400 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. 23] दिल्ली, बुधवार, िनवरी 20, 2021/पौष 30, 1942 [रा.रा.रा.क्षे.दि. सं. 283
No. 23] DELHI, WEDNESDAY, JANUARY 20, 2021/PAUSHA 30, 1942 [N. C. T. D. No. 283
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-21012021-224607
SG-DL-E-21012021-224607
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 20th January, 2021
No. 76/2020 – State Tax
No. F.2(317)/POLICY-GST/2020/ 348-58.— In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), 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 specifies that the return in
FORM GSTR-3B of the said rules for each of the months from October,2020 to March, 2021 shall be furnished
electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to 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 months of October,2020 to March, 2021 shall be furnished electronically through the common
portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as perFORM GSTR-3B. – Every registered person
furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said
Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case
may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the
electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish
the said return.
3. This notification shall be deemed to have come into force on the 15th day of October, 2020.
SANTOSH D. VAIDYA, Commissioner (State tax)
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: 2021.01.21 17:15:26 +05'30'