Seeks to carry out changes in the CGST Rules, 2017. (Notification No.75/2019-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT Notification No. 75/2019 — State Tax No. F.3 (68)/Fin (Rev-I)/2020-21/DS-IV/ - 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 (Ninth Amendment) Rules, 2019. (2) Save as otherwise provided, they shall come into force on the 26" day of December, 2. In the: Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 1 day of January, 2020, in rule 36, in sub-rule (4), for the figures and words “20 per cent.”, the figures and.words “10 per cent.” shall be substituted. 3. In the said rules, after rule 86, the following rule shall be inserted, namely:- “6A. Conditions ef use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authorised by him in this behalf, not beiow the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i.issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii.without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shail cease to have effect after the expiry of a period of one year from the date of imposing such restriction.”. 4. In the said rules, with effect from the 11" day of January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:- “(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.”. By order and in the name of the Lt. Governor of the National Capital Territ f Delhi, (Manoj Kumar) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Dethi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I-P. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi. Website. 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