Notification No. 58/2020-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT No. F.3 (96)/Fin (Exp-IV)/2021-22/DS-IV/ 33 ¥ Dated: ogfeyfop/ Notification No. 58/2020- State Tax No. F.3(96)/Fin.(Exp-I'V)/202 1-22/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 ard Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) They shall come into force from 1* July,2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67A, the following rule shall be substituted, namely:- “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation, - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”. By order and in the name of the Lt. Governor of the National Capital Territory: Wi eP we No. F.3 (96)/Fin (Exp-IV)/2021-22/DS-IV/ 53 ¥ Dated: OF 07 fof / 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-I1V (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . 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, IP. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. 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, I.P. Estate, New Delhi. 11. Website. 12. Guard File. \e (Mano] Kumar) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22" June, 2017, published vide number F3(10)/Fin(Rev-1)/2017- 18/DS-VI/342, dated the 22"! June, 2017 and last amended vide notification No. 50/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (95)/Fin (Exp-I'V)/2021- 22/DS-1V/533 , dated the 07/07/2021 (feceh WATT SIRT H APT ae A Werernes) usta were aa free Gar Wowpo 03(98) / frat (AaA-1V) / 2021-22 / SWA- IV /S PF feate: OF /07/4/ aueaure, feectl Fret sik War we arfelfran, 2017 (2017 HI 03) HT ART 164 RT Veet weet al wart wed By URee at Repel ox, foci art site Gar He Pras, 2017 wT aie GakTT ae & fay frafaftsa fra art 2, serie — 1. 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