In exercise of the powers conferred by section 168 of the Delhi Goods

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भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-02022021-224882

SG-DL-E-02022021-224882

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असाधारण

EXTRAORDINARY

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

सं. 41] दिल्ली, सोमवार, फरवरी 1, 2021/ माघ 12, 1942 [रा.रा.रा.क्षे.दि. सं. 302 No. 41] DELHI, MONDAY, FEBRUARY 1, 2021/MAGHA 12, 1942 [N. C. T. D. No. 302

भाग IV PART IV

राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

OF DELHI

नीति शाखा

दिल्ली, 29 जनवरी, 2021

"परंतु यह भी कि पूर्ववर्ती वित्तीय वर्ष में कुल आवर्त पांच करोड़ रूपए तक का होने वाले करदाताओं के लिए, जिनका कारबार का मुख्य स्थान हिमाचल प्रदेश राज्य, पंजाब राज्य, उत्तराखंड राज्य, हरियाणा राज्य, राजस्थान राज्य, उत्तर प्रदेश राज्य, बिहार राज्य, सिक्किम राज्य, अरूणाचल प्रदेश राज्य, नागालैंड राज्य, मणिपुर राज्य, मिजोरम राज्य, त्रिपुरा राज्य, मेघालय राज्य, असम राज्य, पश्चिम बंगाल राज्य, झारखंड राज्य या ओडिशा राज्य, जम्मू-कश्मीर संघ राज्यक्षेत्र, लद्दाख संघ राज्यक्षेत्र, चंडीगढ़ संघ राज्यक्षेत्र या दिल्ली संघ राज्यक्षेत्र में है, अगस्त, 2020 के मास के लिए विवरणी उक्त नियमों के प्ररूप जीएसटीआर-3ख में सामान्य पोर्टल के माध्यम से इलेक्ट्रॉनिक रूप में, 3 अक्टूबर, 2020 को या उसके पूर्व प्रस्तुत की जाएगी ।" ।

2. यह अधिसूचना 24 जून., 2020 से लागू होगी ।

संतोष द. वैद्य, आयुक्त (राज्य कर) मूल अधिसूचना सं. 29/2020- राज्य कर, तारीख 19 अक्टूबर, 2020, दिल्ली के राजपत्र, असाधारण, भाग-IV में सं0फा0 02(276)/पॉलिसी-जीएसटी/2020/196-206, तारीख 19 अक्टूबर, 2020 द्वारा प्रकाशित की गई थी और इसका आखिरी बार संशोधन अधिसूचना सं॰ 36/2020- राज्य कर, दिनांक 15 जनवरी, 2021 के द्वारा किया गया था जिसको सं0फा0 02(311)/पॉलिसी-जीएसटी/2020/337-345, तारीख 15 जनवरी, 2021 के तहत दिल्ली के राजपत्र, असाधारण, भाग-IV में प्रकाशित किया गया था । DEPARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH)

NOTIFICATION

Delhi, the 29th January, 2021

No. 54/2020 – State Tax

No. F.2(345)/POLICY-GST/2020/390-400.—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 further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes, 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 fifth proviso, the following provisos shall be inserted, namely:—

"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 States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020.".

2. This notification shall be deemed to have come into force on the 24th day of June, 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 and was last amended vide notification number 36/2020 – State Tax, dated the 15th January, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(311)/POLICY-GST/2020/337-345, dated the15th January, 2021.

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