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Core Purpose

Notification amending the Delhi Goods and Services Tax notification No. 13/2017-State Tax (Rate) regarding conditions for the forward charge mechanism.

Detailed Summary

The Government of the National Capital Territory of Delhi, Finance (Expenditure-I) Department, by notification No. 08/2023-State Tax (Rate) dated 7th February 2024 (No. F.03(23)/Fin.(Exp-I)/2023-24/DS-I/121), in exercise of powers under sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) and on the recommendations of the Council, amended Annexure III of Notification No. 13/2017-State Tax (Rate) dated 30th June 2017 (No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/379), by substituting the words during the Financial Year under forward charge with from the Financial Year under forward charge and have not reverted to reverse charge mechanism; the notification was deemed to come into force with effect from 27th July 2023, and notes that the principal notification No. 13/2017 was last amended by Notification No. 02/2023-State Tax (Rate), dated 23.05.2023 (No. F.3(43)/Fin.(Exp-I)/2022-23/DS-I/440); it was signed by Ravinder Kumar, Deputy Secretary (Exp.-I), by order of the Lieutenant Governor of the National Capital Territory of Delhi.

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-07022024-251925 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 50] DELHI, WEDNESDAY, FEBRUARY 7, 2024/MAGHA 18, 1945 [N. C. T. D. No. 420 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 7th February, 2024 No. 08/2023-State Tax (Rate) No. F. 03(23)/Fin.(Exp-I)/2023-24/DS-I/121.—In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment further to amend the in the Notification of Government, No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part IV, vide No. F.3 (15)/Fin (Rev-I)/2017-18/DS-VI/379, dated 30.06.2017 the, namely:- In the notification, in Annexure III, for the words and figures "during the Financial Year under forward charge", the words and figures "from the Financial Year_under forward charge and have not reverted to reverse charge mechanism” shall be substituted. 2. This notification shall come into force with effect from 27th July, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) Note: The principal notification no. 13/2017 – State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part-IV, Vide F.3(15)/Fin(Rev-I)/2017-18/DS-VI/379, dated the 30.06.2017 and last amended vide notification no. 02/2023 - State Tax (Rate), dated the 23.05.2023 published in the official gazette vide No. F.3 (43)/Fin.(Exp-I)/2022-23/DS-I/440. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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