Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-State Tax (Rate) Notification No. 12/2020 - State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT No.F3(26)/Fin(Rev-I)/2020-21/DS-IV/ 67> Dated: 7 0/0" Notification No. 12/2020- State Tax No. F.3(26)/Fin.(Rev-I)/2020-21/DS-IV/ -In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 21/2019- State Tax, dated the 17 October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019- 20/DS-VI/ 490, dated the 17" October, 2019, namely:— In the said notification, in paragraph 2, the following proviso shall be inserted, namely: — “Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3Bunder the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP.-08 for all the tax periods in the financial year 2019-20.” 2. This notification shall come into force on the 21“day of March, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Ly (Sunil Sehgal) No.F3(26)/Fin(Rev-1)/2020-21/DS-IV/ <> Dated: 47/2 43, Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi . The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi 3. The 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 Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP 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, I.P. Estate, 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 Delhi. 10. Guard File. - Website. wn o w e d WS poy (Sunil Sehgal) Note: The principal notification number 21/2019 — State Tax, dated the 17 October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019- 20/DS-VI/ 490, dated the 17" October, 2019. | Jood| Be ‘DOAN ‘[p'Bile ‘-bit Alhiho ‘[00>) ‘aw Rola ‘bphiie “pb | felbelaleo is (eiaia ByEB) | Yo pb Wbepablie tb be lodpki beh & alte @ bibih © aw baliiaeips b BO—[bidia & RE-AUCIPIAUO has bile @ (2 Ibl 2b krbj BPA binsh bas was biol) L102 ‘bRb — Bitele “2 Pad PUA DeaPlbek! & ‘ite let ig (I BAIA) Ueliee] Be) g@ Ala [29D] Ah AAI, > Daajh ‘AS paw Lipk lb [payia | tte Lele Ie) bigiopk b Ko ERD | DBA pe i > | yor | Wool Be ‘pPiblajls ood) ‘Auals 0d] KiB [LlfINIs PIZSIA ‘bRIA Lele Lp| | yeoay o r ao a wd