330 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
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सं. 18] दिल्ली, सोमवार, िनवरी 18, 2021/पौष 28, 1942 [रा.रा.रा.क्षे.दि. सं. 278
No. 18] DELHI, MONDAY, JANUARY 18, 2021/PAUSHA 28, 1942 [N. C. T. D. No. 278
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-19012021-224536
SG-DL-E-19012021-224536
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 15th January, 2021
No. 36/2020–State Tax
No. F. 2(311)/POLICY-GST/2020/337-345.—In exercise of the powers conferred by section 168
of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule (5) of rule 61 of the Delhi
Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the
Commissioner, on the recommendations of the Council, hereby makes the following amendments in the
notification of the Government of National Capital Territory of Delhi in the Department of Trade and
Taxes(Policy Branch), No. 29/2020 – State Tax, dated the 19th October, 2020, published in the Gazette of
Delhi, Extraordinary, Part IV, vide number No. F. 2(276)/POLICY-GST/2020/196-206, dated the
19th October, 2020, namely:–
In the said notification, in the first paragraph, after the proviso, the following provisos shall be
inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees
in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020
shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in
the previous financial year, whose principal place of business is in the National Capital Territory of Delhi,
the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished
electronically through the common portal, on or before the 14th day of July, 2020.”.
2. This notification shall be deemed to have come into force on the 3rd day of April, 2020.
SANTOSH D. VAIDYA, Commissioner (STATE TAX)
Note: The principal notification No. 29/2020 – State Tax, dated the 19th October, 2020, published in the
Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 2(276)/POLICY-GST/2020/196-206,
dated the 19th 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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2021.01.19 14:11:53 +05'30'