(TO BE PUBLISHED IN PART LV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHE-110 002 No.F3(70)/Fin(Rev-1)/2020-21/D8- IV) / 9 Dated: 0 3 / al | 24] Notification No. 02/2020 ~State Tax No, F.3 (70)/Fin (Rey-1)/2019-20/DS-IV/ ~ In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), Lt. Governor of the National Capital Territory.of Delhi, 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 (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 1% January, 2020, 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,- (a) in sub-rule (1A), with effect from the 31% December 2019, for the figures, letters and word 31" December, 2019”, the figures, letters and word “31 March, 2020” shall be substituted; (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31" January, 2020", the figures, letiers and word “30" April, 2020” shall be substituted. 3. In the said rules, in FORM REG-O1,in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- “12, [Are you applying for] Yes O No. oO registration as a SEZ __| Unit? (i) Select name of SEZ V (ii) Approval order! number and| date of order Gii) Period of validity. From | DD/MM/YY YY To | DD/MMIYYYY (iv) Designation of * approving authority 13. [Are you applying for] Yes 0 No Oo registration as a SEZ Developer? () Select name of SEZ| Vv | Developer (i) Approval order number and date of order aw (iii) Period of validity | From| DDIMM/YYYY¥___|To__| DD/MM/Y¥YY (iv) Designation of | approving authority dl4, In the said rules, in FORM GSTR-3A, ws 46 for not filing ay" shall be (a) in serial number 2 under the heading “Notice to Return Defaulu Return”, for the words “tax liability will” , the words “tax liability m bstituted; (b) after serial number 4 under the heading “Notice to Return Défaulter u/s 46 for not filing Return”, the following serial number shall be inserted, namely “5, This is u system generated notice and does not require signature. nn Defaulter U/S 46 For e words “tax period will”, the ot (c) in serial number 3 under the heading “Notice To Ret Filing Final Return Upon Cancellation Of Registration”, for words “tax period may” shall be substituted: (d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Uipon Cancellation Of Re per shall be nely = This is.a system generated ne istration” , the following serial inserted, nan ture.” ¢ and does not require sigi 5, In the said rules, for FORM INY-01, the following form shall be substi “Note: Cardinality Means occurrence of field in the schema, Below are various symbol used in this column: meaning of t means this iter d even if mentioned cannot be repeated is optional 1.1: It means that this item is mandatory and ean be mentioned only once 1 .n: It means this item is mandatory and ean be repeated more than once peated many times. For example; Previous ) mention many previous invoice 0,n: It means this item is optional but can be invoice reference is optional but if required rel rence. Version, Manca | stringchtin | 10 isthe version of scherna It will t igh 10) be used to keep track Invoice specificationMIG! 2cd voice | Manda Max ft bess unique ref 1 | Reference | tory =) number for this involee le Suaier jenerated by application based on the Algorithm peavided by E Javoice syste or can be lft blank In wase this field bas been left lank Eslovoioe system will generate it ‘and respond back in response ta registration request. In case ene thie nosmher nyatens ill validate it afer validaion sepistercd same | number ngainat this invoice. Invoice will only be vals once i hax this number and its negistered on | | invoige system 2] invoion type code | | Code for | Mandx | sitingiMax | BaW/OCSEA WHY | This will be the code to identify 1 | Ingoice Y agile 0) | SEZWOPEXPWR: ype EXPWOP/DEXP siMMOs!DC other type af 4. B2C inva be tase on that i fekls will become optional Detail JSON seherna will mection these details later o ‘Manda | siring(Max | Sal 72009 Twili bea per invowce numbei | ma voy | (DDN ined. Poem “DDIMMLY VY" ‘opiana | Ch the liability payable unde TT 1 | lavolee ‘ring TOL 1 | Period Fs (opm, dase yvvy)Peon tovols | | eNuenber 7 [iaveies Document | 7 4 | Reference 1 1 | Prac nets 5 | e Dat 1 Resape Advice R 8 7) 9 | [1] entero car Re | 8 || sree 1 | [1 | Contract Referens gle i 2] Bernal Retieos | 6 ole 1 [a papain 0 1 1 5 | Raia 2 1 2 | RetDute I] Supplier Aa * 1 FE] Supper Adres i + | Supplier Cay Date of Invotce Terms reference ny other Project Reterence Reference umber or PO Supplier L egal Name Supplier Supplier acess Supplier address 2 adseeas 2 Manda loey ‘Opie ‘Gpilon Manda tary an [Manda string Mis, length | Sra 160) | Alabama eric wit ring ax leet: 100) 7 string leeyih: 100), sire length $0) Swi 21d This ts the reference of onginal invoice to be provided in the case of bit and credit notes, in maze Jirvoicing thio is tt required. Its expansion of ny aditbonal fields for g.,s0me branch, their userid, the employee id, sales centre referenc Ire CREDITS | TENDERIANDORO | EXTasaa sweh supply This reference i Kept for ‘mentioning Project ruber i poles are made under any pectic Pra #POTI 0 PITCOBET The Ist ‘Name us appearing in PAN of the dhe Supplier ‘now other than Soper name (also knerwn os Bussiness 1a | GSTIN oF the supple | “Adress of the Supplier ‘Vasant Nagar Bangalore ) ily ofthe Supplier Ba3 | Supplier State q rath State of the Supplier 7] Supplier Pinced 360087 Fincode of the Supplier 7 | Supplier Phone Coataet number ofthe Supplier 1 7 | Supplier En Maa Fall id of the Supple Billing. Naw : : i100) 1 4 3 man] 4 seat | Alt Tewllbe rade Nene af bape 7 00) i ; iN | | Ost 3 | i 7] filing FOS } ie Siringihtax | 29 Place of supply code of Supply | > : ling Addros |_| Ades ac) Aa 100) i 7] a Ni ai, patios i}2 I 00) ta] Fis Wi Tanrof ba Dover | Jom Lt ii Eire | ie | an a ler ing, Phi Phar ‘Opeian 080 2: comact nutnber of the Buyer ] 4 a i 7] — Bing. Eval Ona Frail oFihet : P : te provi io ieip hws the person isto be made Payee Naw: Pay 1. | Aceoant wat number of Payee J 8 | Numnbe: | al 1. | Payment Ma iDinecl | CushiCredia/ Direct Transfer 9 move tary 5 iat group of business terms to a fength:it) ecily Branch of Payee Paymem_terms | 0. | Paymen iption | string Max 1f Payment with the 1 1 | Term: al lengtis$0) recipient if 1 be ps 3 | Payment fovtractlo | 0, | Payment | sieiaad Ma | Aoup of business ermie a\0 1 lengtl:$0) oroviding, information abou3) Direct chil Te] A group of busines term 4 1 specify direct debit [ST ered O | Due due af | Option | Numerie | 30-11-2019 The dane when ibe paymant is due 5 1 | Credit "i Format "DD-MM-YYVY MISPATC | Manda ECOM_OSTIN ‘A group of busines terma providing information about the | Tax Towa 7 Det 7) When tax curren 4 1 Jes, ta) insta tal must be present, but waly oe sed tax subtotal © | Senet lavas item ‘midons | De nvaice line wet amounts s ‘aia 1 | metamoune | | cal jn the Invoice, Must be rounded to i xi ca fall allowen 6 level it the Ie round 9 masin [e "Sum of all charges on doou 1 Invoice, Must be @| PeteaDeuils | | Opiion | Rete A | | without GST. Must be rounded 6 anouni 7 | Pak Manda) The sun of amounts which have 9 ’ ‘aay bun paid in advance, Must be 2 unde [FT Amount doe ter p [1 ‘Marca 0 The outstanding is | ayment | | us oy vested to be paid. Must b rounded to ruaxisuuth 2 declena‘Addisicei_ Suppor Dcurnents_o 7 | Additional Suppor 6 Drcurents [8 | anspor 8) translloe No orig | options | string URLs Supporting ocurseat Transp Alphan trmuporuti | Rail | Down in Air) | sFixcd Shig Tranporte Duc No ‘New baieh Item: | sneoded AADEVT SHC 120 ] SPORT R ‘Avextual note that gives unstructured information th ‘A graup of busines wing. in fra editional supparting doc substantiating the elairns made in the Invoice. The additional porting Socuments can be us cig rmuber which is enpested to kavown by the reseiver, an ext ssunsent (referenced by # URL) « as un embed A pp of providing litem Mididoen! sipp 9g. acumen ‘lnirns made in the Invoice. The additional an be used document tor both refen ‘number whish is expected ts be known cr, an external nt (referenced by « UL) or pexded document, Baset | encoded (st report) A group of business terms providing i bout allowances or charges applicable at inwaice level ax sometime charges tay be applicable invoice level aot at line item level OSTIN : 29AMRPYETIILIZE Al | anspor is other than by RoadShipping To Name Shipping To. GSTIN Shippinglte Adie ssl Shipping Legal Shipping Shipping Shippin oA Tia ona Manda string | Adarsh tet cone eae eee mitts © KARIZM ft optional fill since it sg by the GSN Portal also and dain rtvels thy secured platform group of business for viding inoemation about the adress 10 which goods and service ed were of are delivered roup of business term ding information about the sldress to which goods and service invoiced were oF are delivered. WAABCTE az Wf usiness ters on about the address 0 which goods and services invoived were of ae delivered 1 group of business term providing information about the address to which gooda and services inwuieesd were os wre delivered A group of business term ‘A iroup of buaitiess terms ig fades onde sides A group of busines terms providing information bce the laddress to which good and services were or ave delivered re ation about dress 1a which goods and vervie fnvotced wore er ure delivered A group of business terms providing tnformatian about the idiress lo which goods ad servi lnvoiced were a voted siting ] ICAL string | Vasanth Naga lengitt of person and address goods are dispatches Detail of person and address wwbcrefiom goods are dispatched.T) Adee? ruses SLNO 2) Tem eseziptan 3) i Sen | HSN code TY Rate | Adress N code Barcode quantity Opi | Option I Man aringihd | BIDS Waratah |e a] of person and adres on goods are disparche | Detail of person snd addres sched Detail of person und adess from gorsls are dispatched. iat person wd address 2 ows are dispatched fication scheme ke exn-clacific neon fis Barcoding if to be provided need to ed Detail of any FOC hem The wait of micasiee that up the invoices quantity. Cases fx of packaging from UNECE ion No, 21 can be Recommen 11 Q015): The 2 character puree cede values in 4 alphanurnerie eods when u of ricassire The suenber of tens wil the price wppiiesGmseAmoumt | 1 ress Option al ‘Option al Option Decimal | 5000 (102) De (ies il Bechaal | 30 (1g) the price of an item, exclusive of GST, after subtracting ivem price discount. The liters net price has 10 ‘be cqual with the Eom gross price Jeas the ltem price discount, if they tare both provided. tem prise can | fo be negative. The wial discount aubtracied From the Item uross peice to calculate the Nem net pric. This isthe Value ales the Tax ically this wel be tweable value fm most cases, when ever there 6 change inthe assesseable value then pretax amount ehould he used fr. >) Option Relee A Rie Saar se | s | wry srecminge that applies tw the 1) amt Gl | 1Gs Manda | ‘A group of business terms 1 ‘ ee lee arog natn eat GST ee savin oulpaioole hi | | | eee 7 ti ro eT [0 es [ue aes S 1) Same ~ 7 at | sast T e000 oe 1 2 = i ar css | oa 3 NP ener ee Tey sacesnan [01 See ca | Ome | mer | a : mona fae I A periem | a Tey Gartcn TT [Ole] One | asker Ee i is le lou orig teat seat | es Gee ka eit situa are takes Saran eipe rintecae nT | Sau wuauracas : | = Tnvoies_line net | @.1 | Invoice Option | Decimal The total ammount of the Invoice ee oa (te Te These ner wt raat OS te ncaa afte ee pcr el sede ioe | Soc rcs ua Mast | feck wna steel Po Ota @.1 | Reference | atin | Sig Wefarenae of purchase urder | fae pera | Ge | purchase | fem Total ae T Option | Decanad | S000 ‘A group of business terms fa [FS ee ena nie ke He Coe at | “Grigin Conny | Orig | options | Seringt This i to epeci fy em origin Seaver || Mae So eieipeees = oer | fete coud eet! | ) 21] IGS? Value Ot | Option based of Apprapri be upplicable- For example either 9 | COST& SGST or IGST will be | wacdagory has been mentonted Ot Option acperAciabe 3GST Vie | Option | Decimal | Tiere Walue ws per Act wo be a wi specified a) easy ot Option | Decieaat | a | "Vaxable value ws per Actto be u 112) specified [5] Snetemvans | Or | Sune coss | Open | Bac Taxahia vale ws pore | | eas apes re | Rate 0.0 ‘Option | Brecim Tax Rave | a jai | | 7 | Freight Gt) Changes ‘Optica | Decimal | | u 8 | imstaran Od hanes n | Decimal | pCa) | | | Pakage and | 0.0 | Chagas on | Deitnal wring r Charge T 01 | Pretaetpo | Option | A group Servier eat ed Stocco be Lei ssuwtule A gow of see nm ‘han OT spec uariiees | | Se Tieehnal Siam invoice total round the-art be pad. Must be rounded to | uasimum 2 finds | Decimal Tse total amount of ory | (12) with GST. Must be raura Batch ‘Manda smber details are importan numbers | tory ed fr certain set of F | Watch Bags 0.1 | Expiey Expiry Date of the Bach y Dae of the ITEMNo.F3(70)/Fin(Re Serial Number 1 ‘Option Omer By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (vhan Dy. Secretary IV (Fi 1)/2020-21/DS-1V J |F Dated: 02 Jo) ) 2 Copy forwarded for information to;- 1 The Principal Secretary to the Hor nt Governor, Delhi The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the TV (Extraordinary) in today’s date notification in Delhi Gazette ), Govt, of NCT of Dethi, Delhi Sachivalaya, LP. Estate, New The Secretary (Fina Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. Chief Minister, Govt. of NCT of Delhi, Delhi The Additional Secretary to the Hor Sachivalaya, LP Estate, New Delhieas vole Dai 45 cee i it ae (2s Pn tee som ta plac: ate Bikes “ne or: Wien6, The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi 8. The PS, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, 1,P. Estate, New thi. 10 Website. 11. Guard File. (Manoj Kumar) Dy, Secretary IV (Finance) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification, dated the 22" June, 2017, wide No. F.3 (t0)/Fin (Rev-Iv2017-18/DS-VI342, dated the 22 June, 2017 and last amended vide notification No, 75/2019 - State Tax, dated 29/12/2020, published vide No. F.3 (68)/Fin (Rev-I)/2019-20/DS-1V/ 256, dated 29/12/2020