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Core Purpose

Notification amending a prior State Tax notification under the Delhi Goods and Services Tax Act, 2017 to insert a specified effective date, applied retrospectively.

Detailed Summary

This Notification No. 47/2023-State Tax dated 26th June 2024 (F. No. F.3(02)/Fin.(Exp-I)/2024-25/DS-I/498), issued by the Finance (Expenditure-I) Department, Government of the National Capital Territory of Delhi, under Section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) on the recommendations of the Council, amends the Government's Notification No. 30/2023-State Tax (published vide F.3(18)/Fin.(Exp-I)/2023-24/DS-I/085 dated 29th December 2023) by inserting, after the words 'hereby notifies the following special procedure to be followed', the words and figures 'with effect from 1st day of January 2024', with the amendment deemed to have taken effect from 31st July 2023; the notification is issued by order and in the name of the Lieutenant Governor of the National Capital Territory of Delhi and signed by Ravinder Kumar, Deputy Secretary (Exp.-I).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-27062024-254976 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 162] DELHI, WEDNESDAY, JUNE 26, 2024/ASHADHA 5, 1946 [N. C. T. D. No. 80 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 26th June, 2024 No. 47/2023-State Tax F. No. F.3 (02 )/Fin.(Exp-I)/2024-25/DS-I/498—In exercise of the powers conferred by section 148 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 makes the following amendments in 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/085, dated 29th December, 2023, namely:- In the said notification, after the words “ hereby notifies the following special procedure to be followed" the words and figures “ with effect from 1st day of January 2024" shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023. Note: The principal Notification No. 30/2023- State Tax, was 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/085, dated 29th December, 2023. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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