Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof - 85/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 31st March, 2021 No. 85/2020 State Tax No. F. 3 (89)/Fin (Exp-IV)/2020-21/DS-IV/311. - In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017),(hereinafter referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter,where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said monthor where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarteror where there is nil tax liability : Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression a complete tax period means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)