Supplies

6731DG2023 (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 fnYyh] 20 vDrwcj] 2023 I I 916.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu; e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i'pkr~ ^^mä vf/kfu;e^^ dgk x;k gS½ dh /kkjk 23 dh mi/kkjk ¼2½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] ,d bySDVª‚fud okf.kT; vkijsVj ds ek/;e ls ekyksa dh iwfrZ djus okys O;fä;ksa dks fofufnZ"V djrh gS] ftUgsa mä vf/kfu;e dh /kkjk 52 ds v/khu lzksr ij dj laxzg djus dh vko';drk gksrh gS vkSj iwoZorhZ foÙkh; o"kZ vkSj pkyw foÙkh; o"kZ esa dqy vkorZ] dqy vkorZ ls vf/kd ugha gksuk pkfg, - ftlds Åij ,d vkiwfrZdrkZ mä vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1 ½ ds mica/kksa ds vuqlkj jkT; ;k la?k jkT;{ks= es jftLVªh —r gksus ds fy, nkf;Ro ds v/khu gS] mä vf/kfu;e ds v/khu jftLVªhdj.k çkIr djus ls NwV çkIr O;fä;ksa dh Js.kh ds :i esa] fuEufyf[kr 'krksaZ ds v/khu gksaxs] vFkkZRk~ % && ¼i½ ,sls O;fä eky dh dksbZ vU rjjkT;h; vkiwfrZ ugha djsaxs ( (ii) ,sls O;fä ,d jkT; ;k la?k jkT;{ks= ls vf/kd esa bySDVª‚fud okf.kT; vkijsVj ds ek/;e ls ekyksa dh vkiwfrZ No. 321] DELHI, FRIDAY , OCTO BER 20, 2023/ ASVINA 28, 1945 [N. C. T. D. No. 267 GOVERNMENT OF INDIA SG-DL-E-25102023-249659 2 DELHI GAZETTE : EXTRAORDINARY PART IV] (iii) ,sls O;fä;ksa dks vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh LFkk;h [kkr k la[;kad dh vko ';drk gksxh ( (iv) ,sls O;fä] jkT; ;k la?k jkT;{ks= esa bySDVª‚fud okf.kT; vkijsVj ds ek/;e ls eky dh vkiwfrZ djus ls iwoZ ] vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh viuk LFkk;h [kkrk la[;kad] vius O;olk; ds LFkku vkSj jkT; ;k la?k jkT;{ks=] ftuesa ,slh vkiwfrZ djus dk bPNqd gS] vke iksVZy ij ?kksf"kr djsaxs] tks vke iksVZy ij fof/kekU;dj.k ds v/khu gksxk ( (v) ,sls O;fä;ksa dks] [kaM ¼ iv½ ds vuqlkj ?kksf"kr LFk k;h [kkrk la[;kad ds lQyrkiwoZd fof/kekU;dj.k ds fy, vke iksVZy ij ,d ukekadu la[;k çnku dh xbZ gS ( (vi) ,sls O;fä dks ,d jkT; ;k la?k jkT;{ks= esa ,d ls v f/kd ukekadu la[;k çnku ugha dh tk,xh ( (vii) ,sls O;fä;ksa }kjk bySDVª‚fud okf.kT; vkijsVj ds ek/;e ls eky dh vkiwfrZ ugha dh tk,xh] tc rd fd ,sls O;fä;ksa dks lkekU; iksVZy ij ukekadu la[;k çnku ugha dh xbZ gks ( vkSj (viii) tgka ,sls O;fä;ksa dks mä vf/kfu;e dh /kkjk 25 ds v/khu jftLVªhdj.k dh i'pkRorhZ vuqefr nh tkrh gS] ukekadu la[;k jftLVªhdj.k dh çHkkoh rkjh[k ls fof/kekU; ugha jg tk,xh A 2- ;g vf/klwpuk 1 väwcj] 2023 ls ço`Ùk gks xh A 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 20th October, 2023 No. 34/2023 -State Tax No. F. 3 (14)/Fin.(Exp -I)/2023 -24/DS -I/916.—In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of th e Council, hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of sub -section (1) of section 22 of the said Act, as the category of pe rsons exempted from obtaining registration under the said Act, subject to the following conditions, namely: — (i) such persons shall not make any inter-State supply of goods; (ii) such persons shall not make supply of goods through electronic commerce operator in m ore than one State or Union territory; (iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validat ion on the common portal; (v) such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number declared as per clause (iv); (vi) such persons shall not be granted more than one enrolment number in a State or Union territory; (vii) no supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted an enrolment number on the common portal; and (viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration. 2. This notification shall come into force with effect from the 1st day of October, 2023. 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.