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Core Purpose

Notification prescribing a special procedure under section 148 of the Delhi Goods and Services Tax Act, 2017 for deemed withdrawal of assessment orders against non-filing registered persons who comply by 30th June 2023.

Detailed Summary

Notification No. 06/2023-State Tax (File No. F.3(03)/Fin.(Exp-I)/2023-24/DS-I/552) issued by the Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, dated 23rd June 2023, whereby the Lieutenant Governor, on the recommendation of the GST Council and in exercise of powers under section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), notifies that registered persons who failed to furnish a valid return within thirty days of an assessment order issued under sub-section (1) of section 62 on or before 28th February 2023 shall have that assessment order deemed withdrawn, provided such persons (i) furnish the said return on or before 30th June 2023, and (ii) pay the interest due under sub-section (1) of section 50 and the late fee payable under section 47, regardless of whether an appeal against the assessment order was filed under section 107 or whether any such appeal has been decided. Signed by Ravinder Kumar, Deputy Secretary (Expenditure-I), by order of the Lieutenant Governor.

Full Text

3996 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 I I jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼20 17 dk 03½ ¼ftls blesa blds i' pkr~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnR r 'kfDr;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'k ij ;g vf/klwfpr djrs gSa fd jftL Vªh—r O;fä tks mDr vf/kfu;e dh /kkjk 62 dh mi/kkjk ¼1½ ds v/khu rkjh[k 28 Qjojh] 2023 dk s ;k mlls igys tkjh fd, x, fu/kkZj.k vkns'k dh rkehy ls rhl fnuksa dh vof/k ds Hkhrj fooj.kh çL rqr djus esa vlQy gks tkrk gS] rks ,sls jftL Vªh—r O;fä ds oxksaZ ds :i esa ftuds laca/k esa mD r fu/kkZj.k vkns'k okil fy;k x;k le>k tk,xk] ;fn ,sls jftL Vªh—r O;fDr uhps fofufnZ"V fo'ks"k çfØ;k vksa dk ikyu djrs gSa]vFkkZr~%& ¼i½ jftLVªh—r O;fä 30 twu] 2023 dks ;k mlls igys mD r fooj.kh çL rqr djsaxs( ¼ii½ fooj.kh mD r vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds v/khu ns; C ;kt ds Hkqxrku vkSj mD r vf/kfu;e dh No. 187] DELHI, FRIDAY , JUNE 23, 2023/ASHADHA 2, 194 5 [N. C. T. D. No. 103 GOVERNMENT OF INDIA SG-DL-E-23062023-246781 2 DELHI GAZETTE : EXTRAORDINARY PART IV] ;g /;ku fn, fcuk fd D ;k dksbZ vihy mD r vf/kfu;e dh /kkjk 107 ds v/khu ,sls fu/kkZj.k vkns'k ds fo:) Qkby dh xbZ gS ;k ugha ;k mD r fu/kkZj.k vkns'k ds fo:) Qkby dh xbZ vihy ;fn dksbZ gks] fuf.kZr dh xb Z gS ;k ughaA 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 2 3rd June, 2023 No. 06/2023 -State Tax No. F. 3 (03 )/Fin.(Exp -I)/2023 -24/DS-I/552.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi , on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn , if such registered persons follow the special procedures as specified below, namely, - (i) The registered persons shall furnish the said return on or before the 30th day of June 2023; (ii) The return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act, irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided . By Order and in the Name of th e 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 Publ ications, Delhi -110054.

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