3751 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
IV
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IV
IV
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सं. 181]
दिल्ली, बुधवार, िुलाई 7, 2021/आषाढ़ 16, 1943
[रा.रा.रा.क्षे.दि. सं. 70
No. 181]
DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943
[N. C. T. D. No. 70
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08072021-228167
SG-DL-E-08072021-228167
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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ds vuqlkj fooj.kh nkf[ky djrs jgsaxs] ;fn os mldk iqujh{k.k ugha djrs A
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¼3½ uhps lkj.kh ds LraHk ¼2½ esa fofufnZ"V oxZ ds vUrxZr vkus okys jftLVªh—r O;fä ds fy,] ftlus väwcj]
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1-
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ekfld fooj.kh
3-
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ls vf/kd vkSj 5 djksM+ #i, rd gS A
=Sekfld fooj.kh
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vof/k ds nkSjku lkekU; iksVZy ij bysDVª‚fud :i ls fMQ‚YV fodYi cny ldrs gSa A
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FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 84/2020– State Tax
No. F.3(102)/Fin.(Exp-IV)/2021-22/DS-IV/540.—In exercise of the powers conferred by proviso to sub-
section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Delhi Goods and Services Tax Act,
2017 (03 of 2017) (hereafter in this notification 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, other than a person
referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an aggregate
turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every
quarter, under sub-rule (1) of rule 61A of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions,
furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with
the proviso to sub-section (7) of section 39 of the said Act, namely:—
(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:
(ii) where such option has been exercised once, they shall continue to furnish the return as per the selected
option for future tax periods, unless they revise the same.
(2)
A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year
shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
(3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the
return for the tax period October, 2020 on or before 30th November, 2020, it shall be deemed that they have opted
under sub-rule (1) of rule 61A of the said rules for the monthly orquarterly furnishing of return as mentioned in
column (3) of the said Table:-
TABLE
Sl. No.
Class of registered person
Deemed Option
(1)
(2)
(3)
1.
Registered persons having aggregate turnover of up to 1.5 crore rupees, who
have furnished FORM GSTR-1 on quarterly basis in the current financial
year
Quarterly return
2.
Registered persons having aggregate turnover of up to 1.5 crore rupees, who
have furnished FORM GSTR-1 on monthly basis in the current financial
year
Monthly return
3.
Registered persons having aggregate turnover more than 1.5 crore rupees and
up to 5 crore rupees in the preceding financial year
Quarterly return
(4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on
the common portal, during the period from the 5th day of December, 2020 to the 31st day of January, 2021.
(5) This notification shall come into force with effect from the 10th day ofNovember, 2020.
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: 2021.07.08 16:12:22 +05'30'