Notification No. 30/2021-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 30/2021-— State Tax Dated: thes” January 2022 No. F.3(140)/Fin.(Exp-1/2021-22/DS-I/ ¢ 7 - 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. Short title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2021. (2) They shall come into force with effect from 1" day of August, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely: - “80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM (3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”. 3. In the said rules, in FORM GSTR-9, in the instructions, - (a) in paragraph 4, - (A) (B) after the word, letters and figures “or FY 2019-20”, the word, letters and figures “or FY 2020-21” shall be inserted; in the Table, in second column, for the word and figures “and 2019-20” wherever they occur, the word and figures “, 2019-20 and 2020-21” shall be substituted; (b) in paragraph 5, in the Table, in second column, - (A) (B) (C) (D) against serial number 6B, after the letters and figures “FY 2019-20”, the letters, figures and word “and 2020-21” shall be inserted; against serial numbers 6C and 6D, - (I) after the word, letters and figures “For FY 2019-20”, the word and figures “and 2020-21” shall be inserted; (I) for the word and figures “and 2019-20”, the figures and word “, 2019- 20 and 2020-21” shall be substituted; against serial number 6E, for the letters and figures “FY 2019-20”, the letters, figures and word “FY 2019-20 and 2020-21” shall be substituted; against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word “2018-19 and 2019-20”, the figures and word “2018- 19, 2019-20 and 2020-21” shall be substituted; (c) in paragraph 7, - (A) (B) after the words and figures “April 2020 to September 2020.”, the following shall be inserted, namely: - “For FY 2920-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021.”; in the Table, in second column, - (I) against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely: - “For FY 2020-21, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April2021 to September 2021 shall be declared here.”; (I) against serial number 12, - after the words, letters and figures “For FY 2019-20, the registered person shall have an option to not fill this table.”, the following entry shall be inserted, namely: - “For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”: for the figures and word “2018-19 and 2019-20”, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted; (IIT) against serial number 13, - (1) after the words, letters and figures “reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21,”, the following entry shall be inserted, namely: - “For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2029-21 as per second proviso to sub-section (2) of section 15 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shail be furnished in the annual return for FY (2) for the figures and word “2018-19 and 2019-20”, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted; (d) in paragraph 8, in the Table, in second column, for the figures and word “2018-19 and 2019-20” wherever they occur, the letters, figures and word “2018-19, 2019-20 and 2020-21” shall be substituted.”. 4. In the said rules, in FORM GSTR-9C, - (i) in Part A, in the table - (a) in SI] no 9, after the entry relating to serial number K, the following serial number and eniry relating thereto shall be inserted, namely: - (b) in S] no 11, after entry relating to “0.10%”, the following entry shall be inserted, namely: - (ome [ (I) in the heading, for the words “Auditor’s recommendation on additional Liability due to non-reconciliation”, the words “Additional Liability due to non-reconciliation” shall be substituted; (II) after entry relating to “0.10%”, the following entry shall be inserted, namely: - | “Others | | | | | 3 (ii) after the table, for the portion beginning with “Verification:” and ending with “and balance sheet etc.”, the following shall be substituted, namely: - “Verification of registered person: I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self- certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet, etc.”’; (ili) in the instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word “2018-19 and 2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted; (b) in paragraph 6, in the Table, in second cclumn, for the figures and word “2018-19 and 2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted. (c) for paragraph 7, the following paragraph shall be substituted, namely, - “7, Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. Any refund which has been erroneously taken and shall be paid back to the Government shail also be declared in this table. Lastly; any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table.”; (iv) Part B Certification shall be omitted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A Wee (Manoj Kumar) Dy. Secretary I (Finance) No. F.3(140)/Fin.(Exp-I)/2621-22/DS-/e 7 Dated: thes January 2022 Copy forwarded for information to:- L. Sy Nn The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 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 Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 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, 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, IP. Estate, New Delhi. MY (Manoj Kumar) Dy. Secretary I (Finance) Note: The principal rules w:re published in the Gazette of Delhi, Extraordinary, Part IV, Vide notification No. 3/2017-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 were last amended vide notification No. 27/2021-State Tax, dated the 14‘ December, 2021, vide No. F.3(135)/Fin.(Exp-I)/2021-22/DS-I/403, dated the 14'" December, 2021. — ‘ky be (&) | pac bBaK ‘Una DBAK fA ‘hhale Be Inpif Delisaiic INS Bile Lp BA bball: Balb ALL @ pe Bib) eK “2 lek) | bebo PRIM [belie Ali Deli bd cbbalcpiie | 2 20% ‘keb} (Liab DBPAY B 120% Lkie [in Bac) dike bila Ip Sin b [bIDK DpllR — ‘p RDS AND @ [pall (&) —'p 2 1p (L) ‘LAIN Id] Phjitesble [dp Jebie Alle [dole »+Z—0Z0Z “LAL Ipcp] Dhilies:bie Jeb [ele Alle Jalele ‘[bsla ,L7—0Z0Z Peete fate savant ot ort, sertq — ‘facia g¥ 2020-21 & feu, age S WRIT aT GT AT Ti qdadt fata at 4 ferar war en, fe=g enter 2021 4 facdax 2021 @® vet & fay wise a as faawel 4 moma ae fear wa a, get ase far oi | wey Uigadire-se@ at uReft 4(a) SA OR of ae & fey wear ot on wart’; 2019-20 siX 2020-21" aint six weal at uferenfta fear are: faa 4 wega fey ort] wed). sei SA Sie Fea ‘facta av 2020-2: & fay, ada Axia at A ure are sik Vax @ fey ager & a, ferg rae fery angen ater 2021 8 fRidax 2021 & Felat @ fae Great a ag faa 4 fear Ta om, ver wa fey IT) wed vigadsiese aT aot 4(m) oT St SR oF aes @ fee sua fea wr wea) send, Wega fey ony |’; 2019-20 3iX 2020-21" sft six real ar ufexenfte fear are; RIM UW, el Hel J sid & "2018-19, 2019-20 3X 2020-21" seal afk aint aT pierentte fear Gre |" | —'bifete ‘lndbb} hele DIA dilie Kh LOB Ale Ibi bi2 Alle HID ‘lodbR} Pipe] be | — Ditete ‘al_| | | | |e, | [tt | | | | mie} 2, | cel (Be) Tbs he (Alte Injl-ts) ov | peel Bb ‘Elbe |is GRogy MAA Yee) kit jblisiNlA REGIA ‘bkité DADE @ |ebtab pli S | Yea) Sk ‘pblbia|s Bod! ‘Aldbols [2D kbp ipliiNlA PLAIN (Be) bjs bins € (4b) | —bejs be (alu ih) Wah