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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x8x0x 22023-243723
SG-DLxx-ExG-1ID8E0x2x2x0 23-243723
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 55] दिल्ली, िक्रु वार, फरवरी 17, 2023/माघ 28, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 487
No. 55] DELHI, FRIDAY, FEBRUARY 17, 2023/MAGHA 28, 1944 [N. C. T. D. No.487
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th February, 2023
No. 22/2022-State Tax
No. F. 3(35)/Fin.(Exp-I)/2022-23/DS-I/134.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi,
on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and
Services Tax Rules, 2017, namely:-
1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Third
Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force w.e.f 15th November, 2022.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9,
under the heading Instructions, in paragraph 7, -
(A) for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words
“of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;
(B) in the Table, in second column, -
(I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the
figures, letters and words “April, 2022 to October, 2022 filed upto 30th November, 2022” shall be
substituted;
(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures,
letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted;
(III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures,
letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted.
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification
No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last amended, vide notification
No.19/2022 -State Tax, dated the 16/01/2023, vide number No. F. 3 (34)/Fin.(Exp-I)/2022-23/DS-I/35 dated
the 16/01/2023.
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.