Seeks to amend Notification No. 21/2019- State Tax, dated the 17th October, 2019 - 12/2020–State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 27th August, 2020 No. 12/2020 State Tax No. F.3(26)/Fin.(Rev-I)/2020-21/DS-IV/60 .-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 21/2019- State Tax, dated the 17th October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019- 20/DS-VI/ 490, dated the 17th October, 2019, namely: In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. 2. This notification shall come into force on the 21st day of March, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. IV(Finance) Note: The principal notification number 21/2019 State Tax, dated the 17th October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(73)/Fin.(Rev-I)/2019-20/DS-VI/ 490, dated the 17th October, 2019.