Notification No 38/2020-State Tax

LSAVOKN a VRAD ae 23-02 at} 33 [ o9|2e0) co (TOBE PUBLISH DIN PARTIV OF THE DELHI GAZETTE EXTRAORDNAE COVERNME {7 OF NATIONAL CAPITAL TERRITORY OF DELHI ¥U ANCE (EXPENDITURE-IV) DEPARTMENT 1 (LHI SACHIVALAYA, LP. ESTATE: NEW DELHI- 110 002 No. 7.3 (77. Fin (Exp-1V)/2020-21/DS-IV/ SEF Dated : SE fob! Notific tion No. 38/2020— State Tax Ne F.307VFin.C ap-1V)/2020-21/DS8-1V/ -In exercise of the powers conferred by secuon? 4ofthe Del . Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of Nationa. Canital 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 ules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules : rs (2) Save as otherwise provided, they shall come into force with vffect from 05" day of May, bel: Q. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said ru! 3), with effect from the 215! April, 2020, tn rule 26 in sub-rule (1), after the proviso, following prox o shall be inserted, namely: - “Pro ided furtl r that a registered person registered under the provisions of the C npanies - ct, 2013 (18 of 2013) shall, during the period from the 21° day of April, 2020 to id 70" day c June, 292, also be allowed to furnish the return under section 39 in FORM 3. In th said rules, after rule 67, with effect from a date to be notified later, the " fo gwingr. | hall be inserted, namely. - 67A.Manne: of furnishing of return by short qessaging service facility.- Notwithst.r ar anything contained in this Chapter, for a registered person who is required ww furn ha Ni] ctu under section 39 in FORM GSTR-3B for a tax period, any reference lo viee nie i. ishir shall include furnishing of the said return through a short messaging service using ti » repistered mobile number and the said return shall be verified by a registered mobile Ne he, aioe Time Password facility. elie OM Explanation, - For t purpose of this rule, a Nil return shall mean a retum under section 39 for a tax peri-d th: has nil or no entry in all the Tables in FORM GSTR-3B.”. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, me Copy forward: . for information to!- l. a The Prine gal Secretary to the Hon'ble Lieutenant Governor, Delhi. The Pri cipal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notific ion in Dellti Gazette Part-LV (Extraordinary) in today’s date. The § ce tary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New “Mh WV. he Com issioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. The Addi onal Seeretary 10 the Hon'ble Chief Minister, Govt. of NCT of Deihi, Dethi Sachivala a .P Estate, New Dethi The Seere y 10 Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, L.P, Estate, Nev Delhi The Adc tional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, Joint ] wr stor, State Resources Division, Finance Department, Govt. of NCT of Dethi, Delhi Sec stariat, New Delhi. The P.S. » the Leader ¢ * Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Dethi. OSD to € ief Ss. retary, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. _ Website. . Guard Fil WW (Manoj Kumar) Note: Tn principal rutes were published in the Delhi Gazette, Extraordinary, Part IV, vide rouficat m dated the 22 June, 2017, published vide No, F.3 (10)/Fin (Rev-1)/2017-18/DS- Vue a C 542 iated the 22™ June, 2017 and last amended vide Notification No. 30/2020- State Tax, ait 22 December, 2020, published vide No. F.3 (64)/Fia (Rev-1)/2020-21/DS-1V/237 ; Laci er int wee gy, ahve at fectet ox, feeelh arer afk Varnes PTH, 2017 aT alk eam, ae & fan frefakea fon sart &, Here —— G) em Preah or differ arr feet arer ale Saray (rea aan) fraa, 2020 8 | far 26 ° waftrera (1) 4 21 ater 2020 %, RAS S cea Pafeedt Rays sae ae (faRh) & nents wenfta wea a A orgqate By 3. wm fran & fray 67 G wean, ee ae & ate fea ar w are %, frafetter Pra stewerfte farang, arerfey ‘ere, ag eter ar Yor d gre awh weg |e or wader — ge ceara F Pere © ge & oh ee WS ee les a S are A Aes arr se G aera Wes amefar—sw 4 Nh we aafy wt yer Paeolh wer ott aT, scat ae Gy ga cet at aor sey alg watts are | . westg wari aa fess @ CITC an 8 ( FAIS BAR) HRS ¢ Riera, fcc & vert wera, serrsaorest wferarers, free | 2. wera WwW aaa vere aa, wssa Teel a feet eer, fecal wares, AE Leen 7 tas ofan oft wee amet A TRL Tee warrs ATT — ae STATE 4 3. wk fret per usha wart aa fave een, ect wferaraa, qe free | fee | 6. fae 2 data, usta worl aa ech wor, feet witarea, Ae fect dae | years, Tse Waa gum, ar fear, ware ero ara facet eee, feet sfaure, a feeelh | 3. 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