Electronic commerce operator collection duty for intra State taxable supplies when the operator collects consideration on behalf of suppliers.
Notification requires every electronic commerce operator, other than an agent, to collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is collected by the operator; the obligation is framed as a collection at source mechanism and is made effective from a specified earlier date under delegated statutory powers.

Late fee waiver under section 47: specified GST returns relieved where portal errors or filing anomalies occurred.
Waiver of late fee liability under section 47 is granted for specified classes: (i) registrants who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018; the waiver is deemed effective from 4 September 2018.

Waiver of FORM ITC-04 filing for specified period, subject to reporting pending job worker challans in next quarter.
Notification waives the obligation to furnish FORM ITC-04 for the period July 2017 to March 2019 for registered persons required to submit challan details, but requires those persons to report in serial number 4 of FORM ITC-04 for the April-June 2019 quarter all challans for goods sent to a job worker during that period which were not received back or not supplied from the job worker's premises as of 31 March 2019.

GST migration procedure: provisional-ID taxpayers must apply for GSTIN, submit mapping data to GSTN, and complete first-time login to generate registration.
Specifies a special procedure for taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26: furnish migration details to the jurisdictional nodal officer, apply on the common portal using FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token, supply new GSTIN, access token, ARN and old GSTIN to GSTN for mapping, and perform first-time login with old GSTIN to generate the registration certificate.

Anti-profiteering enforcement: rule amendments substitute 'Directorate General of Anti-profiteering' across specified GST rules.
The amendment replaces references to the "Directorate General of Safeguards" with the "Directorate General of Anti-profiteering" in rule 125; rule 129; rule 130(2) at both occurrences; rule 131; rule 132(1); and rule 133 of the Delhi GST Rules, and declares the rules effective from the stated commencement date under the authority of section 164.

Customs exemption for precious metals imported under designated export schemes prescribes specific duty treatments and full relief in certain supply schemes.
The notification amends the customs exemption for imports of gold, silver and platinum under specified Foreign Trade Policy schemes by substituting a table that prescribes scheme-specific duty treatment: replenishment under exhibition/branding schemes attracts specified reduced duties for gold and silver and full relief for platinum, while imports under the Export Against Supply by Nominated Agencies scheme attract full exemption from basic customs duty; the amendment omits the third proviso and preserves exemption from additional duties under section 3 as specified.

Unique common enrolment for transporters centralises multi State GST registration and governs Chapter XVI compliance requirements.
A transporter with registrations in multiple States/UTs under the same PAN may obtain a single unique common enrolment number via FORM GST ENR-02, which, once issued, must be used for Chapter XVI and precludes use of the individual GSTINs for that Chapter; appeals from orders of Deputy/Assistant Commissioners or GST Officers lie to the Special/Additional/Joint Commissioner within prescribed time limits with jurisdictional allocation by the Commissioner; the Commissioner may extend recording time for the final report in Part B of FORM EWB-03 by up to three days, and FORM GST ENR-02 is inserted into the rules.

Inverted duty refunds: new formula and definitions govern refund entitlement and Net ITC calculation under amended GST rules.
Delhi amends GST rules to: deem value added under clause (b) of section 15(2) as paid for section 16(2) proviso purposes; extend rule 83's time limit to eighteen months; prescribe an inverted duty refund formula in rule 89 using Turnover of inverted rated supplies, Net ITC and Adjusted Total Turnover with defined terms; require inward supplies to be received against tax invoices for reliefs; and mandate deposit of fifty percent of specified cess into the Fund.

Government ownership requirement clarifies exemption applicability and imposes retrospective commencement for specified entities under GST law.
An Explanation is inserted into Notification No.12/2017 State Tax (Rate) clarifying that, for the purpose of the referenced exemption, the Central Government, State Government or Union Territory must have 50 percent ownership in the entity directly or through an entity wholly owned by the Central Government, State Government or Union Territory; the insertion clarifies scope of entitlement and is made retrospective from 20 September 2018.

Amendment of notification date extends prior expiry to the following year and deems it effective from an earlier August date.
Amendment replaces the expiry date in Notification No. 8/2017 State Tax (Rate), substituting "30th day of September, 2018" with "30th day of September, 2019", and declares the amendment effective retrospectively from the 6th day of August, 2018.

Tax exemption for handicraft goods: intra-state supplies taxed only up to specified reduced state tax rates.
Exempts intra-state supplies of handicraft goods from state tax to the extent the tax exceeds the capped rates specified in a Table tied to tariff chapters, headings and subheadings; links concessional treatment to a definition of handicraft goods based on predominant hand manufacture and distinctive decorative or cultural features, and declares the notification effective from 27 July 2018.

Input tax credit exclusion: accumulated credits on specified goods received after cutoff not applicable and unutilised balances lapse.
The notification amends Notification No.5/2017 by inserting a proviso that excludes accumulated input tax credit on specified goods listed at serial numbers 1,2,3,4,5,6,6A,6B,6C and 7 for supplies received on or after the cutoff; and states that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31 July 2018 shall lapse. The amendment is effective from 26 July 2018.

GST rate schedule amendment adds and clarifies exempted commodities and conditional exclusions, with retrospective effect.
Amendment to the Delhi GST schedule inserts and substitutes tariff entries to add specified commodities - natural leaf materials for brooms, sal/siali/sisal leaves and sabai grass, vegetable materials for broomstick manufacture, deities of stone/marble/wood, khali dona and goods made from specified leaves, sanitary towels/pads and tampons, rakhi (subject to chapter exclusion), rupee notes or coins when sold to national monetary authorities - substitutes the de-oiled rice bran entry with an explanation that its exemption applies to the designated heading with retrospective effect, and inserts conditional treatment for coir pith compost tied to packaging and brand actionability. These amendments are deemed effective from the notified retrospective date.

GST rate amendment revises tariff entries across schedules, reclassifying goods and refining applicability of tax treatment.
The notification amends the State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptions across Schedules I-IV, thereby reclassifying numerous goods (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, certain household appliances, lithium ion batteries, brass kerosene pressure stoves, and various vehicles and parts) and refining exclusions and value thresholds to alter rate treatment and applicability under the principal State Tax (Rate) notification.

Exclusion of government activities from 'business' under GST clarifies that public authority transactions fall outside taxable business scope.
Inserts an explanation to Notification No. 11/2017-State Tax (Rate) that, for the specified item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; the insertion is effective retrospectively from 27 July 2018.

Inclusion of Union territory and Municipality under Article 243W expands applicability of a State Tax (Rate) notification.
The notification amends Notification No.14/2017 State Tax (Rate) by inserting "or Union territory" after "State Government" and inserting "or to a Municipality under Article 243W of the Constitution" after "Constitution," and declares the amendment effective retrospectively from the 27th day of July, 2018.

Replenishment of precious metals now governed by the applicable customs notification, altering exporter eligibility for jewellery inputs.
Exporters of gold, silver and platinum jewellery may obtain these metals from a Nominated Agency in advance or as replenishment for exports; replenishment is made subject to the controlling customs notification. The amendment links replenishment entitlement to the customs notification and notes that replenishment had previously been unavailable where certain fiscal benefits were availed, including CENVAT credit, finished goods rebate, input stage rebate, procurement under central excise rules, or input tax credit/refund under GST.

Correction of prescribed form name replaces FORM GST ITC-03 with FORM GST DRC-03 in real estate notification.
Corrigendum to Notification No. 552-F.T. (03/2019-CTR) directs that the text "FORM GST ITC- 03" at page 10, line 28 and at page 15, line 5 shall be read as FORM GST DRC- 03.

GST notification amendment: inclusion of individual DSA services to banks/NBFCs and broadened renting of immovable property definition.
Amendment to the Delhi State Tax (Rate) notification inserts a table entry covering services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs to a banking company or a nonbanking financial company (NBFC) within the taxable territory, and adds an Explanation defining renting of immovable property to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, encompassing letting, leasing and licensing.

GST exemption expansion: added specified social, agricultural and public services with conditional exclusions and compliance requirements.
The amendment inserts and revises entries in the State GST rate schedule to add nil-rated exemptions for specified services - including old age home residential services to senior residents, agricultural electricity distribution infrastructure to tube wells, warehousing of minor forest produce, certain provident and pension administrative services, FSSAI testing and licensing services to food business operators, artificial insemination of livestock, assignment-of-royalty-collection services subject to a reconciliation limitation, and membership-fee-based services by non-profit bodies - and substitutes "value of supply" for prior tariff language, with the notification made effective retrospectively.