The notification No. 24/2023-State Tax issued by the Government of the National Capital Territory of Delhi amends Notification No. 06/2023-State Tax, originally published on June 23, 2023, concerning the Delhi Goods and Services Tax Act, 2017.
The amendment extends the deadline mentioned in the original notification.
Key Changes
The notification substitutes the phrase '30th day of June, 2023' with '31st day of August, 2023' in the original notification No. 06/2023-State Tax.
The amendment is effective retroactively from June 30, 2023.
Impact Analysis
Taxpayers/Businesses in Delhi
Businesses should review the original notification and ensure compliance with the extended deadline.
Government of Delhi (Tax Authorities)
Tax authorities should update their systems and processes to reflect the revised deadline.
Legal and Tax Professionals
They should communicate the extended deadline to their clients and assist them in ensuring compliance.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The principal legislation under which the notification is issued. Section 148 provides the power to issue the notification.
Government of the National Capital Territory of Delhi: The issuing authority for the notification, specifically the Finance (Expenditure-I) Department.
Lieutenant Governor of National Capital Territory of Delhi: The authority under whose order and name the notification is issued.
Notification No. 06/2023-State Tax: The original notification being amended, published on June 23, 2023, vide No.F.3(03)/Fin.(Exp-I)/2023-24/DS-I/552.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-2xx0x1 02023-249587
SG-DLxx-ExG-2ID0E1x0x2x0 23-249587
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 311] DELHI, THURSDAY, OCTOBER 19, 2023/ASVINA 27, 1945 [N. C. T. D. No.255
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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6654 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th October, 2023
No. 24/2023-State Tax
No. F.3 (11)/Fin.(Exp-I)/2023-24/DS-I/897.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of
Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government’s
Notification No. 06/2023–State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide
No.F.3(03)/Fin.(Exp-I)/2023-24/DS-I/552, dated 23rd June, 2023, namely: —
In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure
“31st day of August, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
Note : The principal notification No. 06/2023–State Tax, was published in the Gazette of Delhi, Extraordinary, Part
IV, vide No.F.3(03)/Fin.(Exp-I)/2023-24/DS-I/552, dated 23rd June, 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.