Seeks to make fifth amendment (2020) to CGST Rules. (Notification No. 38/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT Notification No. 38/2020— State Tax No. F.3(77)/Fin.(Exp-1V)/2020-21/DS-LV/ -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 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. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, (2) Save as otherwise provided, they shall come into force with effect from 05" day of May, fe In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21" April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21° day of April, 2020 to the 30" day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).”. 3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: - “67A.Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (M ball No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-Iv/ /F¥¥ Dated: ALE /of/ Copy forwarded for information to:- a: zs The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Principal 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 Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.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, 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. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New (Manoj Kumar) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification dated the 22 June, 2017, published vide No. F.3 (10)/Fin (Rev-1)/2017-18/DS- V1/342, dated the 224 June, 2017 and last amended vide Notification No. 30/2020- State Tax, dated the 215' December, 2020, published vide No. F.3 (64)/Fin (Rev-I)/2020-21/DS-IV/237 , dated the 21° December, 2020. (cet wars sree B APT aR A yereref) Y soreaare, fecett are’ afk Gar we afefraa, 2017 (2017 BT 03) Hl RT 164 ERI Wed wftat er wart aed ey, ofee at forfeit ay, fecet are sik Saree Freq, 2017 aT ik wins ae & feu Prafeftaa faq wre & wetq —— 1. (1) g3 Prat or wifes are feel are aie Vary (Great Weiers) Pras, 2020 8) 2. feet are sik tary Fras, 2017 (RS sae wes ww Pram He Ta Bs) G fram 26 & wufsas (1) 4%, 21 atte 2020 4, vega & ova Peete oeqe saxenfta fen orem, setqy —- “aRg oily fa fot a eforegjerc afte a, oi fee wait afefray, 2013 (2013 aT 18) ORI 39 B dea eo vivedienese A wega a a areft flaw of gcadie wean ars (ganh) 3 seas S wera oes ot aaa oN Prafaktea fro siaxenfta fear aren, ata —— ga & od ae, virgo af S area 4 fires or 39 G aria we Seederese F Pt we aaft a yp fea at atfira af, scragifie als FAR aaa BR we Bt ae A anfha eph ak wn Rest or wears Sas woREpd Aa aay arene ‘aa crsn areas’ aT yfeen &} arene oe fat wT | Wa cat wen at a oes aly waft a et” | SH" Onts Sar) wey 1. arty wurcgure, feeot & wera aes, soxrsacre aferarera, facet | 2. were ef, ears ween far, wsfte worl aa fees ura, fect ufsares, ag feooht at va afeRad ofa afta ama at ante 4 feest wos am — oR ae F Were | 3. tea, fa fear, wsfa wart Sa feoot urn, fees ufrarea, ag face) 5. AM Feat & afeRed afea, wea woe as fect aor, feeci fear, 7g fecen | 6. faa aa @ ates, use wort aa eect ura, feeett uftrarea, ag fect | 7. afeftad afea (fate), wef waurit aa feecht aan, fecch uftrarea, ag feet | 9, wal wfaae & Prof usa, 29, fect fears war, yet ufeare, feeeit | 10. Fea Ufa & fey Hroffert, wea wort aa feo aor, feeeh uftareas, ag feet | OR AEE | watt “ew ( FATS ZAR) wos, wae, wiv 8 vera fee aw sae own 03(64)/frd (roa) / 2020-21 / SVS-IV /237, TRA 21/12/2020 ert wera ae 4.