Notification No 37/2021-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 37/2021-State Tax Dated: The/4 March, 2022 No. F.3(161)/Fin.(Exp-I)/2021-22/DS-I// 72 - 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. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from 1* December, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, — (i) in rule 137, with effect from the 30" day of November 2021, for the words “four years”, the words “five years” shall be substituted. (a) in the heading, after the words “or statement”, the words, letters and figures “or intimation of tax ascertained through FORM GST DRC-01A” shall be inserted; (b) against item 3, in column (3), for the word and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, figures and brackets “Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GSTR-2B and Form GSTR-3B), others (specify)” shall be substituted; (c) against item 5, in column (1), after the word and figures “within 30 days of its issue”, the words, letters, figures and brackets “, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)” shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- “Sr.| Tax | Act | Place | Tax/| Interest) Penalty, if) Fee | Others] Total] Ledger] Debit | Date No. | Period of | Cess applicable utilised] entry of supply (Cash/| no. debit (POS) Credit) entry Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017-State Tax, dated the 22™ June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-V1/342, dated the 22™ June, 2017 and were last amended vide notification No. 35/2021 -State Tax, dated the 17" January, 2022 vide number F.3(142)/Fin.(Exp-I)/2021-22/DS-1/33, dated the 17" January, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Dy. Secretary I (Finance) No. F.3(161)/Fin.(Exp-I)/2021-22/DS-V) / 7af Dated: The “¢ March, 2022 Copy forwarded for information to:- 1. 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. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi 4. 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, LP. 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. (Manoj Kumar) Dy. Secretary I (Finance) (eect worra errant & arr ae ¥ wearers) US WoT aay feet Gea feat (era) ferret be Wow 03( —) / feat (rt) / 2001-20 / Brea Res Aret aik War @Y aif, 2017 (2017 Hr 03) I UT 164 ERT He Eat oT wat aed Ey, wella aU da Reh S SRT UTE ot Protea oy, feet ara aie dar oe Re, 2017 oT alk Ga ae & for Prafetar fra sara & srefa: 1. 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