OFFICE THE COMMISSIONER TRADE BL TAXES Department of Trade 85 Taxes, Govt of NCT of Delhi (GST-Policy Branch) — The DELHI GOODS AND SERVICES TAX ACT, 2017

OFFICE THE COMMISSIONER TRADE BL TAXES Department of Trade 85 Taxes, Govt of NCT of Delhi (GST-Policy Branch) Vyapar Bhawan, New Delhi FNo. 3 1 "Q (65/ GST-Policy /2017/ 831 CIRCULAR- A6 of 2017-18 Subject: System based reconciliation of information furnished in FORM GSTR-l and FORM GSTR-2 with FORM GSTR-SB - Dated am -17, regarding Sections 37, 38 and section 39 of the Delhi GST Act, 2017(hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Delhi GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR—l, details of inward supplies received in a month in FORM GSTR—2 and a return in FORM GSTR—S by the 10111, 15th and 20thof the next month respectively. Keeping in View that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing of FORM GSTR—l and FORM GSTR—2 for the months of July and August, 2017 and approved the filing of a simplified return in FORM GSTR—3B for these two months, by the notified due dates, after making the due payment of tax. Registered persons opting to utilize transitional credit available under section 140 of the Act, read with the rules made there under for discharging the tax liability for the month of July, 2017 were required to file FORM GST TRAN ~1 on or before 28th August,2017. This transitional credit was to be credited to the electronic credit ledger and be available for discharging the tax liability. As per the provisions of sub—rule (5) of rule 61 of the Rules, the return in FORM GSTR—SB was required to be furnished when the due dates for filing of FORM GSTR—l and FORM GSTR—2 have been extended. After the return in FORM GSTR—3B has been furnished,