STATE TAX

4344 DG/2023 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 6 tqykbZ] 2023 I I .—fnYyh eky ,oa lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk ¼11½ dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½] /kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq, jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ] bl ckr ls larq"V gksrs gq, fd ,slk djuk tuf gr esa vko';d gS] vkSj th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk bl ljdkj dh vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] ftls la-Qk-03¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx& IV esa çdkf'kr fd; k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gaS] ;Fkk %& mä vf/klwpuk esa] lkj.kh esa] Øe la[;k 9 ds le{k en ¼ iii½ mi en ¼[k½ esa] d‚ye ¼5½ dh çfof"V ds varxZr] 'krZ ¼2½ esa] nwljs ijUrqd ds i'pkr] fuEufyf[kr ijUrqdksa dks var%LFkkfir fd;k tk,x k] ;Fkk& सं. 214] दिल्ली , बृहस्ट् प जतवार , िुलाई 6, 2023/आषाढ़ 15, 1945 [रा.रा.रा.क्षे.दि. सं. 130 No. 214] DELHI, THURSDAY, JULY 6, 2023/ASHADHA 15, 194 5 [N. C. T. D. No. 130 GOVERNMENT OF INDIA SG-DL-E-10072023-247147 2 DELHI GAZETTE : EXTRAORDINARY PART IV] Þc'krsaZ vkSj Hkh fd foÙkh; o"kZ 2023&2024 ds fy, ;g fodYi 31 ebZ ] 2023 dks ;k mlds igys rd viuk;k tk ldsxk% c'krsZ vkSj Hkh fd ;fn dksbZ thVh, fdlh foÙkh; o"kZ ds nkSjku u;k O;kikj 'kq: djrk gS ;k ml o"kZ esa fu/kkZfjr iathdj.k dh Fkzs'kksYM lhek dks ikj djrk gS rks og ml foÙkh; o"kZ ds nkSjku vkiwfrZ dh xbZ lsokvksa ij th,lVh dk Lo;a Hkqxrku djus ds fodYi dk ç;ksx th,lVh iathdj.k ds vkosnu fd, tkus dh rkjh[k ls iSrkyhl fnu iwjs gks tkus ds igys ;k ,sls iathdj.k ds gks tkus dh rkjh[k ls ,d ekg dh vof/k iw.kZ gks tkus ds igys] nksuksa esa tks Hkh ckn esa gks] vuqca/k V bl çdkj dh ?kks"k.kk djds dj ldrk gSA^^A % ç/kku vf/klwpuk la[;k 11@2017&jkT; dj ¼nj½] dks la-Qk- 03¼15½@foÙk¼jktLo& I½@2017&18@Mh,l& VI@381] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti =] vlk/kkj.k esa çdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj vf/klwpuk la[;k 03@2022&jkT; dj ¼nj½] ftls la- Qk-03¼25½@foÙk ¼O;;& I½@2022&23@Mh,l& I@839] fnukad 17 vDVwcj] 2022 ds rgr ljdkjh jkti= esa çdkf'kr fd;k x;k Fkk] ds }kjk la'kks/ku fd;k x;k FkkA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] jfoUnz dqekj] mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE -I) DEPARTMENT NOTIFICATION Delhi, the 6th July, 2023 No. 05/2023 -State Tax (Rate) F. No. 3 (07)/Fin.(Exp -I)/2023 -24/DS -I/612 .—In exercise of the powers conferred by sub-section (1), sub - section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 201 7), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this Government’s Notific ation, No. 11/2017 - State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev -I)/2017 -18/DS -VI/381, dated the 30th June, 2017, namely: - In the said notification, in the Table, against serial number 9, in item (iii), in sub -item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely: - “Provided also that the option for the Financial Year 2023 -2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty -five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.”. Note: -The principal notification number No. 11/2017 - State Tax (Rate), published in t he Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev -I)/2017 -18/DS -VI/381, dated the 30th June, 2017 and last amended vide notification number 03/2022 -State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide nu mber F.3 (25)/Fin(Exp -I)/2022 -23/DS -I/839, dated the 17th October, 2022. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy . I (Exp.) 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.