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Core Purpose

Notification rescinding a prior Delhi State Tax notification under Section 148 of the Delhi Goods and Services Tax Act, 2017, with retrospective effect from 1 January 2024.

Detailed Summary

The Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, in Notification No. 03/2024-State Tax dated 22nd August 2024 (F.3(07)/Fin.(Exp-I)/2024-25/DS-I/704), issued under Section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) by the Lieutenant Governor of the National Capital Territory of Delhi on the recommendations of the Council, rescinds Notification No. 30/2023-State Tax (F.3(18)/Fin.(Exp-I)/2023-24/DS-I/1085, dated 29th December 2023), except as respects things done or omitted before such rescission; the rescission is stated to come into force from 1st January 2024; signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-23082024-256603 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 219] DELHI, FRIDAY, AUGUST 23, 2024/BHADRA 1, 1946 [N. C. T. D. No. 163 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd August, 2024 No. 03/2024-State Tax No. F.3 (07)/Fin.(Exp-I)/2024-25/DS-I/704.– In exercise of the powers conferred by section148 of the Delhi Goods and Services Tax Act, 2017 (03 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 rescinds the Government's Notification No. 30/2023 State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (18)/Fin.(Exp-I)/2023-24/DS-I/1085, dated 29th December, 2023 except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force from 1st day of January, 2024. By Order and in the Name of Lt. Governor 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. SARVESH KUMAR Digitally sigred by SARVESH SRIVASTAVA KLIMAR SRIVASTAVA Date: 2004.08.21 22:2627-

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