Notification No. 29/2020-State Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) Notification No. 29/2020- State Tax Dated: 4.192020 No. F.2(276)/POLICY-GST/2020/ - 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 April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month: Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Delhi, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month. 2. Payment of taxes fo» discharge of tax liability as per FORM GSTR-3B. — Every registered person furnishing the return in FORM GSTR-3B of the said rules sbul!, subject to the provisions of section 49 of the said Act, 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 said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return. 3. This notification shall come into force with effect from the 23“ March, 2020. Y.|o-20 (VIVEK PANDEY) COMMISSIONER (STATE TAX) No. F.2(276)/POLICY-GST/2020/|9 bao Copy forwarded for information to: . 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. . The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi _ The Chief Commissioner, Central 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, I.P. Estate, New Delhi . The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi . All Special/Additional/Joint Commissioners, Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi. . The Special Commissioners (PR), Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi to arrange to give wide publicity to this notification. _ All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi, through their Zonal Incharges. _ The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi. 10. Guard File. 11. Website. (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) wsa weer aa feeci UHR (ff erreat) aor was, aig. i. sxee: ag feeei-110002. fester: 1471/2020 Spr. 2(276) / difereh / seat / 2020 / —argan, feeeht are ve Garpx FraH, 2017 akg 4 oe afifraa wer var’) a ar 168 aR Wad efwal wT warT Hd By, @ fey flat om Past d meq civeadsne-sw 4 wars ada @ aaa S gelagin wrest : @ weg viravdsin-sw 4 flat mga oe gen wate void ath, uw afar a aI 49 H sual B seaia, oe, are, wha, Sra a ow afar & aria fot ara wea wen a, enkefe, saat seq aM uw seagate were we 4 floors |ERr, fora ata we see ow faach ear orf &, wer ter 4 zen faifee sifaar atta o 3. ue afeeat 23 Ard, 2020 4 arf | ” sree ( fade uresa ) J vfafett Frafeftsa a araae aretarel eg sree: 1. a (GAIT GEA), asa watt as feet aa echt afrarers, AE fect we after of aa arr St ate 8 fet wos aT — aR (eT) 4 Werrret | facet | 4. Ufea, arate fact Aa, asia watt aa fect aor, fect alsa, EHH 5. afatter aia, arta yeni, usa wort da fecch Wer feosit uferareta, @ fery | feeeht | 10. 1S WIE | Seo" ( fade fact ) were arg ( fe )