This notification, No. F. 3770/Policy/VATGST/2017/48594, issued by the Government of the National Capital Territory of Delhi, concerns the implementation of the Delhi Goods and Services Tax (GST) Act, 2017 (Delhi Act 03 of 2017). Specifically, it mandates actions under various rules pertaining to: Composition (Rule 1), Refund (Rule 1 and 7), Registration (Rules 1, 5, 6, 7, 8, 10, 12, 13, 16, and 17), Accounts and Records (Rule 3), Assessment and Audit (Rule 1), and Returns (Rules 1, 2, 3, 4, 5, 6, 7, 8, 21, 22, 23, and 24). A Facilitation Centre has been established at Vyapar Bhawan, Indraprastha Estate, New Delhi – 02 to support the implementation of the Act and its associated rules. The notification took effect on July 1, 2017. The issuing authority is H. Rajesh Prasad, Commissioner, State Tax, Delhi.
Key Entities Referenced
Delhi: National Capital Territory of Delhi, India
Delhi Goods and Services Tax Act, 2017: A tax regulation enacted in Delhi, India in 2017
Vyapar Bhawan, Indraprastha Estate, New Delhi: Location of Facilitation Center
H. Rajesh Prasad: Commissioner, State Tax, Delhi
Department of Trade and Taxes: A department of the Government of Delhi
Government of the National Capital Territory of Delhi: The governing body of Delhi
Mayapuri, New Delhi: Location of the Government of India Press in Delhi
Delhi Act 03 of 2017: Reference to specific legislation enacted in Delhi in 2017