649 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
दिल्ली, 29 िनवरी, 2021
.—fnYyh eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 03½ ¼ftls blds i'pkr bl vf/klwpuk esa mä vf/kfu;e dgk x;k gS½ dh /kkjk 168 ds lkFk ifBr
/kkjk 37 dh mi&/kkjk ¼1½ ds nwljs ijarqd }kjk çnÙk 'kfä;ksa ds ç;ksx djrs gq,] vkSj jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk
foHkkx ¼jktLo&I½ la[;k 74@2020&jkT; dj] rkjh[k 4 tuojh] 2021] la[;kd la- Qk- 03¼75½@foÙk ¼jktLo&I½@
2020&21@Mh,l&IV@11] rkjh[k 4 tuojh] 2021 }kjk fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa çdkf'kr vkSj Hkkjr
ljdkj] foÙk ea=ky; ¼jktLo&foHkkx½ la[;k 75@2020&dsanzh; dj] rkjh[k 15 vDVwcj] 2020 la[;k lk-dk-fu- 635¼v½]
rkjh[k 15 vDVwcj] 2020 }kjk Hkkjr ds jkti=] vlk/kkj.k esa çdkf'kr vf/klwpukvksa dk vf/kØkar djrs gq,] mu ckrksa ds
flok; ftUgsa vf/kØe.k ls igys fd;k x;k gS ;k djus dk yksi fd;k x;k gS] ifj"kn~ dh flQkfj'kksa ij] vk;qä] fnYyh
eky vkSj lsok dj fu;e] 2017 ¼ftls blds i'pkr bl vf/klwpuk esa mä fu;e dgk x;k gS½ ds
esa tkod vkiwfrZ ds C;kSjksa dks çLrqr djus ds fy,] çR;sd dj vof/k ds fy,] le; lhek dk
foLrkj ,slh dj vof/k ds fy, mÙkjorhZ eghus ds X;kjgosa fnu rd djrk gS %
सं. 43] दिल्ली, सोमवार, फरवरी 1, 2021/ माघ 12, 1942 [रा.रा.रा.क्षे.दि. सं. 304
No. 43]
DELHI, MONDAY, FEBRUARY 1, 2021/MAGHA 12, 1942
[N. C. T. D. No. 304
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-02022021-224880
SG-DL-E-02022021-224880
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
ijarq mä vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ esa ijarqd ds v/khu çR;sd frekgh ds fy, fooj.kh çLrqr djus
ds fy, visf{kr jftLVªh—r O;fä;ksa ds oxZ ds fy, mä fu;eksa ds
esa tkod vkiwfrZ ds C;kSjksa dks
çLrqr djus ds fy, le; lhek dk ,slh dj vof/k ds mÙkjorhZ eghus ds rsjgosa fnu rd foLrkj fd;k tk,xkA
2- ;g vf/klwpuk 01 tuojh 2021 ls ykxw gksxhA
larks’k n- oS| vk;qDr] ¼jkT; dj½
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 29th January, 2021
No. 83/2020- State Tax
No. F. 2(354 )/POLICY-GST/2020/401-411.—In exercise of the powers conferred by the second proviso to
sub-section (1) of section 37 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017)
(hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of
National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 74/2020 – State Tax, dated the
4th January, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3 (75)/Fin (Rev-I)/2020-
21/DS-IV/11, dated the 4th January, 2021, and notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 75/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 635 (E), dated the 15th October, 2020,except as respects things done or omitted to
be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the
time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Delhi Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day
of the month succeeding such tax period:
Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said
rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of
section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period.
2. This notification shall come into force with effect from the 1st day of January, 2021.
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. KUMER CHAND MEENA
Digitally signed by KUMER CHAND MEENA
Date: 2021.02.02 19:37:09 +05'30'