State Tax

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-13072024-255422 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 181] DELHI, THURSDAY, JULY 11, 2024/ASHADHA 20, 1946 [N. C. T. D. No. 99 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th July, 2024 No. 56/2023-State Tax No. F. 3 ( 04 )/Fin.(Exp-I)/2024-25/DS-I/572.—In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the Government Notification No. 35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and Notification No. 14/2021-State Tax published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021 and Notification No. 13/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (22)/Fin.(Exp-I)/2022-23/DS-I/818, dated 12th October, 2022, and Notification No. 09/2023-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (02)/Fin.(Exp-I)/2023- 24/DS-I/548, dated 22th June, 2023, the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:- (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I) 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.