Notification no.36/2020-State Tax

S S A t Fi e EXT RAORDINA RY) ELHI (TO BE PUBLISHED IN PARY I'v OF THE DELHI GAZETI GOVERNMEN i OF NATIONAL CAFITAL TERRITORY OF D DK PARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) Notification No. 36/2020 — State Tax No. F.2(311 )//POLICY-GST/2020/ 307 a. 45" -In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 20!7), read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules). the Commissioner, on the recommend ‘tions of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi in che Department of Trade and ‘laxes(Policy Branch), No. 29/2020 — State Tax, dated the 19" October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV. vide number No. F.2(276)/POLICY-GST/2020/1 96-206, dated the 19" October 2020. namesy: - Ip the said notification. .n the first paragraph, after -he proviso, the foilowing provisos shall be inserted. namely: “Provided also that, for taxpayers having an aggregate turnover of more Spt rapes 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of fhe said rules for the inonth of May, 2020 shall be furnished electronically through the common portal, on or Letore the 27th June, 2020: Provided aiso that. for tex payers having an aggregate turnover of up to rupees five crore mipees in the previous financial year, whose principal place of business is in the National Capital Territory of Delhi, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14" day of July, 2020.”. 2. This notification shall be deemed to have come into force on the 3™ day of April, 2020. : yer j us COMMISSIONER (STATE TAX) Copy forwarded for information to 1. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-[V (Extraordinary) in ‘oday’s date. Ae Secretary (Finance). Govt. of NCT ot Delhi, Delhi Sachivalaya, LP. Estate, New y of? ceed r e a o e F Central Tax. Delhi, Govt. of India, C.R. Building, [.p issioner, The Chief Comm Sachivalaya, I.P| 2 Estate, New Delhi. 4 The Secretary Finance Minister, Govt. of NCT of Delhi, Delhi Estate, New Delhi The Additional Secretary Delhi Sachivalaya, | P Estate, New Delhi .6, All special/Additional/Jomnt Commissioners, Vyapar Bhawan, [.P Estate, New Delhi. € Trade And Taxes, Vyapar Bhawan, PR), Department 0 wide publicity to this notification. o the Hon’ble Chief Minister, Govt. of NCT of Delhi e And Taxes, La y Department of Trad The Special Commissioners des LP Estate, New Delhi to arrange to give Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi, through their Zonal Incharges. 9, The President/Secretary. Sales Tax Bar Association (Regd.), Department of Trade New Delhi. And Taxes, Vyapar Bhawan, I.P Estat. 10, Guare File. _ Website, PH of fade uTArel ywory hs bv choy , & Po (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) otification No. 29/2020 — State Tax, dated the 19"" October, 2020, of Delhi, Extraordinary, Pari IV, vide number No. Note: The principal a 2065, dated the 19'" October, 2020. published 1 the Gazette e o (et era) AMR Was, ag. Hh. gece: as feesht—110002. UT. 2(311 )/ Tifeet—sitwa/ 2020 Axyus Wye, eel Art va Barer Fras, 2017 (for Se Wea se aie Hwa May wet we 8) H Ha 61 S suPay G) Baer are fe aren) a aif U. 29 /2020-eeT HK ARE 19 SACS, 2020, uit facet ® WIS, sae , AT-IV A Gp.2(276) / difer—swedy / 2020 / 196-206, ANT 19 SSX, 2020 ERT waists al we of. ¥ feareq dita aea & atta -—— Sw SIRE @ vec tr 4, eek wge 3 usa, Prefer aaa siceenfta fear STV, Bate —— "aR Us A fe ydadt faite af 4 aa onad ga ats wou 4 afte of eM ai Oras & TAY, AY, 2020 H ara @ few faaech um Pa S was diesdsne3g 4 Praca & fay, an HRA HT FET Ww feel Wa weuda 4 @ as 2020 H HI fou frat am Raat & meq oivedism—3su 8 aary ida & aes G saat wy 4, 14 Wes, 2020 HT a Sas Ud waa aT ae’ | 2 Us SIT 3 ate, 2020 4 arL ern | | Ae. ee (<icits @. der) 1. Waa (aes vere), westa wor aa feces ura feos uray, ad feceil a ve afaRad vfs afea art at anra 4 feool woma at — aK @eeo) 4 THT | ‘ 2. faa (faa), wsiia worl aa feel aan, feeet afar, ssore sxce, ag fecet | 3. FAI MQ, SAS GH, ARTA UHR, VIA da, Uisie. Was, agah sree, ag facet | exe], as fect | 5. sifaRad fad, amaay qesaal, wesla wae aa feos arp, feet afearerg, BRUNT seed, AS facet | £ 6. wil fais /afeRad “aged aged, aro vai oy faart, ara was, as fecei | 7. fags argaa (sme), Qo vd wy fear, aor wan, ag feoch at afeeraar G war @ fer | Vv ext a attend & yar & feu facet | 10. MS Wisc} Ki oes (fade frctel) 2020 ERI wea H AS of, | pense mr Bat wit | | ‘s ) a oa <