6407 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] 29 fnlEcj] 2020
I
IV
&fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017
dk 03½ dh /kkjk 164 }kjk iznRr “kfDr;ksa dk iz;ksx djrs gq, jk’Vªh; jkt/kkuh {ks=] fnYyh ds mijkT;iky] th,lVh
ifj’kn~ dh flQkfj“kksa ij] fnYyh eky vkSj lsokdj fu;e] 2017 dk 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 lsokdj ¼ukSoka la“kks/ku½ fu;e] 2019 gSA
¼2½ tSlk vU;Fkk micaf/kr gS mlds flok; ;s 26 fnlEcj] 2019 dks izo`Ùk gksaxsA
2-
fnYyh eky vkSj lsokdj fu;e] 2017 ¼ftls blesa blds i“pkr~ mDr fu;e dgk x;k gS½ ds fu;e 36 ds
mifu;e ¼4½ esa] 1 tuojh 2020 ls izHkkoh] ^^20 izfr“kr** vad vkSj “kCn ds LFkku ij ^^10 izfr“kr** vad vkSj “kCn j[ks
tk,axsA
3-
mDr fu;eksa ds fu;e 86 ds i“pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^86d- bySDVªkfud tek [kkrs eas miyC/k jde ds mi;ksx dh “krsZsa-&
सं. 286] दिल्ली, मंगलवार, दिसम् बर 29, 2020/पौष 8, 1942 [रा.रा.रा.क्षे.दि. सं. 242
No. 286] DELHI, TUESDAY, DECEMBER 29, 2020/PAUSHA 8, 1942 [N. C. T. D. No. 242
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-31122020-224034
SG-DL-E-31122020-224034
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
¼1½ vk;qDr ;k mlds }kjk bl fufeÙk izkf/kd`r dksbZ vf/kdkjh] tks lgk;d vk;qDr dh Js.kh ls uhps u gks] ds
ikl ;g fo“okl djus dk dkj.k gS fd bySDVªkfud tek [kkrs esa miyC/k buiqVdj ds izR;; dk diViwoZd miHkksx fd;k
x;k gS ;k og vik+= gS] ml lhek rd ftl rd og&
d½
buiqV dj ds izR;; dk miHkksx]&
¼i½
fdlh ,sls jftLVªh—r O;fDr }kjk ftls vfLrRoghu ik;k x;k gS ;k tks ,sls fdlh LFkku ls]
ftlds fy, jftLVªhdj.k vfHkizkIr fd;k x;k gS] dksbZ dkjckj ugha pyk jgk gS] }kjk tkjh( ;k
¼ii½ eky ;k lsokvksa ;k nksuksa dh izkfIr ds fcuk]
Dj chtdksa ;k ukes uksV ;k fu;e 36 ds v/khu fofgr fdlh vU; nLrkost ds vk/kkj ij fd;k x;k gS(
;k
¼[k½
buiqV dj ds izR;; dk miHkksx] fdlh ,sls iznk; ds laca/k eas ftldh ckcr izHkkfjr dj ljdkj dks
lanÙk ugha fd;k x;k gS( dj chtdksa ;k ukes uksV ;k fu;e 36 ds v/khu fofgr fdlh vU; nLrkost ds vk/kkj
ij fd;k x;k gS( ;k
¼x½
buiqV dj ds izR;; dk miHkksx djus okyk jftLVªh—r O;fDr vfLrRo gh u ik;k tkrk gS ;k ,sls
fdlh LFkku ls] ftlds fy, jftLVªhdj.k vfHkizkIr fd;k x;k gS] dksbZ dkjckj ugha pyk jgk gS( ;k
¼?k½
buiqV dj ds fdlh izR;; dk miHkksx djus okys jftLVªhdj.k O;fDr ds dCts esa dj chtd ;k ukes
uksV ;k fu;e 36 ds v/khu fofgr dksbZ vU; nLrkost ugha gS]
ys[kc) fd, tkus okys dkj.kksa ls /kkjk 49 ds v/khu fdlh nkf;Ro ds fuoZgu ds fy, ;k fdlh vuqi;ksftr jde ds fdlh
izfrnk; ds nkos ds fy, bySDVªkWfud tek [kkrs esa ls ,sls izR;; ds lerqY; fdlh jde dk fodyu vuqKkr ugha dj
ldsxkA
¼2½
vk;qDr ;k mifu;e ¼1½ ds v/khu mlds }kjk izkf/k—r dksbZ vf/kdkjh] ;g lek/kku gks tkus ij fd bySDVªkWfud
tek [kkrs ds fodyu dks vuuqKkr djus dh ;FkkmijksDr “krsZa vfLrRo esa ugha gS] ,sls fodyu dks vuqKkr dj ldsxkA
¼3½
,sls fucZU/ku] ml rkjh[k ls] ftldks ,sls fucZU/ku vf/kjksfir fd, tk,a] ,d o’kZ dh vof/k dh lekIr ds i“pkr~
izHkkoh ugha jgsaxsA
4-
mDr fu;eksa esa] 11 tuojh] 2020 ls izHkkoh] fu;e 138M- esa] [kaM ¼[k½ ds i“pkr~ fuEufyf[kr [kaM var%LFkkfir
fd;k tk,xk] vFkkZr~ %&
^^¼x½
[kaM ¼d½ esa fofufnZ’V fdlh O;fDr ls fHkUu O;fDr] us] ;FkkfLFkfr] nks ekl ds fy, ;k nks frekgh ds
fy, tkod iznk;ksa dk fooj.k ugha fn;k gSA**A
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 vf/klwpuk rkjh[k 22@06@2017] }kjk fnYyh ds jkti=] vlk/kkj.k Hkkx&4 esa la-Qk-3¼10½@foÙk
¼jktLo&I½@2017&18@Mh,l&VI@342]rkjh[k 22@06@2017 }kjk izdkf“kr fd, x, Fks rFkk la-Qk-3¼67½@foÙk
¼jktLo&I½@2020&21@Mh-,l-&IV@-254 rkjh[k 28@12@2020 }kjk izdkf“kr vf/klwpuk la[;k 68@2019&jkT; dj]
rkjh[k 28@12@2020] }kjk mudk vafre la“kks/ku fd;k x;k FkkA
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 29th December, 2020
No. 75/2019 – State Tax
No. F.3 (68)/Fin (Rev-I)/2020-21/DS-IV/256.—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, 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 (Ninth Amendment) Rules, 2019.
(2) Save as otherwise provided, they shall come into force on the 26th day of December, 2019.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the
1stday of January, 2020, in rule 36, in sub-rule (4), for the figures and words “20 per cent.”, the figures and words “10
per cent.” shall be substituted.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
3. In the said rules, after rule 86, the following rule shall be inserted, namely:-
“86A. Conditions of use of amount available in electronic credit ledger.-
(1)
The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant
Commissioner,having reasons to believe that credit of input tax available in the electronic credit ledger has been
fraudulently availed or is ineligible inas much as-
a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document
prescribed under rule 36-
i. issued by a registered person who has been found non-existent or not to be conducting any business
from any place for which registration has been obtained; or
ii. without receipt of goods or services or both; or
b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document
prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to
the Government; or
c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any
business from any place for which registration has been obtained; or
d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any
other document prescribed under rule 36,
may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit
ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount.
(2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions
for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit.
(3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such
restriction.”.
4. In the said rules,with effect from the 11thday of January, 2020, in rule 138E, after clause (b), the following clause
shall be inserted, namely:-
“(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for
any two months or quarters, as the case may be.”.
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,dated the 22ndJune, 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. 68/2019-State Tax, dated29/12/2020, published vide No. F.3(67)/Fin (Rev-I)/2020-21/DS-IV/254,
dated 28/12/2020.
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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2020.12.31 18:08:42
+05'30'