds fy, ikap izfr'kr vadksa dh nj ij ifjdfyr fd;k tk,xk vkSj dj vof/k ftlesa ,sls izR;; dk nkok

fd;k x;k gS] ds fuxZe dj nkf;Ro dks lfEefyr djsxk %

ijarq ;g fd jde *VkbZ^ dsUnzh; dj] jkT; dj] la?k jkT; {ks= dj vkSj lekdfyr dj ds fuos'k dj izR;; ds fy,

vyx ls x.kuk dh tk,xh vkSj

esa ?kksf’kr dh tk,xh^^(

¼[k½ [kaM ¼?k½ ds LFkku ij] fuEufyf[kr [kaM dks j[kk tk,xk] vFkkZr~ %&

Þd* dh jde dk ladfyr çR;; lkekU; iwath eky ds laca/k esa [kaM ^x* ds v/khu bysDVªkWfud çR;; [kkrk tek

fd;k x;k] ftldk mi;ksx dj vof/k ds nkSjku gksrk gS] tks fd ÞVhlhß ds #i esa fu#fir fd;k tkrk gS] ,slh iwath eky

ds laca/k esa lkekU; çR;; gksxk %

ijarq tgka dksbZ iwath eky [kaM ¼[k½ ds v/khu igys ls gh vkPNkfnr gS] og [kaM ¼x½ ds v/khu i'pkrorhZ

vkPNkfnr Fkk ,slh iwath eky ds laca/k esa fuos'k dj çR;; ekax lekdfyr ewY; ^Vhlh* ij tksM+k tk,xk(ß(

¼x½ [kaM ¼M-½ esa] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

lansg dk fuokj.k djus ds fy, ;g Li"V fd;k tkrk gS fd fdlh Hkh iwath eky dk mi;ksxh thou

chtd dh rkjh[k ls ikap o"kksaZ rd fopkj esa fy;k tk,xk vkSj mä lw=] mä iwath eky ds mi;ksxh thou ds nkSjku ykxw

gksxk A ß(

¼?k½ [kaM ¼p½ dk yksi fd;k tk,xk A

6- mi;qZDr fu;ekoyh esa] fu;e 80 esa mi&okD; ¼3½ esa] fuEufyf[kr ^ijUrqd* ds var%LFkkfir fd;k tk,xk%&

Þc'krsZ fd gj iath—r O;fDr ftldk ldy dkjksckj foÙkh; o"kZ 2018&19 esa ikap djksM+ #i;s ls vf/kd jgk gksxk]

dks vius cgh [kkrksa dh /kkjk 35 dh mi&/kkjk ¼5½ esa ;Fkk&fofufnZ"V :i ls ys[kk ijh{kk@ijhf{kr djkuh gksxh vkSj og

ml ys[kk ijh{kk@ijhf{kr okf"kZd cgh [kkrs dh ,d çfr] fof/kor vfHkçekf.kr gks] foRrh; o"kZ 2018&19 ds FORM

GSTR-9C esa lkekU; iksVZy ds ek/;e ls bysDVª‚fud :i ls] pkgs lh/ks gks ;k pkgs vk;qDr ds }kjk vf/klwfpr lqfo/kk

dsUæ ds ek/;e ls] çLrqr djsxkAÞ

7- mä fu;eksa ds] fu;e 86 esa mi&fu;e ¼4½ ds ckn fuEufyf[kr mi&fu;e dks var%LFkkfir fd;k tk,xk]

vFkkZr~ %&

Þ¼4d½ tgka jftLVªh—r O;fä fdlh lanÙk jde tks fd nks"kiw.kZ dj lanÙk ;k vf/kD; esa lanÙk dj ds çfrnk; dk

nkok fd;k gS] ftlds fy, fodyu bysDVªkWfud çR;; [kkrk ls fd;k x;k gS] mä jde] ;fn xzká ik;h tkrh gS] dks

[PART IV

DELHI GAZETTE : EXTRAORDINARY

esa mfYyf[kr vkns'k }kjk mfpr vf/kdkjh }kjk bysDVªkWfud çR;; [kkrk esa iqu% çR;; fd;k

tk,xkAß

8- mä fu;eksa ds fu;e 89 esa] mi&fu;e ¼4½ esa] [kaM ¼x½ ds LFkku ij fuEufyf[kr j[kk tk,xk vFkkZr~ %&

^¼x½ Þekyksa dk 'kwU;&nj iwfrZ dk U;kikjkorZß dk vFkZ ca/ki= ;k miØe i= ;k dher ds v/khu dj ds lank; ds

fcuk lqlaxr vof/k ds nkSjku fd, x, ekyksa dh 'kwU; nj iwfrZ dh dher gS tks çnk;drkZ }kjk ;Fkk?kksf"kr ogh ;k leku

:i ls j[ks x, çnk;drkZ }kjk ?kjsyw ekyksa dh iwfrZ ds cjkcj dh dher dk 1-5 xquk gS] tks mi&fu;e ¼4d½ ;k

mi&fu;e 4¼[k½ ;k nksuksa ds v/khu okilh ds fy, nkok fd;k x;k gS] ds laca/k esa iwfrZ;ksa ls fHkUu O;kikjkorZ ls de gS(ß

9- mä fu;eksa ds fu;e 92 esa]&

¼d½ mi&fu;e ¼1½ ds ckn fuEufyf[kr mi&fu;e dks var% LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ¼1d½ tgka 'kwU; njiwfrZ ;k le>k x;k fu;kZr ij lanÙk dj dh okilh ls fHkUu dj ds #i esa lanÙk fdlh jde

dh okilh dk vkosnu dh ijh{kk ds fy, mfpr vf/kdkjh larq"V gks tkrk gS fd vf/kfu;e dh /kkjk 34 dh mi&/kkjk ¼5½

ds v/khu dh xbZ okilh 'kks/; gS vkSj vkosnd dks lans; gS] og udnh esa lanÙk fd, tkus ds fy, okilh dh jde dks

Loh—r djrs gq,

esa ,d vkns'k nsxk vf/kfu;e ds v/khu ;k fdlh ço`Ùk fof/k ds v/khu fdlh cdk;k

ekax ds fo#) lek;ksftr jde esa mfYyf[kr lqlaxr vof/k ds fy, mUeksfpr dj nkf;Ro ds fy, dqy lanÙkj de ds

fo#) udnh esa fodfyr jde ds fy, vkuqikfrd vkSj okilh ;ksX; jde dk vfr'ks"k vkSj 'ks"k jde ds fy,] tks ,sls dj

ds lank; ds fy, bysDVªkWfud çR;; [kkrk ls fodfyr fd;k x;k gS] mfpr vf/kdkjh bysDVªkWfud çR;; [kkrk esa fuos'k

dj çR;; ds :i esa mä jde dks iqu% tek djrs gq,

tkjh djsxkAß(

¼[k½ mi&fu;e ¼4½ esa] Þmi&fu;e ¼1½ ds v/khu çfrnk; ;qä jdeß 'kCnksa] dks"Bdksa vkSj vadksa ds LFkku ij Þ ;k

mi&fu;e ¼1d½ß 'kCn] dks"Bd] vad vkSj v{kj j[ks tk,axs(

¼x½ mi&fu;e ¼5½ esa] Þmi&fu;e ¼1½ ds v/khu çfrnk;;qä jdeß 'kCnksa] dks"Bdksa vkSj vadksa ds LFkku ij Þ ;k

mi&fu;e ¼1d½ 'kCn] vad vkSj v{kj j[ks tk,axsß(

10- mä fu;eksa ds fu;e 96 ds mi&fu;e ¼10½ ds [kaM ¼[k½ tks fd 23 väwcj] 2017 esa ço`Ùk gqvk] esa fuEufyf[kr

Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

bl mifu;e ds mís';ksa ds fy,] mlesa mfYyf[kr vf/klwpukvksa ds ykHk dsoy mi;ksx ds fy, fopkj

esa ugha fy, tk,axs tgka iath—r O;fä fuos'kksa ij lekdfyr eky vkSj lsok dj vkSj çfrdj midj lanÙk fd;k gS vkSj

mä vf/klwpuk ds v/khu dsoy vk/kkjHkwr lhek 'kqYd ¼ch lh Mh½ NwV çkIr gksxh A ß

11- mä fu;eksa esa] fu;e 96d ds ckn] fuEufyf[kr fu;e dks var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þ96[k- ekyksa ds fu;kZr ij vuqi;ksftr fuos'k dj çR;; ;k lesfdr dj lank; dh okilh dh olwyh tgk afu;kZr

dh olwyh dh çfØ;k ugha dh tkrh gS&

¼1½ tgka ekyksa ds fu;kZr ;k ekyksa ds fu;kZr ij ,dh—r dj lank; ds fy, fuos'k dj çR;; dk mi;ksx u fd,

x, dh dksbZ okilh fdlh vkosnu dks lanÙk dh xbZ gS fdarq ,sls fu;kZr ekyksa ds laca/k esa foØ; dh dk;Zokgh laiw.kZ :i ls

;k mlds Hkkx :i esa olwyh ugha dh x;h gS] fons'kh eqæk çca/k vf/kfu;e] 1999 ¼1999 dk 42½ ds v/khu vuqKs; vof/k ds

Hkhrj Hkkjr esa] ,slh vof/k ds fdlh foLrkj dks lfEefyr djrs gq,] og O;fä ftldks çfrnk; fd;k x;k gS ,sls çfrnk;

dh xbZ jde dks tek djsxk] foØ; çfØ;k ds olwyh u fd, x, ds foLrkj rd] mä vof/k ds lekfIr ds rhl fnuksa ds

Hkhrj ykxw C;kt ds lkFk] ;FkkfLFkfr] foLrkfjr vof/k vkrh gS] ftlesa og jde dk çfrnk; fd;k x;k vf/kfu;e dh

/kkjk 73 ;k /kkjk 74 ds mica/kksa ds vuqlkj olwyh tk,xh tSlh Hkh fLFkfr gks] /kkjk 50 ds v/khu C;kt lfgr =qfViw.kZ okilh

ds fy, olwyh dh tk,xh %

ijarq tgka foØ; dh çfØ;k ;k mldk dksbZ Hkkx ,sls fu;kZr ekyksa ds laca/k esa fons'kh eqæk çca/k vf/kfu;e] 1999

¼1999 dk 42½ ds v/khu vuqKs; vof/k ds Hkhrj vkosnd }kjk olwyh ugha dh xbZ gS] fdarq Hkkjrh; fjtoZ cSad xq.kkxq.kksa ij

foØ; çfØ;kvksa dh olwyh dh vko';drk dks vifyf[kr djrk gS] vkosnd dks lanÙk olwyh dh okilh ugha gksxh A

¼2½ tgka foØ; çfØ;k vkosnd }jk olwyh dh tkrh gS olwyh dh jde ds i'pkr~ laiw.kZ #i ls ;k mlds Hkkx :i

esa mi&fu;e ¼1½ ds v/khu mlls olwy dh x;h gS vkSj vkosnd foØ; çfØ;k ds olwyh dh rkjh[k ls rhl eghus dh

vof/k ds Hkhrj ,slh olwyh ds ckjs esa lk{; çLrqr djrk gS] ,slh olwy dh xbZ jde foØ; çfØ;kvksa ds olwyh ds foLrkj

rd vkosnd dks mfpr vf/kdkjh }kjk okilh dh tk,xh] ijarq foØ; çfØ;k Hkkjrh; fjtoZ cSad }kjk ;Fkk&vuqKkr ,slh

foLrkfjr vof/k ds Hkhrj olwy dh x;h gksAß

12- mä fu;e esa] fu;e 141 ds mi&fu;e ¼2½ es aÞvk;qäß 'kCn ds LFkku ij Þmfpr vf/kdkjhß j[kk tk,xk A

DELHI GAZETTE : EXTRAORDINARY

PART IV]

13- mä fu;e esa] ç#i th ,l Vh vkj ,Q Vh&01 esa fu;e 89¼2½¼N½ ds v/khu ?kks"k.kk ds ckn fuEufyf[kr

opuca/k dks var%LFkkfir fd;k tk,xk] vFkkZr~ %&

eSa ,rí~okjk opu nsrk gwa fd th,lVh fu;e] 2017 dh /kkjk 96[k ds lkFk ifBr vkbZth,lVh vf/kfu;e] 2017 dh /kkjk 16 ds ijarqd

ds vuqlkj fons'k fofu;e dh foçs"k.kkns'k dh n'kk esa C;kt ds lkFk eatwj çfrnk; dh jkf'k ljdkj dks tek d#axk A

gLrk{kj&

uke

inuke@çkfLFkfr Aß

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 ds Hkkx-IV esa] vf/klwpuk rkjh[k 22 twu] 2017]

la- Qk- 03¼10½@foÙk¼jktLo&I½@2017&18@Mh,l&VI@342] rkjh[k 22 twu] 2017 esa çdkf'kr fd, x, vkSj

vafre la'kks/ku vf/klwpuk la[;kad 08@2020&jkT; dj] rkjh[k 21/10/2020 dks la[;kad la- Qk-

03¼46½@foÙk¼jktLo&I½@2020&21@Mh,l&IV@126] rkjh[k 21/10/2020 esa çdkf'kr fd, x, Fks A

FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 23rd October, 2020

No 16/2020- State Tax

No.F. 3(27 )/Fin(Rev-I)/2020-21/DS-IV /129.—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 the 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 (Third Amendment) Rules,

2020.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the

23^rd day of March, 2020.

2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely:-

“(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from

01.04.2020, undergo authentication of Aadhaar number for grant of registration.”.

3. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020, the following sub-rule

shall be inserted, namely:-

“Provided that where a person, other than those notified under sub-section (6D) of section 25, fails

to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration

shall be granted only after physical verification of the principle place of business in the presence of the said

person, not later than sixty days from the date of application, in the manner provided under rule 25 and the

provisions of sub-rule (5) shall not be applicable in such cases.”.

4. In the said rules, for rule 25, the following rule shall be substituted, namely:-

“Physical verification of business premises in certain cases.-Where the proper officer is satisfied

that the physical verification of the place of business of a person is required due to failure of Aadhaar

authentication before the grant of registration, or due to any other reason after the grant of registration, he

may get such verification of the place of business, in the presence of the said person, done and the

verification report along with the other documents, including photographs, shall be uploaded in FORM

[PART IV

DELHI GAZETTE : EXTRAORDINARY

GST REG-30 on the common portal within a period of fifteen working days following the date of such

verification.”.

5. In the said rules, in rule 43, in sub-rule (1) with effect from the 1^st April, 2020,-

(a) for clause (c), the following clause shall be substituted,namely:-

“c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b),

denoted as „A, being the amount of tax as reflected on the invoice, shall credit directly to the electronic

credit ledger and the validity of the useful life of such goods shall extend upto five years from the date of

the invoice for such goods:

Provided that where any capital goods earlier covered under clause (a) is subsequently covered

under this clause, input tax in respect of such capital goods denoted as „A‟ shall be credited to the

electronic credit ledger subject to the condition that the ineligible credit attributable to the period during

which such capital goods were covered by clause (a),denoted as „Tie‟, shall be calculated at the rate of five

percentage points for every quarter or part thereof and added to the output tax liability of the tax period in

which such credit is claimed:

Provided further that the amount „Tie‟ shall be computed separately for input tax credit of central

tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.

Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the

provisions of sub-section (4) of section 18, if it is subsequently covered under this clause.”

(b) for clause (d), the following clause shall be substituted,namely:-

“the aggregate of the amounts of „A‟ credited to the electronic credit ledger under clause (c) in

respect of common capital goods whose useful life remains during the tax period, to be denoted as „Tc‟,

shall be the common credit in respect of such capital goods:

Provided that where any capital goods earlier covered under clause (b) are subsequently covered

under clause (c), the input tax credit claimed in respect of such capital good(s) shall be added to arrive at

the aggregate value „Tc‟;”;

“Explanation.-For the removal of doubt, it is clarified that useful life of any capital goods shall be

considered as five years from the date of invoice and the said formula shall be applicable during the useful

life of the said capital goods.”;

(d) clause (f) shall be omitted.

6. In the said rules, in rule 80, in sub-clause (3), the following proviso shall be inserted, namely:-

“Provided thatevery registered person whose aggregate turnover during the financial year 2018-

2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section

35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in

FORM GSTR-9Cfor the financial year 2018-2019, electronically through the common portal either

directly or through a Facilitation Centre notified by the Commissioner.”.

7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:-

“(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid

in excess for which debit has been made from the electronic credit ledger, the said amount, if found

admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in

FORM GST PMT-03.”.

8. In the said rules, in rule 89, in sub-rule (4), for clause (C), the following clause shall be

substituted, namely:-

„(C) “Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made

during the relevant period without payment of tax under bond or letter of undertaking or the value which is

1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as

DELHI GAZETTE : EXTRAORDINARY

PART IV]

declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is

claimed under sub-rules (4A) or (4B) or both;‟.

9. In the said rules, in rule 92,-

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A)Where, upon examination of the application of refund of any amount paid as tax other than

the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund

under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in

FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited

in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein

the amount adjusted against any outstanding demand under the Act or under any existing law and the

balance amount refundable and for the remaining amount which has been debited from the electronic credit

ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the

said amount as Input Tax Credit in electronic credit ledger.”;

(b) in sub-rule (4), after the words, brackets and figure“amount refundable under sub-rule (1)”, the

words, brackets, figure and letter “or sub-rule (1A)”, shall be inserted;

words, figures and letter “or sub-rule (1A)”, shall be inserted.

10. In the said rules, in rule 96, in sub-rule (10),in clause (b) with effect from the 23^rd October,

2017, the following Explanation shall be inserted, namely,-

“Explanation.-For the purpose of this sub-rule, the benefit of the notifications mentioned therein

shall not be considered to have been availed only where the registered person has paid Integrated Goods and

ServicesTax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty

(BCD) under the said notifications.”.

11. In the said rules, after rule 96A,the following rule shall be inserted, namely:-

“96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of

goods where export proceeds not realised.–(1) Where any refund of unutilised input tax credit on account

of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale

proceeds in respect of such export goods have not been realised, in full or in part, in India within the period

allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such

period, the person to whom the refund has been made shall deposit the amount so refunded, to the extent of

non-realisation of sale proceeds, along with applicable interest within thirty days of the expiry of the said

period or, as the case may be, the extended period, failing which the amount refunded shall be recovered in

accordance with the provisions of section 73 or 74 of the Act, as the case may be, as is applicable for

recovery of erroneous refund, along with interest under section 50:

Provided that where sale proceeds, or any part thereof, in respect of such export goods are not

realised by the applicant within the period allowed under the Foreign Exchange Management Act, 1999 (42

of 1999), but the Reserve Bank of India writes off the requirement of realisation of sale proceeds on merits,

the refund paid to the applicant shall not be recovered.

(2) Where the sale proceeds are realised by the applicant, in full or part, after the amount of refund

has been recovered from him under sub-rule (1) and the applicant produces evidence about such realisation

within a period of three months from the date of realisation of sale proceeds, the amount so recovered shall

be refunded by the proper officer, to the applicant to the extent of realisation of sale proceeds, provided the

sale proceeds have been realised within such extended period as permitted by the Reserve Bank of India.”.

12. In the said rules, in rule 141, in sub-rule (2), for the word “Commissioner”. the words “proper

officer” shall be substituted.

13. In the said rules, in FORM GST RFD-01, after the declaration under rule 89(2)(g), the

following undertaking shall be inserted, namely:-

[PART IV

DELHI GAZETTE : EXTRAORDINARY

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 Delhi Gazette, Extraordinary, Part IV, (i) vide

notification dated the 22ndJune, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-

VI/342, dated the 22ndJune, 2017 and last amended vide Notification No. 08/2020- State Tax,

dated 21/10/2020, published videNo. F.3 (46)/Fin (Rev-I)/2020-21/DS-IV/126, dated 21/10/2020.

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.

“UNDERTAKING

I hereby undertake to deposit to the Government the amount of refund sanctioned along with interest in

case of non-receipt of foreign exchange remittances as per the proviso to section 16 of the IGST Act,

2017 read with rule 96B of the CGST Rules 2017.

Signature-

Name –

Designation / Status”.

KUMER CHAND

MEENA

Digitally signed by KUMER CHAND

MEENA

Date: 2020.10.24 16:41:04 +05'30'