Home India Government of The National Capital Territory of Delhi Amendments...
Date: 11-Oct-2023 Category: Extra Ordinary State: Union Government Country: India

Amendments

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

What it means

  • This notification No. 25/2023-State Tax, issued by the Government of the National Capital Territory of Delhi, amends Notification No. 07/2023-State Tax, which relates to the Delhi Goods and Services Tax Act, 2017.

Key Changes

  • The notification substitutes the date '30th day of June, 2023' with '31st day of August, 2023' in the proviso of the original notification.
  • The amendment is deemed to be effective from June 30, 2023.

Impact Analysis

Tax Payers/Businesses

  • It is important to understand the implications of this change for GST-related processes and documentation.

Government Agencies

  • Communicate the changes to relevant stakeholders, including tax officials and other government bodies.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in Delhi. Section 128 of this act grants the power to issue notifications. Notification No. 07/2023– State Tax: The original notification being amended by this current notification. It was published on July 3, 2023. Government of the National Capital Territory of Delhi: The issuing authority for this notification, acting through its Lieutenant Governor and Finance (Expenditure-I) Department.
Official Source Record View Original Source →
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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-1x3xx1 02023-249407 SG-DLxx-ExG-1ID3E1x0x2x0 23-249407 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 304] दिल्ली, बुधवार, अक्त बू र 11, 2023/आजिन 19, 1945 [रा.रा.रा.क्षे.दि. स.ं 248 No. 304] DELHI, WEDNESDAY, OCTOBER 11, 2023/ASVINA 19, 1945 [N. C. T. D. No.248 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx vf/klwpuk दिल्‍ली, 11 अक्‍तबू र, 2023 la &25@2023&jkT; dj . l-aQk-03¼10½@foÙk¼O;;&I½@2023&24@Mh,l&I@878.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 128 }kjk çnÙk 'kfä;ks a dk ç;kxs djrs gq,] ifj"kn dh flQkfj'kks a ij] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa] la-Qk-03¼06½@foÙk¼O;;&I½ 2023&24@Mh,l&I@591] rkjh[k 3 tqykbZ] 2023 }kjk çdkf'kr bl ljdkj dh vf/klwpuk la- 07@2023&jkT; dj dk fuEufyf[kr vkSj la'kk/s ku djrs gSa] vFkkZr%& mä vf/klwpuk esa] , 'kCnksa] v{kjkas vkSj vda ksa] Þ30 twu] 2023ß ds LFkku ij] 'kCnksa] v{kjkas vkSj परंतुक में vda ksa] ^^31 vxLr] 2023ß dks çfrLFkkfir fd;k tk,xkA 2- ;g vf/klwpuk 30 twu] 2023 ls çHkkoh ekuh tk,xhA 6439 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] fVIi.k% ewy vf/klwpuk la- 07@2023&jkT; dj] fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa] la-Qk-03¼06½@foÙk¼O;;&I½ 2023&24@Mh,l&I@591] rkjh[k 3 tqykbZ] 2023 }kjk çdkf'kr dh xbZ FkhA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij jfoUnz dqekj]‍mi lfpo ¼O;;& I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th October, 2023 No. 25/2023-State Tax No. F.3 (10)/Fin.(Exp-I)/2023-24/DS-I/878.—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. 07/2023– State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(06)/Fin.(Exp-I)/2023-24/DS-I/591, dated 3rd July, 2023, namely: — In the said notification, in the proviso, 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. 07/2023– State Tax, was published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(06)/Fin.(Exp-I)/2023-24/DS-I/591, dated 3rd July, 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.

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