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Core Purpose

Notification under section 128 of the Delhi Goods and Services Tax Act, 2017 extending a compliance deadline specified in an earlier notification.

Detailed Summary

The Finance (Expenditure-I) Department, Government of NCT of Delhi, issued Notification No. 22/2023-State Tax dated 11th July 2024 (F. No. 3(03)/Fin.(Exp-I)/2024-25/DS-I/571), exercising powers under section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), on the recommendations of the Council. It further amends Government Notification No. 73/2017-State Tax (published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub-section (i), vide number F.3(80)/Fin.(Rev-I)/2017-18/DS-VI/57 dated 31st January 2018), by substituting, in the sixth proviso, the date "30th day of June, 2023" with "31st day of August, 2023." The amendment is deemed to have come into force from 30th June 2023. The principal notification No. 73/2017-State Tax was last amended by Notification No. 02/2023-State Tax (F.3(16)/Fin.(Exp-I)/2023-24/DS-I/1058) dated 15th December 2023. The notification was issued by order of the Lieutenant Governor of NCT of Delhi and signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-12072024-255369 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 182] DELHI, THURSDAY, JULY 11, 2024/ASHADHA 20, 1946 [N. C. T. D. No. 100 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 4177 DG/2024 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th July, 2024 No. 22/2023-State Tax F. No. 3(03)/Fin. (Exp-I)/2024-25/DS-I/571—In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification No. 73/2017– State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (80)/Fin.(Rev-I)/2017-18/DS-VI/57, dated 31st Jan, 2018 namely:— In the said notification, in the sixth proviso, for the words, letter and figure "30th day of June,2023" the words, letter and figure “31st day of August, 2023" shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. Note: The principal notification No. 73/2017– State Tax, was published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (80)/Fin.(Rev-I)/2017-18/DS-VI/57, dated 31st Jan, 2018 and was last amended vide notification number 02/2023 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (16)/Fin.(Exp-I)/2023-24/DS-I/1058, dated 15th December, 2023. By Order and in The Name of Lt. Governor National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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