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Date: 28-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

Amendment of Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This notification amends Notification No. 04/2019-Union Territory Tax, which was published in the Gazette of India, Extraordinary, vide number G.S.R. 367 (E), dated the 16th May, 2019.
  • The amendment pertains to the designation of the Member of the Appellate Authority for Advance Ruling for the Union Territory of Dadra and Nagar Haveli and Daman and Diu.
  • The notification will come into effect from the date of its publication in the Official Gazette (March 28, 2024).

Key Changes

  • The notification substitutes the entries for Sl. Nos. 3 and 4 in the table of the original notification concerning the Appellate Authority for Advance Ruling.
  • For Dadra and Nagar Haveli and Daman and Diu, the designated members of the Appellate Authority for Advance Ruling are now specified as: (i) Chief Commissioner of Central Tax, Vadodara Zone; (ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu.
  • Sl. No. 5 in column (1) of the original notification has been re-numbered as Sl. No. 4.

Impact Analysis

Businesses in Dadra and Nagar Haveli and Daman and Diu

  • Action Item: Update internal records and processes to reflect the new designated members of the appellate authority for advance rulings when filing appeals.

Tax Authorities

  • Action Item: Ensure that the Chief Commissioner of Central Tax, Vadodara Zone and the Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu are aware of their responsibilities as members of the appellate authority.

Other Union Territories

  • Action Item: Review the original notification (04/2019) to ascertain if this renumbering has any consequential impact.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue). Union Territory Goods and Services Tax Act, 2017: The Act providing the legal basis for the notification, specifically section 16. Central Goods and Services Tax Act, 2017: The Act providing the legal basis for the notification, specifically section 99. Notification No. 04/2019 – Union Territory Tax: The original notification being amended by this notification, published on May 16, 2019, vide G.S.R. 367(E). Dadra and Nagar Haveli and Daman and Diu: The Union Territory specifically affected by the changes in the notification. Chief Commissioner of Central Tax, Vadodara Zone: One of the designated members of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu. Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu: The other designated member of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-28032024-253436 xxxGIDHxxx CG-DLxx-xEG-I2D8E0x3x2x0 24-253436 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 220] नई दिल्ली, बृहस्ट्प जतिार, माचच 28, 2024/चत्रै 8, 1946 No. 220] NEW DELHI, THURSDAY, MARCH 28, 2024/CHAITRA 8, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 28 माच,च 2024 स.ं 01/2024 – सघं राज्य क्षत्रे कर सा.का.जन. 234(अ).—केंद्रीय सरकार, संघ राज्य क्षत्रे माल और सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 16 तथा केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 99 द्वारा प्रित् त िजियों का प्रयोग करत े हुए, भारत के रािपत्र, असाधारण म ें संखयांक सा.का.जन. 367(अ), तारीख 16 मई, 2019 द्वारा प्रकाजित, भारत सरकार, जित्त मंत्रालय, (रािस्ट्ि जिभाग) की अजधसूचना संख या 04/2019-संघ राज्य क्षत्रे कर की अजधसूचना म ें जनम्न जलजखत संिोधन करती ह,ै अथाचत:- 1. उक्त अजधसूचना म,ें सारणी म,ें i. क्रम स.ं 3 और 4 के जलए और उससे संबंजधत प्रजिजियों के स्ट्थान पर जनम्नजलजखत प्रजिजियों को रखा िाएगा, अथाचत:् - 2315 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] क्रम स.ं अजिम जिजनणयच के जलए अपील प्राजधकरण के सघं सिस्ट्य का पिनाम राज्य क्षत्रे का नाम (1) (2) (3) ‘’3. िािरा और नागर हिेली और िमन और िीि (i) मुखय आयक्ु त , केंद्रीय कर, िडोिरा क्षत्रे ; (ii) आयक्ु त , (संघ राज्य क्षत्रे माल और सेिा कर), संघ राज्य क्षत्रे िािरा और नागर हिेली और िमन और िीि। ii. स्ट्तंभ (1) के अधीन, क्रम स.ं 5 को क्रम सं. 4 के रूप म ेंपुनः क्रमांदकत दकया िाएगा। 2. यह अजधसूचना रािपत्र में नसके प्रकािन की तारीख से प्रिृत्त होगी। [फा. स.ं एस-31011/3/2024-एसटी-।-डीओआर] सुनील कुमार, अिर सजचि टटप्प ण: मलू अजधसूचना, सा.का.जन. 367(अ), द्वारा तारीख 16 मई, 2019 को भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप-खंड (i) म ें अजधसूचना संखयांक प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th March, 2024 No. 01/2024 - Union Territory Tax G.S.R. 234(E).—In exercise of the powers conferred by section 16 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 04/2019 – Union Territory Tax, published in the Gazette of India, Extraordinary, vide number G.S.R. 367 (E), dated the 16th May, 2019, namely: - 1. In the said notification, in the Table, - i. for Sl. Nos. 3 and 4 and the entries relating thereto, the following shall be substituted, namely: - SI. No. Name of Union territory of Appellate Designation of the Member Authority for Advance Ruling (1) (2) (3) “3. Dadra and Nagar Haveli and Daman and (i) Chief Commissioner of Central Tax, Vadodara Diu Zone; (ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu. ii. under column (1), SI. No.5 shall be re-numbered as SI. No. 4. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. S-31011/3/2024-ST-I-DoR] SUNIL KUMAR, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R. 367(E), dated the 16th May, 2019. 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.

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