1998 DG/2021
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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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
व् यय-IV
अजधसूचना
दिल्ली, 31 माचच, 2021
व्यय
IV
IV
.—jk"Vªh; jkt/kkuh {ks= fnYyh ds
mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i'pkr~ mDr vf/kfu;e dgk
x;k gS½ dh /kkjk 39 dh mi/kkjk ¼7½ ds lkFk ifBr /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa
ij] mä vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu vf/klwfpr jftLVªh—r O;fä;ksa dks mu O;fä;ksa ds
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tks f=ekl ds igys ekl ;k nwljs ekl ;k nksuksa ekl esa ml fo'ks"k çfØ;k dk vuqlj.k dj ldsaxs fd mä O;fä
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ijUrqd ds v/khu 'kks/; dj dk lank; dj ldsaxs]&
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ystj ?kVkdj lanÙk dj nkf;Ro dk iaSrhl çfr'kr( ;k
सं. 118] दिल्ली, बुधवार, माचच 31, 2021/ चैत्र 10, 1943 [रा.रा.रा.क्षे.दि. सं. 395
No. 118] DELHI, WEDNESDAY, MARCH 31, 2021/ CHAITRA 10, 1943 [N. C. T. D. No. 395
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-03042021-226331
SG-DL-E-03042021-226331
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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esa cdk;k] dj nkf;Ro ds fy, i;kZIr gS ;k tgka dj nkf;Ro dqN ugha gS(
¼[k½
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bysDVªkWfud çR;; ystj esa cdk;k] lap;h dj nkf;Ro ds fy, i;kZIr gS ;k tgka dj nkf;Ro dqN ugha gS]
ogka ,slh dksbZ jde tek djuk visf{kr ugha gks ldsxk%
ijUrq ;g vkSj fd jftLVªh—r O;fä mä fo'ks"k çfØ;k ds fy, ik= ugha gksxk ;fn mlus iwoZorhZ ,sls ekl dh
iw.kZ dj vof/k ds fy, fooj.kh nkf[ky ugha dh gS A
bl vf/klwpuk ds ç;kstu ds fy,] Þiw.kZ dj vof/kß in ls og dj vof/k vfHkçsr gS ftlesa dksbZ
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2- ;g vf/klwpuk 1 tuojh] 2021 ls ço`Ùk gksxh A
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij,
eukst dqekj] mi lfpo&IV ¼foÙk½
FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 31st March, 2021
No. 85/2020– State Tax
No. F. 3 (89)/Fin (Exp-IV)/2020-21/DS-IV/311.— In exercise of the powers conferred by section 148
read with sub-section (7) of section 39of the Delhi Goods and Services Tax Act, 2017 (03 of
2017),(hereinafter referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi,
on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to
sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part
thereof, as the class of persons who may, in first month or second month or both months of the quarter,
follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7)
of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger
equivalent to, -
(i)
thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the
preceding quarter where the return is furnished quarterly; or
(ii)
the tax liability paid by debiting the electronic cash ledger in the return for the last month of the
immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a)
for the first month of the quarter,where the balance in the electronic cash ledger or electronic
credit ledger is adequate for the tax liability for the said monthor where there is nil tax
liability ;
(b)
for the second month of the quarter, where the balance in the electronic cash ledger or
electronic credit ledger is adequate for the cumulative tax liability for the first and the second
month of the quarteror where there is nil tax liability:
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
Provided further that registered person shall not be eligible for the said special procedure unless he
has furnished the return for a complete tax period preceding such month.
Explanation- For the purpose of this notification, the expression “a complete tax period” means a tax period
in which the person is registered from the first day of the tax period till the last day of the tax period.
2. This notification shall come into force with effect from the 1st day of January, 2021.
By order and in the name of the Lt. Governor of
the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
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: 2021.04.03 11:55:56 +05'30'