Delhi Goods and Services Tax (Sixth Amendment) Rules, 2020 - 48/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 28th May, 2021 No. 48/2020 State Tax No. F.3 (91)/Fin (Exp-IV)/2021-22/DS-IV/401. - 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 the National Capital Territory of Delhi, on the recommendations of the Council, 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 (Sixth Amendment) Rules, 2020. (2) They shall come into force on the 27th day of May, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in subrule (1), for the second proviso, following provisos shall be substituted, namely: - Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC). Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC). . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IVvide notification, dated the 22ndJune, 2017, published vide No. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017and last amended by notification No. 38/2020 State Tax, dated the 16th February ,2021, published in the Gazette of Delhi, Extraordinary, Part IV,vide No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144, dated the 16th February, 2021.