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Date: 05-Apr-2023 Category: Extra Ordinary State: Union Government Country: India

Corrigendum

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

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Executive Summary & Key Takeaways

What it means

  • This gazette notification issued by the Government of National Capital Territory of Delhi is a corrigendum to a previous notification regarding State Tax (Rate).
  • The corrigendum clarifies a typographical error in the earlier notification.

Key Changes

  • The notification corrects the form name mentioned in the original notification No. 03/2019-State Tax (Rate), dated 22nd October, 2019.
  • Specifically, on page 15, line 16, 'FORM GST ITC-03' is corrected to 'FORM GST DRC-03'.
  • Also, on page 20, line 24, 'FORM GST ITC-03' is corrected to 'FORM GST DRC-03'.

Impact Analysis

Stakeholders

  • GST Practitioners: The correction enables accurate filing and advisory services to clients.

Suggested Action Items

  • Review past filings: Review past filings to ensure that the correct form name 'FORM GST DRC-03' was used, even if the notification had the incorrect name.

Key Entities Referenced

Government of National Capital Territory of Delhi: The issuing authority for the gazette notification. Finance (Expenditure-I) Department: The department within the Delhi Government responsible for the notification. Notification No. 03/2019- State Tax (Rate), dated 22nd October, 2019: The original notification that is being amended by this corrigendum. FORM GST DRC-03: The correct name of the form, replacing the incorrect 'FORM GST ITC-03'.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-06042023-244961 xxxGIDExxx SG-DL-E-06042023-244961 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 116] दिल्ली, बुधवार, अप्रैल 5, 2023/चत्रै 15, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 01 No. 116] DELHI, WEDNESDAY, APRIL 5, 2023/CHAITRA 15, 1945 [N. C. T. D. No.01 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI ( -I) fnYyh] 5 vizSy] 2023 I I .—bl ljdkj dh vf/klwpuk la[;k 03@ 2019&jkT; dj ¼nj½] fnukad 22 vDVcw j] 2019] ftls la- Qk- 03¼64½@foÙk ¼jkTkLOk&I½@2019&20@Mh,l& IV@499] fnukad 22 vDVwcj] 2019] fnYyh ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV ea s izdkf'kr fd;k x;k Fkk] eas]& ¼d½ पृष्ठ 22 ij] iafDr 04 eas ^^QkeZ th,lVh vkbZVhlh&03** ds LFkku ij ^^QkeZ th,lVh Mhvkjlh&03** i<a(s+ vkSj ¼[k½ पृष्ठ 32 ij] iafDr 13 eas ^^QkeZ th,lVh vkbZVhlh&03** ds LFkku ij ^^QkeZ th,lVh Mhvkjlh&03** i<a(s+ vkSj jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo 2295 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT CORRIGENDUM Delhi, the 5th April, 2023 No. F. 3(27)/Fin.(Exp-I)/2022-23/DS-I/285.—In the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV) No.3/2019- State Tax (Rate), dated the 22nd October, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, Vide No. F. 3(64)/Fin(Rev-I)/2019-20/DS-IV/499, dated 22nd October, 2019, - a) at page 15, in line 16, for “FORM GST ITC-03” read “FORM GST DRC-03”; b) at page 20, in line 24, for “FORM GST ITC-03” read “FORM GST DRC-03”; By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. 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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