6244 DG/2020
(1)
रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
ᮧािधकार से ᮧकािशत
PUBLISHED BY AUTHORITY
भाग IV
PART IV
रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
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No. 276] DELHI, MONDAY, DECEMBER 21, 2020/AGRAHAYANA 30, 1942 [N. C. T.D . No.231
भारतसरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-22122020-223863
SG-DL-E-22122020-223863
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21th December, 2020
No. 30/2020– State Tax
No. F.3(64)/Fin.(Rev-I)/2020-21/DS-IV/237.—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, on the
recommendations of the Council, 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 (Fourth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force with effect from 3rd April, 2020.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the
31st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:-
“Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall
electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code,
on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before
30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of
sub-rule (4) of rule 44 upto the 31st day of July, 2020.”.
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
“Provided that the said condition shall apply cumulatively for the period February, March, April, May, June,
July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with
the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”.
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, 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. 16/2020 - State Tax, dated the 23rd October,
2020 published vide No.F3(27)/Fin(Rev-I)/2020-21/DS-IV/129, dated the 23rd October, 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.
MANOJ
KUMAR VERMA
Digitally signed by MANOJ
KUMAR VERMA
Date: 2020.12.22 21:50:36
+05'30'