01/2021-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. 13/2021— State Tax Dated: 2"! December 2021 No. F.3(133)/Fin.(Exp-I)/2021-22/DS- 372 -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 (Third Amendment) Rules, 2021. (2) These rules shall come into force with effect from 1° May, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, (i) In sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:- ‘ “Provided further that.such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”; (ii) In sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1* day of May, 2021 till the 28" day of May, 2021.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Le (Ravinder Kumar) Dy. Secretary I (Finance) No. F.3 (133)/Fin (Exp-1)/2021-22/DS-I/ 3 49 Dated: 2"? December 2021 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-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. 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, I. P. Estate, New Delhi. 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. 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 elhi. 1V. Website. (Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No. 03/2017-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 last amended vide Notification No. 07/2021-State Tax, dated the 29" November 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(132)/Fin.(Exp-)/2021-22/DS-1/350 dated the 29" November, 2021. o y festa: 02 fear, 2021 Ga wx Fae, 2017, or ak dae oe & fee Pater fer ae £ ~ sata 1. Wert ar ik wRA — (1) 4 fast or dra aa feect wa sik Va a (freer zits) fra, 2021 & | 2. feccit are sik Gat we-faH, 2017 ¥—— TIS, serfa— "RG us at fh om wd atte sik ag, 2021 a salt & fay dadi wo a ary ert sie AY, 2021 at ax salt & fey veo civedsnesew at flac, om Wega BY UAT || fee xforgiect cath, Are atte 2021 & fay, dorm mega oer at fee “WY waa &" iS ( xfer BAR ) Pow 03(133) /faa (I-]) /2021-22 /Swa- 1/772 feat: : 02 fears, 2021 ufafertt frafertad at eat vd staan prlaret sg arene: 1 aM sures, fecci & vers aera, wueresuret aferarera, feet | 2 afeed yer ufos, ware vere fea, usta woert aa feel aa, feceit ufsarcra, ag fecet ar ve afaRar uf aféa sro at akke 4 feccit 3 fea (fra), wera wort aa floc ura, fecch afar, ag fect | aferarea, As facet | 6 faa dat @ afera, wuss woert aa feccht ura, fees aferarea, ag feceit| feet | 8 dgad ewe, wey dearer fear, fed frat, wera wort ea feecit GPR, fecett ufearera, ag fect | 9 or fave @ Prof afea, 29, feceh fara wa, gaat ufearey, feceil | 10 Fer Ufa & fasts orient, wera worl aa flee wer, feceit Sree Hel 12 ane Ise | yea