49 DG/2021
(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
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दिल्ली, मंगलवार, िनवरी 5, 2021/पौर् 15, 1942
[रा.रा.रा.क्षे.दि. सं. 260
No. 5]
DELHI, TUESDAY, JANUARY 5, 2021/PAUSHA 15, 1942
[N. C. T. D. No. 260
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-06012021-224226
SG-DL-E-06012021-224226
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th January, 2021
No. 74/2020- State Tax
F. No. 3(75)/Fin (Rev-I)/2020-21/DS-IV /11.—In exercise of the powers conferred by section 148 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 notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current
financial year, as the class of registered persons who shall follow the special procedure as mentioned below for
furnishing the details of outward supply of goods or services or both.
2.
The said registered persons shall furnish the details of outward supply of goods or services or both in FORM
GSTR-1 under the Delhi Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2)
of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table,
namely:-
TABLE
Sl. No.
Quarter for which details in FORM GSTR-1
are furnished
Time period for furnishing details in
FORM GSTR-1
(1)
(2)
(3)
1
October, 2020 to December, 2020
13th January, 2021
2
January, 2021 to March, 2021
13th April, 2021
3.
The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of
the said Act, for the months of October,2020 to March, 2021shall be subsequently notified in the Official Gazette.
4.
This notification shall be deemed to have come into effect from the 15th day of October, 2020.
By Order and in the Name of the Lt. Governor
of the 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: 2021.01.06 12:46:45
+05'30'