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.

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(TO BE PUBLISHED IN PARY I'v OF THE DELHI GAZETI GOVERNMEN i OF NATIONAL CAFITAL TERRITORY OF D

DK PARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH) Notification No. 36/2020 — State Tax

No. F.2(311 )//POLICY-GST/2020/ 307 a. 45" -In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 20!7), 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 recommend ‘tions of the Council, hereby makes the following amendments in the notification of the Government of National Capital Territory of Delhi in che Department of Trade and ‘laxes(Policy Branch), No. 29/2020 — State Tax, dated the 19" October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV. vide number No. F.2(276)/POLICY-GST/2020/1 96-206, dated the 19" October 2020. namesy: - Ip the said notification. .n the first paragraph, after -he proviso, the foilowing provisos shall be inserted. namely:

“Provided also that, for taxpayers having an aggregate turnover of more Spt rapes 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of fhe said rules for the inonth of May, 2020 shall be furnished electronically through the common portal, on or Letore the 27th June, 2020:

Provided aiso that. for tex payers having an aggregate turnover of up to rupees five crore mipees in the previous financial year, whose principal place of business is in the National Capital Territory of Delhi, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14" day of July, 2020.”.

2. This notification shall be deemed to have come into force on the 3™ day of April, 2020. : yer j us COMMISSIONER (STATE TAX) 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-[V (Extraordinary) in ‘oday’s date. Ae Secretary (Finance). Govt. of NCT ot Delhi, Delhi Sachivalaya, LP. Estate, New y of? ceed r e a o e F Central Tax. Delhi, Govt. of India, C.R. Building, [.p issioner, The Chief Comm Sachivalaya, I.P| 2 Estate, New Delhi.

4 The Secretary Finance Minister, Govt. of NCT of Delhi, Delhi Estate, New Delhi The Additional Secretary Delhi Sachivalaya, | P Estate, New Delhi .6, All special/Additional/Jomnt Commissioners, Vyapar Bhawan, [.P Estate, New Delhi.

€ Trade And Taxes, Vyapar Bhawan, PR), Department 0 wide publicity to this notification.

o the Hon’ble Chief Minister, Govt. of NCT of Delhi e And Taxes, La y Department of Trad The Special Commissioners des LP Estate, New Delhi to arrange to give 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 New Delhi.

And Taxes, Vyapar Bhawan, I.P Estat.

10, Guare File.

_ Website, PH of fade uTArel ywory hs bv choy , & Po (VIVEK MITTAL)

ASSISTANT COMMISSIONER

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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