No.F.2(317)/POLICY-GST/2020/348-58

E E i E (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) Notification No. 76/2020 — State Tax No. F.2(317 )/POLICY-GST/2020/ 3 ud-S f - In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October,2020 to March, 2021 shall be furnis’.cd electronically through the common portal, on or before the twentieth day of the month succeeding such month: Provided that, for taxpayers having an aggregate tumover of up to five crore rupees in the previous financial year, whose principal place of business is in the National Capital Territory of Delhi, the retum in FORM GSTR-3B of the said rules for the months of October,2620 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month. ee Payment of taxes for discharge of tax liability as perFORM GSTR-3B. — Every registered rerson furnishing the retucn in pony GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said a discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the saic Act by debiting the electronic cash iedge, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said retuyn. 3. This notification shall be deemed to have come into force on the 1s" day of October, 2020. Qese COMMISSIONER (STATE TAX) g Copy forwarded for injormation to: PG, ” 10. Guard File. Li. Website. . The Secretary (GAD), Govt. OPNCE Si Beihi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Secretary (Finarice), Govt. of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi The Chief Commissioner, Ceniral Tax, Delhi, Govt. of India, C.R. Building, I-P. Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivaiaya, LP Estate, New Delhi , to, All Special/Additional/Joint Commissioners, Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Dethi. The Special Commissioners (PR), Department of Trade And Taxes, Vyaper Bhawan, LP Estate, New Dethi to arrange to give wide publicity to this notification. All Asstt. Commiss oners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi. through their Zonal Incharges. The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, IP Estate, New Delhi. WO (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) o n (Rech worms erenerer B aT aE A werent) use wat aa feel UHR anor wd we feart (fey err) fsa fet are ate tar ee aftr, 2017 (2017 ar 03) fo SUA FAP Twa SA arp A os satan wer war 8) wt ar tes ERT Wee Beal qr WarT HRT By, aftee ot Rrpiftet ve faffes axa & fe saga, 2020 & ard, 2021 de & were AM @ 3 te are & coed are ded eae ai a vad weg oT ore: ara & fire, raat ora or yer ware usa wourh aa feel FB, sraEr, 2020 dda & aos 8 scacite wa 4, ta ae & woxadi are & catered fae ala Cae frat & wey vlegdene-syg 4 & faa aga ae aren velo efirgipa ait, oH afar el at ce Suet & yea, Se, ara, eR, ora a ue aia & aia fordt aru Wau zea Gr, Tare . seeeiae see we uw scagivre sue Gre A faa are, fora ante ox see wep face ear arta & yer Rr A Ter firfée sift are 3, Ue sft 15 Waa. 20208 ary nil | on : fae eh a ( das «ae ) gfafata fresfaftsc cl arague a erat eq sue: wea (are vere), were wore] aa eee UPR fret wha, ag facet at yereraret | sinh 5 aber (ara), wets wore ara eect weer, Recht WiseTo, So ag feoeit | Eee oo aera, are fet FA, asa worl a acl uve, facet wheat, Ses f gare gee, ag feel | 6. wat fees /afaRedt “Aga A, coro wa ape fer, ATA A, ag facet | & fey | call BY ARR & wae & fore | fecal | 40. eee PED ag Ege Vag ( fades fire )