Delhi Goods and Services Tax (Third Amendment) Rules, 2019

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....to have come into force with effect from 23rd April, 2019. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating....

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....such financial year,"; (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely:- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I) No. 02/2019- State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide....

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....ter sub-rule (5), the following sub-rule shall be inserted, namely:- "(6) A registered person who ceases to avail the benefit of notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I) No. 02/2019-State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said ....

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....   5. Tax and interest paid           4. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation/Status Place : Date: Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Delhi Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 02/2019-State Tax (Rate), dated the 12th September, 2019 [F.3(52)/Fin.(Rev-I)/2019-20/DS-VI/425 dated the 12th September, 2019] shall make payment of tax on quarterly basis by the due date. ....