Delhi Goods and Services Tax (Ninth Amendment) Rules, 2018 - 48/2018–State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 48/2018 State Tax No. F. 3(19)/Fin (Rev-I)/2019-20/ DS-VI/400 .- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force from 10th September, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. ; (b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:- Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; (ii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 125 shall be inserted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.- VI (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No.39/2018-State Tax, dated the 3rd September, 2019, published vide No.F3(17)/Fin(Rev-I)/2019-20/DSVI/ 398, dated the 3rd September, 2019.