Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2018 - 54/2018–State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 12th December, 2019 No. 54/2018 State Tax No. F. 3(32)/Fin.(Rev-I)/2019-20/DS-VI/611. -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 (Twelfth Amendment) Rules, 2018. (2) They shall come into force from the 9th day of October, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- (4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has (a) received supplies on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 40/2017-State Tax (Rate), dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 48/2017-State Tax, dated the 23rd November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(42)/Fin(Rev-I)/2017-18/DSVI/746, dated the 23rd November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate), dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . 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 dated the 22nd June, 2017, published vide number F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 53/2018-State Tax, dated the 12th December, 2019, in the Gazette of Delhi, Extraordinary, Part IV, published vide number F. 3(47)/Fin(RevI)/2019-20/DS-VI/610 dated the 12th December, 2019.