5390 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
I
fnYyh] 4 uoEcj] 2020
I
IV
—fnYyh eky vkSj lsok dj
fu;e] 2017 ¼2017 dk 03½ ¼ftls blds i'pkr~ bl vf/klwpuk esa mä vf/kfu;e dgk x;k gS½ dh /kkjk
128 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] jk’Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] mu jftLVªhd`r O;fDr;ksa ds fy,] tks fd fu;r rkjh[k rd iz#i th,lVhvkj&10 esa
fooj.kh izLrqr ugha djrs gSa] ysfdu os mDr fooj.kh dks le;kof/k flracj] 2020 ds 22osa fnu ls fnlacj]
सं. 238] दिल्ली, बुधवार, नवम् बर 4, 2020/कार्तिक 13, 1942 [रा.रा.रा.क्षे.दि. सं. 186
No. 238] DELHI, WEDNESDAY, NOVEMBER 4, 2020/KARTIKA 13, 1942 [N. C. T. D. No. 186
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-05112020-222954
SG-DL-E-05112020-222954
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
2020 ds 31 osa fnu rd izLrqr djrs gSa] mDr vf/kfu;e dh /kkjk 47 ds izko/kkuksa ds v/khu ns; foyac
Qhl dks nks lkS ipkl #i;s ls vf/kd vf/kR;tu fd;k tkrk gSA
2-
;g vf/klwpuk 21 flracj] 2020 ls ykxw gksxh A
jk’Vªh; jkt/kkuh jkT; {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&IV ¼foÙk½
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th November, 2020
No. 68/2020-STATE TAX
No. F. 3(56)/Fin. (Rev-I)/2020-21/DS-IV/134.— In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the
Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the
amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the
registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return
between the period from 22nd day of September, 2020 to 31st day of December, 2020.”.
2. This notification shall come into force from the 21st September, 2020.
By Order and in the Name of the Lt. Governor
of National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
fnYyh] 4 uoEcj] 2020
I
IV
—jk"Vªh; jkt/kkuh {ks= fnYyh
ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk
x;k gS½ ds fu;e 46 ds NBs ijarqd }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij vkSj
fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa la- Qk- 3¼18½@foÙk ¼jktLo&I½@2020&21@Mh,l&IV@29]
rkjh[k 16 tqykbZ] 2020 }kjk çdkf'kr jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh
vf/klwpuk la- 72@2019&jkT; dj] rkjh[k 16 tqykbZ] 2020 dks] mu ckrksa ds flok; vf/kØkar djrs gq,]
ftUgsa ,sls vf/kØe.k ls igys fd;k x;k gS ;k djus dk yksi fd;k x;k gS] vf/klwfpr djrh gS fd ;fn
fdlh jftLVªh—r O;fä] mä fu;eksa ds fu;e 54 ds mifu;e ¼2½] ¼3½] ¼4½ vkSj ¼4d½ esa fufnZ"V
jftLVªh—r O;fä vkSj ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 14 esa fufnZ"V jftLVªh—r
O;fä ls fHkUu] dh ,d foÙkh; o"kZ esa vkorZ ikap lkS djksM+ #i, ls vf/kd gks rks mlds }kjk fdlh
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
vjftLVªh—r O;fä ¼ftls blesa bl ds i'pkr~ ch 2 lh dgk x;k gS½ dks tkjh chtd ij xR;kRed
Rofjr çR;qÙkj ¼D;w vkj½ dksM gksxk A
ijarq tgka ,slk jftLVªh—r O;fä fdlh fMftVy fMLIys ds ek/;e ls çkid dks xR;kRed Rofjr
çfr mÙkj ¼D;w vkj½ dksM miyC/k djkrk gS] ftl xR;kRed Rofjr çfr mÙkj esa Hkqxrku dk çfr lanHkZ
varfoZ"V gS] ,sls jftLVªh—r O;fä }kjk tkjh ,slk ch 2 lh chtd] dks xR;kRed Rofjr çfr mÙkj j[kus
okyk le>k tk,xk A
2-
;g vf/klwpuk 1 väwcj] 2020 dks ço`Ùk gksxh A
jk’Vªh; jkt/kkuh jkT; {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&IV ¼foÙk½
NOTIFICATION
Delhi, the 4th November, 2020
No. 14/2020-STATE TAX
No. F. 3(55)/Fin(Rev-I)/2020-21/DS-IV/135.—In exercise of the powers conferred by the sixth proviso to
rule 46 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Lt. Governor of
the National Capital Territory of Delhi, on the recommendations of the Council, and in supersession of the notification
of the National Capital Territory of Delhiin the Department of Finance,Revenue-I, No. 72/2019 – State Tax, dated the
16
th
July, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (18)/Fin (Rev-I)/2020-
21/DS-IV/29, dated the 16
th
July, 2020, except as respects things done or omitted to be done before such supersession,
hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five
hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and
registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered
person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the
recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of
the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response
(QR)code.
2. This notification shall come into force from the 1stday of October 2020.
By Order and in the Name of the Lt. Governor
of National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
fnYyh] 4 uoEcj] 2020
I
IV
—jk"Vªh; jkt/kkuh {ks= fnYyh
ds mijkT;iky] ifj"kn~ dh flQkfj'kksa ij] fnYyh eky vkSj lsok dj ¼prqFkZ la'kks/ku½ fu;e 2019] ds
fu;e 5 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] tks vf/klwpuk la[;ka 31@2019&jkT; dj] rkjh[k 5
twu] 2020 }kjk cuk;k x;k] vkSj fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la-Qk- 3¼8½@foÙk
¼jktLo&I½@2020&21@Mh,l&VI@171 rkjh[k 5 twu] 2020 }kjk çdkf'kr fd, x, Fks] 1 vçSy] 2020
dks ml rkjh[k ds :i esa] ftldks mä fu;e ds mica/k ço`Ùk gksaxs] fu;r djrs gSaA
jk’Vªh; jkt/kkuh jkT; {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
eukst dqekj] mi lfpo&IV ¼foÙk½
NOTIFICATION
Delhi, the 4th November, 2020
No. 71/2019-STATE TAX
No. F. 3(57)/Fin (Rev-I)/2020-21/DS-IV/136.—In exercise of the powers conferred by rule 5 of the
Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019, mad vide notification No. 31/2019-State Tax, dated
the 5th June, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide NO. F.3(8)/Fin.(Rev-I)/2020-21/
DS-VI/171, dated the 5th June, 2020, the Lt. Governor of the National Capital Territory of Delhi, on the
recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of
the said rule, shall come into force.
By Order and in the Name of the Lt. Governor
of National Capital Territory of Delhi,
MANOJ KUMAR, 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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.11.05 17:08:40 +05'30'