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TMI BlogDelhi Goods and Services Tax (Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns. ; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: (d) the value of supply of Duty Credit Scrips specified in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No. 35/2017-State Tax (Rate), dated the 24th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(48)/Fin(Rev-I)/2017-18/DS-VI/751, dated the 24th November, 2017 ; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely:- (s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said period and the said return is furnished after the due date in accordance with provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in case where refund is on account of export of electricity; ; (c) in sub-rule (4), the following Explanation shall be inserted, namely: - Explanation. For the purposes of this sub-rule, the value of goods exported out of India shall be taken as (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less. ; (d) in sub-rule (5), for the words tax payable on such inverted rated supply of goods and services , the brackets, words and letters {tax payable on such inverted rated supply of goods and services X (Net ITC ITC availed on inputs and input services)}. Shall be substituted; 9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019; 10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: - (b) the applicant has furnished a valid return in FORM GSTR-3B: Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89. ; (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted; 11. In the said rules, in FORM GSTR-3B, - (a) in paragraph 3.1, in the heading, after the words liable to reverse charge , the brackets, words and figures (other than those covered in 3.1.1) shall be inserted; (b) after paragraph 3.1, the following paragraph shall be inserted, namely: - 3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Delhi Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts. Nature of Supplies Total Taxable value Integrated Tax Central Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and shall report such supplies in 3.1.1(ii) above. ; 12. In the said rules, in FORM GSTR-9, under the heading Instructions, - (a) in paragraph 4, - (A) after the word, letters and figures or FY 2020-21 , the word, letters and figures or FY 2021-22 shall be inserted; (B) in the Table, in second column, - (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the exempted row only. ; (II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word 2019-20 and 2020-21 , the figures and word 2019-20, 2020-21 and 2021-22 shall respectively be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures FY 2019-20 and 2020-21 , the letters, figures and word FY 2019-20, 2020-21 and 2021-22 shall respectively be substituted; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 shall be substituted; (d) in paragraph 8, in the Table, in second column, - (A) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II)15E, 15F and 15G, for the figures and word 2019-20 and 2020-21 wherever they occur, the letters, figures and word 2019-20, 2020-21 and 2021-22 shall respectively, be substituted. ; (B) against serial numbers 16A, 16B and 16C for the figures and word 2019-20 and 2020-21 wherever they occur, the figures and word 2019-20, 2020-21 and 2021-22 shall respectively be substituted. ; (C) against serial numbers 17 and 18, - (I) after the words, letters and figures for taxpayers having annual turnover above ₹ 5.00 Cr. , the words, letters and figures From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 5.00 Cr. shall be inserted; (II) the following paragraph shall be inserted at the end, namely: - For FY 2021-22, the registered person shall have an option to not fill Table 18. ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fee Other Total 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note: Central Tax stands for Central Goods and Services Tax; State Tax stands for State Goods and Services Tax; UT Tax stands for Union territory Goods and Services Tax; Integrated Tax stands for Integrated Goods and Services Tax and Cess stands for Goods and Services Tax (Compensation to States) ; 15. In the said rules, in FORM GST PMT-06, - (a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected) for the portion starting with __e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) and ending with Note: Charges to be separately paid by the person making payment . , the following shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, namely: - 10A. Retrieval Reference Number (RRN) IMPS. ; 17. In the said rules, in FORM GST PMT-09, - (a) for the brackets, words and figures [ See rule 87(13) ] , the brackets, words and figures [ See rule 87(13) and 87(14) ] shall be substituted; (b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: - 4A. GSTIN of transferee on the same PAN ; (c) Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: - (6) Amount available in cash ledger under CGST / IGST head can be transferred to any other taxpayer registered on the same PAN under CGST/IGST head, if required. (7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Register of the transferor. ; 18. In the said rules, in FORM-GST-RFD-01 , - (a) in Statement-3 , in the Table, under the heading Shipping bill/Bill of export, after column 9, the following column shall be inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RN)/UTR/RRN shall be substituted; (b) after Statement-3A, the following statement shall be inserted, namely: - Statement-3B [rule 89 (2) (ba)] Refund Type: Export of electricity without payment of tax (accumulated ITC) Sl. No. Invoice/Document Details REA Details Tariff per Unit in Rs. (As per agreement) Units exported (Lower of cl. No 5 and 10) Value of electricity exported in Rs. (11 x 12) Type of Document No. Date Energy exported (Units) Gene-ating Station Period Ref . No. Date Scheduled Energy Exported (Units) 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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