Notification No.07/2020-State Tax

(TO BE PUBLISHED IN PART 1V OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) Notification No. 07/2020— State Tax some % No. F.2(242)/POLICY-GST/2020/),2 URqy In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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 makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 — State Tax, dated the 20" November, 2019, published in the Gazette of Delhi, | Extraordinary, Part IV, vide number No. F.2(21 1)/POLICY-GST/2019/ 566-75, dated the 20 November, 2019, ?, hamely: = . In ‘the said =nobfieation: “after ae ea 4 proviso, Se yellowing provisos shall” be ‘nserted: namely: — Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the Statesof Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24" February, 2020, 24 March, 2020 and 24"" April, 2020, respectively.” 9. This notification shall be deemed to have come into force on the 3" day of February, 2020 Gas 22 of ol | | VEK PANDEY a)? Av No. F.2(242)/POLICY-GS1/2020/ Aaky—By Dated shed /}9/2020 Copy forwarded for information to: 1. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 9. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi 3. The Chief Commissioner, Central Tax, Delhi, Govt. of India, C.R. Building, LP. Estate, New Delhi. 4. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 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. All Special/Additional/Joint Commissioners, Department of Trade And Taxes, Vyapar Bhawan, IP Estate, New Delhi. 7. The Special Commissioners (PR), Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi to arrange to give wide publicity to this notification. 8. All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, © LP Estate, New Delhi, through their Zonal Incharges. 9. The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi. iu 10,. Guard Fale... ses ogni : (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) Note: “he principal notification No.44/2019 — State Tax, dated the 20 November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211 VPOLICY-GST/2019/ 566-75, dated the 20™ November, 2019. a2 (eco WAIT SSE S APT aR A wersrnef) are Ud wey fart (ifr zines) WT. 2(242) /Uifert / sitet / 2020 A) 4-24 aga, feseit art va Barne fas, 2017 (Si sa aff 4 yaw wear vad faa war wa 8) S as 61 H vals (5) & wer ufea fecet are sie Gar wx af, 2017 2017 Gr 03) HT ANT 168 ERI Wad are ud oe fount (fife ere), PT SHEET GAM 44 /2019-XTS DY, ANT 20 Ade, Prefer othe Bete ard 8, aalq— sag scien rot Sage ee RvR Sipe Seal at SL aT _— viggderse@ 4 flac, te ararnsil, forror gdadi fara at 4 dofera aad ole a, UR are, eres a estat a Wea wea aa week, agar, dere ak Put. 2(242) /uifert / sigadt / 2020/22 4-44 fein: 24/19/2020 fecet a ve afaRad ufe aed art a) are 4 fees worms wet — aR BRT) A yereret | ( Bie ) aire brian / res JAR @ Albi @ IbbFshie be Yara} | AB) __ | \pep) Be “Pens lenis-5 ‘RRipR|is [od| ‘AAI [dbl KB [bibiniA PUI ‘lebrab pibbib ‘bibs bist | [todd | OS