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Date: 05-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Corrigendum new

Issued by Government of The National Capital Territory of Delhi · Law, Justice & Legislative Affairs

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Executive Summary & Key Takeaways

What it means

  • This gazette notification is a corrigendum issued by the Government of the National Capital Territory of Delhi, specifically from the Department of Law, Justice and Legislative Affairs.
  • It corrects a typographical error in a previous notification regarding the Delhi Goods and Services Tax (Second Amendment) Act.
  • The correction changes the year of the Act from '2024' to '2023' while retaining the Act number as '01 of 2024'.

Key Changes

  • The gazette notification corrects the year of the Delhi Goods and Services Tax (Second Amendment) Act from 2024 to 2023.
  • The original notification, F. 14 (90)/LA/2023/ala1/4-11, dated 11th January, 2024, incorrectly stated the year as 2024.
  • The corrected reference should now read as 'The Delhi Goods and Services Tax (Second Amendment) Act, 2023 (Delhi Act No. 01 of 2024)'.
  • The Act number '01 of 2024' remains unchanged.

Impact Analysis

Government Agencies

  • This correction ensures legal accuracy and avoids confusion in the interpretation and application of the law.

Businesses and Taxpayers

  • Tax professionals and consultants should update their records and advice to clients to reflect the corrected year.

Legal Professionals

  • Failure to acknowledge this correction could result in incorrect legal arguments and interpretations.

Key Entities Referenced

Government of the National Capital Territory of Delhi: The issuing authority of the gazette notification. Department of Law, Justice and Legislative Affairs: The specific department within the Delhi Government responsible for issuing the corrigendum. Delhi Goods and Services Tax (Second Amendment) Act, 2023: The corrected name of the Act being referenced. Delhi Act No. 01 of 2024 Delhi Gazette, Extraordinary, Part IV: The official publication where the original notification and this corrigendum were published. F. 14 (90)/LA/2023/ala1/4-11: The reference number of the original notification that contained the error.
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 एस.जी.-डी.एxलxx.G-अID.H-0xx7x1 12024-258489 SG-DLxx-ExG-0ID7E1x1x2x0 24-258489 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 277] दिल्ली, मगं लवार, नवम्ब र 5, 2024/कार्तकि 14, 1946 [रा.रा.रा.क्षे.दि. स.ं 241 No. 277] DELHI, TUESDAY, NOVEMBER 5, 2024/KARTIKA 14, 1946 [N. C. T. D. No. 241 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ली, 5 नवम् बर, 2024 F. 14 (90)/LA/2023/ ala1/jtsecylaw/1288-1297.—jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj] dkuuw ] U;k; vkSj fo/kk;h dk;Z foHkkx dh vf/klwpuk la[;k F. 14 (90)/LA/2023/ala1/4-11, fnukad 11 tuojh] 2024 fnYyh jkti=] vlk/kkj.k] Hkkx- IV fnukad 11 tuojh] 2024 eas çdkf'kr eas tgka Hkh 'kCn ^^fnYyh eky vkSj lsok dj ¼nlw jk la'kks/ku½ vf/kfu;e] 2024¼2024 dk fnYyh vf/kfu;e 01½^^ vkrk gS] mls ^^ fnYyh eky vkSj lsok dj ¼nlw jk la'kks/ku½ vf/kfu;e] 2023 ¼2024 dk fnYyh vf/kfu;e 01½^^ ds :i eas i<k+ tk, jhrs'k flag] iz/kku lfpo DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS CORRIGENDUM Delhi, the 5th November, 2024 F. 14 (90)/LA/2023/ala1/jtsecylaw/1288-1297.—In the notification of the Government of National Capital Territory of Delhi, Department of Law, Justice & Legislative Affairs number F. 14 (90)/LA/2023/ala1/4-11, dated the 11th January, 2024, published in the Delhi Gazette, Extraordinary, Part IV, dated the 11th January, 2024, wherever the words “The Delhi Goods and Services Tax (Second Amendment) Act, 2024 (Delhi Act No 01 of 2024)” occurs, the same may be read as “The Delhi Goods and Services Tax (Second Amendment) Act, 2023 (Delhi Act No. 01 of 2024)”. REETESH SINGH, Principal Secy. 7179 DG/2024 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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