Seeks to notify special procedure for making payment of 35 as tax liability in first two month. (Notification No. 85/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT Notification No. 85/2020- State Tax No. F.3(89)/Fin.(Exp-IV)/2020-21/DS-IV/ - In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017),(hereinafter 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, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may,in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter,where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said monthor where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarteror where there is nil tax liability: Provided further that registered person shall not be eligible for the said spec: e unless he has furnished the return for a complete tax period preceding such month, AL Explanation- For the purpose of this notification, the expression “a complete tax period” means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period. 2. This notification shall come into force with effect from the 1* day of January, 2021. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, aw Kumar) 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 Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi WAC 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 Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, wi Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New (eee woes sremerreer Barr ae A weprerareh) asta waar ata fee URepre aur, 3(¢9) / fea era-iv ) /2020-21 / SIVA /. T/ feratay: U3 Ved era ate Bar Be aay, 2017 (2017 wr 03) (RA sat gad gear wae aeferaH wer Tag) ert 30 F Suere (7) S wre asa emer 1a EMI wat Bera or maT wee gy, oAeTy a AecorheeT afeat @ af } wa 4 aftafaa ad 2 PRA wee fer a oad am @ fey flac afer (i) oet Pawht Aare ane we afer a ond & cei qdadi fre & fore faa 4 saagitre aHe coe vera dad ae arfter or tire wftrera; a Uy vel — (@) Prema d ved are o fay, wel ww ara & fey geagifte awe cor a Ecagitw (@) fara } get ae & fey et Bere & es otk GR Ae G fey ecagitw THE eter — su ayaa & wars & fey, “wt ae sal ve Yo as ax aa afd @ 2, ue aftegaat 1 artes, 2021 8 Hae ert | ra ae ents AR) 1, aaa eorcaore, feet vers ufea, saree Bfearey, feet | Oe a ee yf afta amor ot ate 4 feet wea at — aR ae 4 5. AA Aer & afakad afsa*weha wort at eect axa, feech wfearera, ag fee | 6. fla at } ufaa, usta woe as facet wean, fecch uftarea, ag feeetl | 7. afeRed ufta (fae), wsfa woah aa feect aro, facet afearea, ag fees | 8. dawn ews, usa dares faa, fea frat, asia woe aa feech ww, feet ufearea, Ag feceh | 9. wan ufeuer & froft ufera, 29, eect fae war, Qxat afeareta, feet | 11. aa We! 12. 1 Ise |