647 DG/2021
(1)
रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-
33002/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
ᮧािधकार से ᮧकािशत
PUBLISHED BY AUTHORITY
भाग IV
PART IV
रा᳦ीय राजधानी रा᭔य ᭃेᮢ ᳰद᭨ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
OF DELHI
नीित शाखा
fnYyh] 29 जनवरी, 2021
—vk;qDr]
fnYyh eky vkSj lsokdj fu;e]
2017 ¼ftls blds i'pkr~ bl vf/klwpuk esa mä fu;e dgk x;k gS½ ds fu;e 61 ds mifu;e ¼5½ ds lkFk ifBr
fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 168 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,]
ifj"kn~ dh flQkfj'kksa ij] jk"Vªh; jkt/kkuh {ks= fnYyh ds O;kikj ,oa dj foHkkx dh vf/klwpuk la- 29@2020&
jkT;
dj]
rkjh[k
19
vDVwcj]
2020]
tks
fnYyh
ds
jkti=]
vlk/kkj.k]
Hkkx&IV
esa
la0Qk0 02¼276½@ikWfylh&th,lVh@2020@196&206] rkjh[k 19 vDVwcj] 2020 }kjk çdkf'kr dh xbZ Fkh] esa
fuEufyf[kr la'kks/ku djrs gaS] vFkkZr~ %&&
सं. 41] ᳰद᭨ली, सोमवार, फरवरी 1, 2021/ माघ 12, 1942 [रा.रा.रा.ᭃे.ᳰद. सं. 302
No. 41] DELHI, MONDAY, FEBRUARY 1, 2021/MAGHA 12, 1942 [N. C. T. D. No. 302
भारतसरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-02022021-224882
SG-DL-E-02022021-224882
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
mä vf/klwpuk ds] igys iSjk esa] ikapoka ijarqd ds i'pkr~] fuEufyf[kr ijarqdksa dks var%LFkkfir fd;k
tk,xk] vFkkZr~ %&&
Þijarq ;g Hkh fd iwoZorhZ foÙkh; o"kZ esa dqy vkorZ ikap djksM+ :i, rd dk gksus okys djnkrkvksa ds
fy,] ftudk dkjckj dk eq[; LFkku fgekpy çns'k jkT;] iatkc jkT;] mÙkjk[kaM jkT;] gfj;k.kk jkT;] jktLFkku
jkT;] mÙkj çns'k jkT;] fcgkj jkT;] flfDde jkT;] v:.kkpy çns'k jkT;] ukxkySaM jkT;] ef.kiqj jkT;] fetksje
jkT;] f=iqjk jkT;] es?kky; jkT;] vle jkT;] if'pe caxky jkT;] >kj[kaM jkT; ;k vksfM'kk jkT;] tEew&d'ehj
la?k jkT;{ks=] yík[k la?k jkT;{ks=] paMhx<+ la?k jkT;{ks= ;k fnYyh la?k jkT;{ks= esa gS] vxLr] 2020 ds ekl ds
fy, fooj.kh mä fu;eksa ds ç:i th,lVhvkj&3[k esa lkekU; iksVZy ds ek/;e ls bysDVª‚fud :i esa] 3 vDVwcj]
2020 dks ;k mlds iwoZ çLrqr dh tk,xh Aß A
2- ;g vf/klwpuk 24 twu-] 2020 ls ykxw gksxh A
संतोष n- oS|] vk;qDr ¼jkT; dj½
ewy vf/klwpuk la- 29@2020& jkT; dj] rkjh[k 19 vDVwcj] 2020] fnYyh ds jkti=] vlk/kkj.k]
Hkkx&IV esa la0Qk0 02¼276½@ikWfylh&th,lVh@2020@196&206] rkjh[k 19 vDVwcj] 2020 }kjk
çdkf'kr dh xbZ Fkh vkSj bldk vkf[kjh ckj la'kks/ku vf/klwpuk laŒ 36@2020& jkT; dj] fnukad
15 tuojh] 2021 ds }kjk fd;k x;k Fkk ftldks la0Qk0 02¼311½@ikWfylh&th,lVh@2020@337&345]
rkjh[k 15 tuojh] 2021 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa çdkf'kr fd;k x;k Fkk A
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.
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 19:48:15 +05'30'