Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. (Notification No. 27/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 27/2021-— State Tax Dated: The 14'" December 2021 No. F.3 (135)/Fin.(Exp-I)/2021-22/DS-I 1903 - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (G3 of 2017), the Lieutenant 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. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from 1* June, 2021 2. In the Delhi Goods and Services Tax Rules, 2017,-— (i) in sub-rule (1) of rule 26, in the fourth provisc, with effect from the 31% day of May, 2021, for the figures, letters and words “31°' day of May, 2021”, the figures, letters and words “31''day of August, 2021” shall be substituted; (ii) in sub-rule (4) of rule 36, for the second proviso. the following proviso shall be substituted, namely:— “Provided further tiat. such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”; (iii) in sub-rule (2) of rule 59,after the first proviso, the following proviso shall be inserted, namely:— “Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1° day of June, 2021 till the 28" day of June, 2021.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (or (Manoj Kumar) Dy. Secretary I (Finance) No. F.3 (135)/Fin (Exp-I)/2021-22/DS-I/ 908 Dated: The 14" December 2021 Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Additional Chief 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 Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.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 Delhi. 6. The Secretary to Finance Minister, Govt. of NCT of Dethi, 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. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 9. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi. . Website. 12. Guard File. . Ne (Manoj Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the Gazette of Delhi, }'xtraordinary, Part IV, Vide notification No. 03/2017- State Tax, dated the 22"4 June, 2017, published vide No. F.3(10)/Fin(Rev-1)/2017-18/DS-VI/342, dated the 22™ June, 2017 and last amended vide notification No. 15/2021 — State Tax, dated the 9" December 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(134)/Fin.(Exp-I)/202 I -22/DS-I/395 , dated the 9"" December 2021. 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