Commerce Operator

6732 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 917.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lso k dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq, ] ifj"kn dh flQkfj'kksa ij ] bySDVªksfud okf.kT; çpkyd dks vf/klwfpr djrh gS ftlls ,sls O;fä;ksa ds oxZ ds :i esa /kkjk 52 ds v/khu lzksr ij dj dk laxzg.k fd;k tkuk visf{kr gS tks mä vf/kfu;e dh /kkjk 10 ds v/khu dj dk lank; djus okys O;fä ¼ftls blesa blds i'pkr~ mä O;fä dgk x;k gS½ }kjk blds ek/;e ls dh xbZ eky dh iwfrZ ds laca/k esa fuEufyf[kr fo'ks"k çfØ;k dk vuqlj.k djsaxs] vFkkZr%& (i) bySDVªksfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyksa dh fdlh varj&jkT;h; iwfrZ No. 322] DELHI, FRIDAY, OCTO BER 20, 2023/ ASVINA 28, 1945 [N. C. T. D. No. 268 GOVERNMENT OF INDIA SG-DL-E-25102023-249666 2 DELHI GAZETTE : EXTRAORDINARY PART IV] (ii) bySDVªksfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyksa dh iwfrZ ds laca/k esa mä vf/kfu;e dh /kkjk 52 dh m i/kkjk ¼1½ ds v/ khu lzksr ij dj dk laxzg.k djsxk vkSj mä vf/kfu;e dh /kkjk 52 dh mi /kkjk ¼3½ ds mica/kksa ds vuqlkj ljdkj dks lank; djsxk ( vkSj (iii) bySDVªksfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyksa dh iwfrZ ds C;kSjs lkekU; iksVZy ij bySDVªkfud :i ls ç#i esa fooj.k ds :I esa çLrqr djsxkA 2&‍;g vf/klwpuk 1 vDVwcj] 2023 ls ço`Ùk gksxhA ]‍ I FINANCE (EXPENDITURE -I) DEPARTMENT NOTI FICATION Delhi, the 20 th October, 2023 No. 36 /2023 -State Tax No. F.3 (1 5)/Fin.(Exp -I)/2023 -24/DS -I/917.—In exercise of the powers conferred by section148 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 the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the said Act(hereinafter referred to as the said person),namely: — (i) The electronic commerce operator shall not allow any i nter-State supply of goods through it by the said person; (ii) the electronic commerce operator shall collect tax at source under sub -section (1) of section 52 of the said Act in respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub -section (3) of section 52 of the said Act; and (iii) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR -8 electronically on the common portal. 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.