Delhi Goods and Services Tax (Twelveth Amendment) Rules, 2020. - 79/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 7th July, 2021 No. 79/2020 State Tax No. F.3 (100)/Fin.(Exp-IV)/2021-22/DS-IV/538.- 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 recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. S hort title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Twelveth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 15th day of October, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted,namely:- Provided that the Commissionermay, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services: . 3. In the said rules, for rule 67A,the following rule shall be substituted, namely:- 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies orstatement shall be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08 , as the case may be. . 4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: - Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. . 5. In the said rules, with effect from the 20th day of March, 2020, in rule 138E,afterthe third proviso, the following proviso shall be inserted, namely:- Provided also that the said restriction shall not applyduring the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08 , as the case may be, has not been furnished for the period February, 2020 to August, 2020. . 6. In the said rules, in rule 142, in sub-rule (1A),- (i) for the words proper officer shall , the words proper officer may shall be substituted; (ii) for the words shall communicate , the word communicate shall be substituted. 7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words Total value , the words Rate of Tax shall be substituted. 8. In the said rules, for FORM GSTR-2A , the following form shall be substituted, namely: - FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax Place of supply (Name of State/ UT) Supply attra- cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes/ No) Amen- dment made, if any (GSTIN, Others) Tax period in which amended Effe- ctive date of cance -llation, if any No. Type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State/ UT) Supply attra -cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B f iling status (Yes / No) Amend -ment made (GSTIN, Others) Tax period of original record Effective date of canc -ellation if any, No. Date GSTIN Trade / Legal name No. Type Date Value Integ-rated tax Cen tral tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 5. Debit / Credit notes received during current tax period GSTIN of supplier Trade/ Legal name Credit / Debit Note Details Rate (%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) GSTR- 1/5 period GSTR-1 /5 filing date GSTR- 3B filing status (Yes/ No) Amendment made, if any (GSTIN, Others) Tax period in which amended Effective date of cancellation, if any No. Note type Note supply type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 6. Amendment to Debit / Credit notes (Amendment to 5) Details of original document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State/ UT) Supply attra -cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes / No) Amen- dment made (GSTIN, Others) Tax period of original record Effe -ctive date of canc- ellation if any Type No. Date GSTIN of Supplier Trade / Legal name No. Note type Note supply type Date Value Inte-grated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 PART B 7. ISD credit received GSTIN of ISD Trade/ Legal name ISD document details ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR-6 filing date Amen- dment made, if any Tax Period in which amended ITC Eligibility Type No. Date No. Date Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Document Details Revised details Original ISD invoice details (for ISD credit note only) ITC amount involved ISD GSTR-6 Period ISD GSTR-6 filing date Amendment made Tax period of original record ITC Eligibility Type No. Date GSTIN of ISD Trade/ Legal name Type No. Date No. Date Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 PART- C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor / GSTIN of E- Commerce Operator Deductor Name / Ecommerce Operator Name Tax period of GSTR-7 / GSTR-8 (Original / Amended) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax State /UT tax 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference date Bill of entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN of the Supplier (SEZ) Trade / Legal name ICEGATE Reference date Bill of Entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 Instructions : 1. Terms Used :- a. ITC Input tax credit b. ISD Input Service Distributor 2. Important Advisory : FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions : Table No. and Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided. 4 Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3) i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10 th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 Debit / Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: Credit Note Debit Note iv. Note supply type: R- Regular (Other than SEZ supplies and Deemed exports) SEZWP- SEZ supplies with payment of tax SEZWOP- SEZ supplies without payment of tax DE- Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5 th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. 6 Amendment to Debit/Credit notes(Amendment to 5) i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the note was reported originally will also be provided. 7 ISD credit received i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. ii. Document Type : ISD Invoice ISD Credit Note iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. 8 Amendment to ISD credit received i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit Received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iii. The table also provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. . 9. In the said rules, in FORM GSTR-5, - (i). in the table , - (a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - (d) ARN Auto Populated (e) Date of ARN Auto Populated. ; (b) in serial number 10, - (A) in the heading, after the words, Total tax liability , the brackets and words (including reverse charge liability, if any) , shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely, - 10C. On account of inward supplies liable to reverse charge . ; (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - 7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than ₹ 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies. ; (b) in paragraph 8, in clause (ii), after the words, invoice value is more than , the word rupees , shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table. . 10. In the said rules, in FORM GSTR-5A , - (i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - 4(a) ARN: 4(b) Date of ARN: ; (ii) for serial number 6, the following shall be substituted, namely: - 6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - 7. Tax, interest and any other amount payable and paid ( Amount in Rupees ) Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Cess Integrated tax Cess 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) . 11 . In the said rules, in FORM GSTR-9, - (i) in the Table, - (a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely: - ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period ; (b) against Pt. V, for the heading, the following heading shall be substituted, namely: - Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period. ; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- 2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here. (b) in paragraph 4, - (A) after the words, letters and figures, that additional liability for the FY 2017-18 or FY 2018-19 , the word, letters and figures or FY 2019-20 shall be inserted; (B) in the Table, in second column, for the letters, figures and word FY 2017-18 and 2018-19 wherever they occur, the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words entire input tax credit under the inputs row only. , the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (ii) in the entry ending with the words, figures and letters Table 6C and 6D in Table 6D only. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted.; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table. ; (F) against serial number 8C, for the entries, the following entry shall be substituted, namely:- Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017. ; (d) in paragraph 7, (A) after the words and figures April 2019 to September 2019. , the following shall be inserted, namely: - For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020. ; (B) in the Table, in second column, - (I) against serial number 10 11, after the entries, the following entry shall be inserted, namely: - For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here. ; (II) against serial number 12, - (1) in the entry beginning with the word, letters and figures For FY 2018-19 after the words for filling up these details. , the following entry shall be inserted, namely: - For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table. ; (2) in the entry beginning with the word, letters and figures For FY 2017-18 and ending with the words an option to not fill this table. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (III) against serial number 13, (1) in the entry beginning with the word, letters and figures For FY 2018-19 after the words, letters and figures in the annual return for FY 2019-20. , the following entry shall be inserted, namely: - For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21. ; (2) in the entry beginning with the word, letters and figures For FY 2017-18 and ending with the words an option to not fill this table. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (e) in paragraph 8, in the Table, in second column, for the letters, figures and word FY 2017-18 and 2018-19 wherever they occur, the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted. 12. In the said rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word FY 2017-18 and 2018-19 wherever they occur, the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (ii) in paragraph 6, in the Table, in second column, for the letters, figures and word FY 2017-18 and 2018-19 wherever they occur, the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted. 13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading the brackets, word and letters (accumulated ITC) , shall be omitted. 14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: - Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: - Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be substituted, namely: - Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - Sr. No. Tax Rate Turnover Tax Period Act POS (Plac+e of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Integrated tax Central tax State/UT tax Cess Total . 20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely: - Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess . 21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be substituted, namely: - Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess . 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 IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 72/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3(99)/Fin (Exp-IV)/2021-22/DS-IV/537, dated the 07/07/2021.