notification No. 32/2021-State Tax

(TO BE PUBLISHED I) PART IV OF THE DELHI GAZE" TE EXTRAORDINARY) GOVERNMENT (3¥ NATIONAL CAPITAL TERRI‘? ORY OF DELHI Notification No. 32/2021- State Lax Dated: they’ January 2022 No. F.3(141)/Fin.(Exp-D/21:21-22/DS-I/,.3 - In exercise of the powers conferred by section 164 of the Delhi Goods and Servi:es Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the :ecommendations of the Council, hereby makes the following rules firther to amend the Delhi Goods and Services Tax Rules, 2017, namely: — 1. Short title and commenzement. -(1) These rules may be zalled the Delhi Goods and Services Tax (Seventh Amerdment) Rules, 2021. (2) Save as otherwise proviced in these rules, they shall come into force with effect from the 29" August, 2021. 2. In the Delhi Goods and Services Tax Rules, 2017, — (i) in sub-rule (1) of rule 26,- (a) in the fourth proviso, «vt the figures, letters end words “3: day of August, 2021”, the figures, letters and words “315 day of Oxtober, 2021” shall be substituted; (b) with effect from the 1° day of Noveruber, 2021, all the provisos shall be omitted; (ii) with effect from the 1* day of May. 2021, ir rule 138E, after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the said restriction shall not app:y during the period from thel‘ day of May, 2021 till the 18" day of August, 2021, in case where the sexurn in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, (iii) in FORM GST ASMT-14, - (a) after the words, “with effect from ------ ”, the words, “vide Order Reference No. --- ----, dated ------ ” shall 5e inserted; (b) the words, “for ccuducting business without registration despite being liable for registration” shall be cmitted; (c) at the end after “Designation”, the word “Address” «0! be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, X We (Manoj Kumar) Dy. Secretary I (Finance) No. F.3 (141)/Fin.(Exp-I)/2021-22/DS-V/ / Dated: the¢’ January 2022 Copy forwarded for information to:- 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, LP. Estate, New Delhi. % The Commissioner, Siate Tax, Deihi, 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, I.P. 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, I.P. Estate, New 12. Guard File. Delhi. . Website. Yu (Manoj Kumar) Dy. Secretary I (Finance) Www Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 3/2017-State Tax, dated the 224 June, 2017, published vide No. F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22" J une, 2017 and were last amended vide notification No. 30/2021 - State Tax, dated tne 05" January, 2022, vide No. F.3(140)/Fin.(Exp-I)/2021-22/DS8-I/07, dated the, 05" January, 2022. 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