Notification, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (EXPENDITURE-I) DEPARTMENT

Notification No. 13/2021— State Tax Dated: 2"! December 2021

No. F.3(133)/Fin.(Exp-I)/2021-22/DS- 372 -In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the 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. Short title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2021.

(2) These rules shall come into force with effect from 1° May, 2021.

2. In the Delhi Goods and Services Tax Rules, 2017,

(i) In sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:- ‘ “Provided further that.such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;

(ii) In sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1* day of May, 2021 till the 28" day of May, 2021.”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Le (Ravinder Kumar) Dy. Secretary I (Finance) No. F.3 (133)/Fin (Exp-1)/2021-22/DS-I/ 3 49 Dated: 2"? December 2021 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.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, 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. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi.

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi

8. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi.

9. 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.

1V. Website.

(Ravinder Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide Notification No. 03/2017-State Tax, dated the 22" June, 2017, published vide No. F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342- dated the 22"! June, 2017 and last amended vide Notification No. 07/2021-State Tax, dated the 29" November 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(132)/Fin.(Exp-)/2021-22/DS-1/350 dated the 29" November, 2021.

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Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017