969 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
व्यय
IV
fnYyh] 16 Qjojh] 2021
व्यय
IV
IV
jk"Vªh; jkt/kkuh {ks= fnYyh
ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk
'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] fnYyh eky vkSj lsokdj fu;e] 2017 dk vkSj
la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gaS] vFkkZr~ %&&
1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsokdj ¼ikapoka la'kks/ku½ fu;e] 2020 gSA
¼2½ vU;Fkk micaf/kr ds flok;] ;s 5 ebZ] 2020 ls ykxw gksaxsA
सं. 59] दिल्ली, मंगलवार, फरवरी 16, 2021/ माघ 27, 1942 [रा.रा.रा.क्षे.दि. सं. 328
No. 59] DELHI, TUESDAY, FEBRUARY 16, 2021/MAGHA 27, 1942 [N. C. T. D. No. 328
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-17022021-225213
SG-DL-E-17022021-225213
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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ds ek/;e ls lR;kfir djus dh Hkh vuqefr gSAßA
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ds vkns'k ls rFkk muds uke ij]
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 16th February, 2021
No. 38/2020–State Tax
No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144.—In exercise of the powers conferred by
section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National
Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules
further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force with effect from 05th day of May, 2020.
2.
In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with
effect from the 21stApril, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be
inserted, namely: -
“Provided further that a registered person registered under the provisions of the Companies Act,
2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020,
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic
verification code (EVC).”.
3.
In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall
be inserted, namely: -
“67A. Manner of furnishing of return by short messaging service facility.—Not with standing anything
contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in
FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the
said return through a short messaging service using the registered mobile number and the said return shall
be verified by a registered mobile number based One Time Password facility.
Explanation.—For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax
period that has nil or no entry in all the Tables in FORM GSTR-3B.”.
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note:—The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification
dated the 22nd June, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the
22nd June, 2017 and last amended vide Notification No. 30/2020- State Tax, dated the
21st December, 2020, published vide No. F.3 (64)/Fin (Rev-I)/2020-21/DS-IV/237, dated the
21st December, 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: 2021.02.17 16:12:44 +05'30'