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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
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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]
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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registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn , if such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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