The Delhi Government prescribed the schema for e-invoices under GST by notifying Delhi Goods and Services Tax (Amendment) Rules, 2020.
In case of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.
The Government has notified that the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period, not beyond 31st March 2020.
In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117, in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.
It is notified that Statement in Form GST TRAN 2, may be submitted by 30th April, 2020.
In sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.
In FORM GSTR-3A in Serial No. 2 the return to be furnished within 15 days failing which the tax liability may be will be assessed under section 62 of the Act, based on the relevant material available with this office.
It is noteworthy that in addition to tax so assessed, interest and penalty will be payable as per provisions of the Act.
The government inserted Serial number 5, “this is a system-generated notice and does not require a signature.”
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