Seeks to make seventh amendment (2020) to CGST Rules. (Notification No. 50/2020-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. 50/2020— State Tax No. F.3(95)/Fin.(Exp-IV)/2021-22/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 (Seventh Amendment) Dated: C/O 7/1 Rules, 2020. (2) They shall come into force with effect from the 01° day of April, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:- “Table SI. Section under which Category of registered Rate of tax No. | composition levy is opted persons (1) (1A) (2) (3) |, | Sub-sections (1) and (2) of | Manufacturers, other than | half per cent of the section 10 manufacturers of such goods | turnover in the State as may be notified by the | or Union territory. Government. 2. | Sub-sections (1) and (2) of | Suppliers making supplies | two and a half per section 10 referred to in clause (b) of | cent. of the turnover paragraph 6 of Schedule II in the State or Union territory 3. | Sub-sections (1) and (2) of | Any other supplier eligible | half per cent of the section 10 for composition levy under | turnover of taxable sub-sections (1) and (2) of | supplies of goods and section 10 services in the State or Union territory 4, | Sub-section (2A) of section | Registered persons not | three per cent of the 10 eligible under the | turnover of taxable composition levy under sub- | supplies of goods and sections (1) and (2), but | services in the State eligible to opt to pay tax | or Union territory.’’. under sub-section (2A), of section 10. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, yer (Manoj 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 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. 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 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, IP. Estate, New Delhi. 11. Website. Swe 12. Guard File. (Manoj Kumar) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV vide notification, dated the 22" June, 2017, published vide No, F.3 (10)/Fin (Rev-1)/2017-18/DS- V1/342, dated the 22™ June, 2017 and last amended by notification No. 48/2020 — State Tax, dated the 28/05,2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(91)/Fin (Exp-IV)/2021-22/DS-IV/401, dated the 28/05/2021. 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