Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.(Notification No. 35/2021-State Tax)

(TO BE PUBLISHED.!N PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPI' AL TER RITORY OF DELHI FINANCE (EXPEN DATURE-1 DEPARTMENT Notification !Vo. 35/202 1~ State Tay. Dated: the/7 January 2022 No. F.3 (142)/Fin.(Exp-D/2021-22/N3-l/ 33 - iin exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (C3 of 2017), the Lt. Governor of the National Capital Terrory of Delhi, on the recommendations of the Council, hereby makes the following rules turther to amend the Delhi Goods and Services Tax Rules, 2017, namely: — 1. Short title and commencement. -(1) These rules may be.calied the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from 24th September, 2021. 2. In the Delhi Goods and ‘srvices Tax Rules, 2017 (hereinafter :eferred to as the said rules), (1) In rule 10A of the said rules, with effec: trom the date as may be notified, - (a) after the words. “details of banic account”, the words “which is in name of the registered person and obtained on Permanent Acccunt Number of the registered person” shall be inserted; (b) the following proviso shall be inserted, namely:- “Provided that in case of a proprietorship concern, the Permanent Account Number of the sroprietor shall also be linked witl; the Aadhaar number of the proprietor.”; (2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, nameiv:- “10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who kas been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the cas: of proprietorshir firm, or of an partner, in the case of a partnership firm, or of the karta, in the case of a Hinau undivic 2: family, or of the Managing Director or any whole time Director, in the case of a company, 0, of any of the Members of the Managing Committee or 2n Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in che case oi'a Trust ar.¢ of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below: Table S. No. Purpose 1 For filing of application for revocation of cancellation of registration in 2. |For filing of refund application in FORM RFD-0) under rule 89 3 For refund under rule 96 of the integrated tax paid on goods exported out of * dIndia Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: — (a) her/his Aadhaar Errolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority uncer the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shal undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number”; (3) In rule 23 of the said rules, in sub-rule (i), with effect from the date as may be notified, after the words “on his own motion, may”, the words, figures and letter “, subject to the provisions of rule 10B,” shall be inserted; (4) In rule 45 of the said rules, in sub-rule (3), with etfect from the 1° day of October, 2021, - (i) for the words “during a quarter”, the words “during a specified period” shall be substituted; (ii) for the words “the said quarter”, the words “the said period” shall be substituted; (iii) after the proviso, the following explanation shall be inserted, namely: - “Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.- (a) the period of six consecutive months commencing on the 1* day of April and the 1* day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and (b) a financial year in any other case.” (5) In rule 59 of the said rules, in sub-rule (6), with effect from the | day of January, 2022, - (i) in clause (a), for the words “for preceding two months”, the words “for the preceding month” shall be substituted; (ii) clause (c) shall be omitted; (6) In rule 89 of the said rules, - (i) in sub-rule (1), with effect from the date as may be notified, after the words “may file”, the words “, subject to the provisions of rule 10B,” shall be inserted; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFED-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that :he said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.” (7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall se inserted, namely:- “(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”; (8) After rule 96B of the Said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:- “96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub- rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”; By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, We Dy. Secretary I (Finance) No. F.3 (142)/Fin.(Exp-I)/2021-22/DS-I/ 93 Dated: the // January 2022 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. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.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. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi. ewer 2. Guard File. MW (Manoj Kumar) Dy. 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