The notification No. 26/2023-State Tax, issued by the Government of National Capital Territory of Delhi, amends notification No. 08/2023-State Tax, relating to the Delhi Goods and Services Tax Act, 2017.
Key Changes
The date '30th June, 2023' in the original notification No. 08/2023-State Tax has been replaced with '31st August, 2023'.
The amendment is deemed to be effective from 30th June, 2023.
Impact Analysis
Stakeholders
Consumers in Delhi: Indirectly impacted through potential changes in pricing and supply chain adjustments by businesses.
Suggested Action Items
Consult with tax advisors to clarify any ambiguities or specific impacts on the business.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The governing law for the levy and collection of GST within the National Capital Territory of Delhi.
Notification No. 08/2023-State Tax: The original notification being amended, published on June 30, 2023, vide No.F.3(05)/Fin.(Exp-I)/2023-24/DS-I/581.
Lieutenant Governor of National Capital Territory of Delhi: The authority issuing the notification, acting on the recommendations of the Council.
Finance (Expenditure-I) Department: The department of the Government of NCT of Delhi responsible for the notification.
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भारत सरकार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 312] DELHI, THURSDAY, OCTOBER 19, 2023/ASVINA 27, 1945 [N. C. T. D. No.256
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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6655 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 17th October, 2023
No. 26/2023-State Tax
No. F.3 (12)/Fin.(Exp-I)/2023-24/DS-I/898.—In exercise of the powers conferred by section 128 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. 08/2023–State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide
No.F.3(05)/Fin.(Exp-I)/2023-24/DS-I/581, dated 30 th 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. 08/2023–State Tax, was published in the Gazette of Delhi, Extraordinary, Part
IV, vide No.F.3(05)/Fin.(Exp-I)/2023-24/DS-I/581, dated 30 th 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.