Home India Government of The National Capital Territory of Delhi As mandated under the following Rules of Delhi Goods and Ser...
Date: 2017-07-04 Category: Extra Ordinary State: Union Government Country: India

As mandated under the following Rules of Delhi Goods and Services Tax Act 2017

Issued by Government of The National Capital Territory of Delhi · Trade and Taxes Department

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

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
Official Source Record View Original Source →
See Full Document Text
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99 GOVERNMENT OF INDIA vlk/kj.k EXTRAORDINARY çkf/dkj ls çdkf'kr PUBLISHED BY AUTHORITY la- 256] fnYyh] eaxyokj] tqykbZ 4] 2017@vk"kk<+ 13] 1939 ¹jk-jk-jk-{ks-fn- la- 146 No. 256] DELHI, TUESDAY, JULY 4, 2017/ASADHA 13, 1939 [N.C.T.D. No. 146 Hkkx—IV PART—IV jk"Vªh; jktèkkuh jkT; {ks=k fnYyh ljdkj GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI OOOO;;;;kkkkiiiikkkkjjjj ,,,,ooooaa aa ddddjjjj ffffooooHHHHkkkkkkkkxxxx vvvvffff////kkkkllllwwppwwppuuuukkkk fnYyh] 1 tqykbZ] 2017 llllaa--aa-- ,,,,QQQQ---- 3333¼¼¼¼777777770000½½½½@@@@uuuuhhhhffffrrrr@@@@tttthhhh,,,,llllVVVVhhhh@@@@2222000011117777@@@@444488885555&&&&99994444----—tSlk fd fnYyh oLrq vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fnYyh vf/kfu;e 03½ ds fuEu fu;eksa esa vknsf”kr gS % 1- la;qDr fu;e 1 mi&fu;e ¼1½] ¼3½] ¼4½ ,oa ¼6½ 2- izfrnk; fu;e 1 mi&fu;e ¼1½ ,oa fu;e ¼7½ 3- iathdj.k fu;e 1 mi&fu;e ¼1½ ,oa ¼4½] fu;e ¼5½] mi&fu;e ¼1½] fu;e 6 mi&fu;e ¼1½] fu;e 7 mi&fu;e ¼1½] fu;e 8 mi&fu;e ¼1½] fu;e 10 mi&fu;e ¼1½] fu;e 12 mi&fu;e ¼1½] fu;e 13] fu;e 16 mi&fu;e ¼1½] fu;e 17 mi&fu;e ¼1½] 4- ys[ks vkSj vfHkys[k fu;e 3 mi&fu;e ¼1½ ,oa ¼3½ 5- fu/kkZj.k ,oa ys[kk ijh{k.k fu;e 1 mi&fu;e ¼1½ 6- foojf.k;ka fu;e 1] 2] 3] 4] 5] 6] 7] 8] 21 mi&fu;e ¼1½ ,oa 2] 22] 23] mi&fu;e ¼1½] 24 mi&fu;e ¼1½ Lkqfo/kk dsUnz] bl vf/kfu;e rFkk mlds vUrxZr fu;ekas ds rgr] O;kikj Hkou] bUnzizLFk LVsV ubZ fnYyh&02 esa LFkkfir dj fn;k x;k gS A ;g vf/klwpuk 1 tqykbZ] 2017 ls izHkkoh ekuh tk,xh A ,p- jkts”k izlkn] vk;qDr] jkT; dj] fnYyh 4096 DG 2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 1st July, 2017 No. F. 3(770)/Policy/VAT/GST/2017/485-94.—As mandated under the following Rules of Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017):— 1. Composition Rule 1 sub rule (1), (3), (4) & (6). 2. Refund Rule 1 sub rule (1) and Rule 7. 3. Registration Rule 1 sub rule (1) & (4), Rule 5 sub rule (1), Rule 6 sub rule (1), Rule 7 sub rule (1), Rule 8 sub rule (1), Rule 10 sub rule (1), Rule 12 sub rule (1), Rule 13, Rule 16 sub rule (1), Rule 17 sub rule (1). 4. Accounts and records Rule 3 sub rule (1) & (3). 5. Assessment and Audit Rule 1 sub rule (1). 6. Return Rule 1, 2, 3, 4, 5, 6, 7, 8, 21 sub rule (1) & (2), 22, 23 sub rule (1), 24 sub rule (1). Facilitation Centre has been established at the Vyapar Bhawan, Indraprastha Estate, New Delhi – 02, for the purpose of this Act and any other Rules thereunder. This notification shall come into force with effect from the 1st day of July, 2017. H. RAJESH PRASAD, Commissioner, State Tax, Delhi 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.

Continue your research