Seeks to make second amendment (2021) to CGST Rules. (Notification No. 07/2021-State Tax)

O° (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 07/2021- State Tax Dated: The 29" November 2021 No. F.3(132)/Fin.(Exp-D)/2021-22/DS-/ 256 -In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 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. (i) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2021. (ii) These rules shall come into force with effect from 27" April, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27" day of April, 2021 to the 31% day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, pL (Ravinder Kumar) Dy. Secretary I (Finance) No. F.3 (132)/Fin (Exp-1)/2021-22/DS-I/ ¢so Dated: The 29" November 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. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. 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, LP. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 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 wet . Website. 12. Guard File. oe (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No.03/2017-State Tax, dated the 22"! June, 2017, Published Vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22™ June, 2017 and last amended vide notification No. 01/2021-State Tax, Dated the 26 November 2021, published in the Gazette of Delhi, Part IV, Published Vide No. F.3(131) /Fin.(Exp-I)/2021-22/DS-1/334 dated the 26" November 2021. UST Woes Aa eee Uae feat: 29 Aq, 2021 afhal mr FANT Grd By, URee at oral ue fect are aie Gar we Pras, 2017 aT ak dares oe @ fay Prafafea faa ward & safe 1. (1) 4 Peat or afert are feceit are oie Gar we (GENT Beier) Pras, 2021 3] (2) a faa 27 atte, 2021 8 ary ett | 2. facet Area sik Gar ex fas, 2017 4, fas 26 & voaa (1) ¥ dee age } aa Pafarkad wge smisenttc fear aren, safes — waset & seis eoreted et, wt 27 ater, 2021 8 31 Ag, 2021 ae Dl aay d che, at vigEce—1 4 a dite owegad eet a wlan ar wT aed By mega fed WA aa wap year & aR a scaite wars ats CdR) S areaa UV wenfta oe at Ht aaa & |" A ( xfaz GAR ) vata Prafekact at yerret vd aaa priaet 8g seraea: 1 Ad crease, fect & vert afea, saree Uferarea, feceit | 2 aftRat ger afi, wear ware fear, wa wort aa feect war, fecci ufrarer, Ag feet ot va afaRadr ut asa aro at akhe 4 feeett woes ant — 3 Ufaa (faa), wsite worl ea facet Ua, fecch afore, as feet | 4 Sg, wey oy, feceh, are wae, ams. see, as feet] 5 a yer 6 afakat afer, use wort aa feect aan, fcc ufearen, ag fecct | 6 fad dal @ wfea, usta wort aa fees Gen, fect afrarcy, as feos es C 7 aftRet afea (fate), asf wort aa fees aan, fect aftrarea, ae feed 8 dyad Mea, wea dae fear, fet fear, usta weer as feeclt ua, eect ura, as feet | 9 Aor ulave & oft ufea, 20, fecct fer war, gear aftarera, feeei| 10 Fea aaa & fasts qraitrert, usta wort aa eect ara, feet afar, ad 1 Ta Use | ; oe ( *fz SAR ) fea: qa Fra al Potpo 03(10 )/ faa era I) /2017-18 / S1a- IV /342, are 22