TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Second Amendment) Rules, 2019
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....x credit has been availed thereon.". 3. With effect from 1st April, 2019, in Rule 42 of the said rules,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely:- "Explanation: for the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date." b. in clause (g), after the letter and figure "FORM GSTR-2", the words, letters and figure "and at summary level in FORM GSTR-3B" shall be inserted; c. in clause (h),- i. for the brackets and letter "(g)", the brackets and letter "(f)" shall be substituted; d. in clause (i),- i. before the proviso, the following proviso shall be inserted, namely:- "Provided that in case of supply of services covered by clause (b) of paragraph 5 ....
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.... paragraph 5 of the Schedule II of the Act, the input tax credit" shall be substituted; (c) in the clause (a) of sub-rule (2), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03" shall be substituted; (d) after sub rule (2), the following sub rules shall be inserted, namely:- "(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published No.3(15)/Fin(Rev-I)/2017-18/DS-VI/381 dated 30th June, 2017, as amended for the entire period from the commencement of the project or 1^st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return....
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....mended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the following manner. (a) The aggregate amount of common credit on commercial portion in the project (C3aggregate_comm) shall be calculated as under, C3aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st July, 2017 to 31st March, 2019, x (AC / AT)] + [ aggregate of amounts of C3 determined under sub- rule (1)for the tax periods starting from 1st April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - AC = total carpet area of the commercial apartments in the project AT = total carpet area of all apartments in the project (b) The amount of final eligible common credit on commercial portion in the project (C3final_comm) shall....
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....ll be inserted; (c) after clause (b), the following explanation shall be inserted, namely: - "Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the said Act, the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero rated supplies, shall be zero during the construction phase because capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date."; (d) in clause (g),- (A) after the letter and words "'F' is the total turnover", the words "in the State" shall be inserted; (B) Before the proviso the following proviso shall be inserted, namely,- "Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the value of 'E/F' for a tax period shall be calculated for each project separately, taking value of E and F as under: E= agg....
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....r first occupation takes place of the project, as under: Te^final= [(E1 + E2 + E3) /F] x Tc^final, Where,- E1= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be calculated as under, - E2= [Carpet area of such apartments] x [V1/ (V1+V2)],- Where,- V1 is the total value of supply of such apartments which was exempt from tax; and V2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier: F= aggregate carpet area of the apartments in the project; Tc^final = aggregate of A^final in respect of all capital goods used in the project and A^final for each capital goods shall be calculated as under, A^final= A x (number of months for which c....
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....ate Project (REP)" shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (iv) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (v) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (vi) "Residential apartment" shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority; (vii) "Commercial apartment" shall mean an apartment other than a residential apartment; (viii) the term "competent authority" as mentioned in definition of "residential apartment", means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for developme....
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....wing rule shall be substituted, namely:- "100. Assessment in certain cases.-(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC- 01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07. (3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of secti....
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....or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.". 8. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-01, the following FORM shall be substituted, namely:- "FORM GST DRC - 01 [See rule 100 (2) & 142(1)(a)] Reference No: Date: To ____________GSTIN/Temp. ID ------------------ Name ____________Address Tax Period ------------- F.Y. ---------- Act - Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Caus....
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.... FORM GST DRC-07, from 1st day of April, 2019, the following FORM shall be substituted, namely:- "FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No. - Date - 1. Details of order : (a) Order No. : (b) Order date : (c) Financial year : (d) Tax period: From --- To -------- 2. Issues involved : 3. Description of goods / services (if applicable): Sr. No. HSN code Description 4. Section(s) of the Act under which demand is created: 5. Details of demand : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total You are hereby directed to make the payment by failing which proceedings....
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....tstanding dues. Signature Name Designation Jurisdiction Address To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. 4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.". 12. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-13, from 1st day of April, 2019, the following FORM shall be substituted, namely:- "FORM GST ASMT- 13 [See rule 100(1)] Reference No.: Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address) Tax Period : F.Y. : Return Type : Notice Reference No.: Date : Act/ Rules Provisions: Assessment order under section 62 (Assessment order under Section 62) Preamble - << standard >> The notice referred to above was issued to you under section 4....
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....business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period ............. as your registration has been cancelled under sub-section (2) of section 29 with effect from------------ Whereas, no reply was filed by you or your reply was duly considered during proceedings held on --------- date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction : Submissions, if any : Conclusion (to drop proceedings or to create demand) : Amount assessed and payable : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total &nb....