(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF D… — The DELHI GOODS AND SERVICES TAX ACT, 2017

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE—1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3(10)/Fin(Rev-l)/2017—18/DS-Vl ML. Dated: the 2219112017 ML. W No.F3(10)/Fin(Rev—l)/20l7-18/In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor ot'the National Capital Territory of Delhi hereby makes the following rules, namely:— Chapter I PRELIMINARY Short title, Extent and Commencement-(1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017. . They shall come into force with effect from the date ofissuancc ot'this- notification. Definitions.- In thcse rules, unless the context otherwise requires,- (a) "Act" means the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017); (b) "FORM" mcans a Form appended to these rules; (c) "section" means a section ofthe Act; ((1) "Special [Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter 1] COMPOSITION RULES 3.1ntimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) ofsub—rule (l) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-Ol, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appo