2876 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
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सं. 148]
दिल्ली, िुक्रवार, मई 28, 2021/ज् येष् ठ 7, 1943
[रा.रा.रा.क्षे.दि. सं. 34
No. 148]
DELHI, FRIDAY, MAY 28, 2021/JYAISTHA 7, 1943
[N. C. T. D. No. 34
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-29052021-227240
SG-DL-E-29052021-227240
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 28th May, 2021
No. 48/2020– State Tax
No. F.3 (91)/Fin (Exp-IV)/2021-22/DS-IV/401.— 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 the 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 (Sixth Amendment) Rules, 2020.
(2) They shall come into force on the 27th day of May, 2020.
2.
In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-
rule (1), for the second proviso, following provisos shall be substituted, 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 September, 2020, also be allowed to
furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of
2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to
furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification
code (EVC).”.
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 Gazette of Delhi, Extraordinary, Part IVvide notification, dated the
22ndJune, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017and last
amended by notification No. 38/2020 – State Tax, dated the 16th February ,2021, published in the Gazette of Delhi,
Extraordinary, Part IV,vide No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144, dated the 16th February, 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.
SURENDER
MAHADASAM
Digitally signed by SURENDER
MAHADASAM
Date: 2021.05.29 17:02:33 +05'30'