This notification, No. 5/82018-State Tax No. F. 3(34)/Fin./Rev-I/2019-20/DSVI/402, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), and dated September 3rd, 2019, concerns the furnishing of final returns under the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it addresses individuals whose registration under the DGST Act was cancelled by the proper officer on or before September 30th, 2018. The notification, enacted under Section 148 of the DGST Act, 2017, read with Section 45 of the same Act and Rule 81 of the Delhi Goods and Services Tax Rules, 2017, stipulates that these individuals must furnish their final return in FORM GSTR-10 until December 31st, 2018. This notification is deemed to have taken effect on October 26th, 2018. The order is issued by A. K. Singh, Dy. Secy.VI Finance, By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and a state equivalent region of India.
Delhi Goods and Services Tax Act, 2017: A state act regarding Goods and Services Tax within the National Capital Territory of Delhi.
Delhi Goods and Services Tax Rules, 2017: Rules pertaining to the Delhi Goods and Services Tax Act, 2017.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax Council, a constitutional body for making recommendations on issues related to GST.
FORM GSTR-10: Form for final return as per the Delhi Goods and Services Tax Rules, 2017
A. K. SINGH: Dy. Secy.VI Finance of National Capital Territory of Delhi.
September 30th, 2018: Date until which the registration under the Delhi Goods and Services Tax Act has been cancelled.
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4598 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 58/2018-State Tax
No. F. 3(34)/Fin.(Rev-I)/2019-20/ DS-VI/402.—In exercise of the powers conferred by section 148
of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the
'said Act’), read with section 45 of the said Act and rule 81 of the Delhi Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), the Lt. Governor of National Capital Territory of Delhi, on the
recommendations of the Council, hereby notifies the persons whose registration under the said Act has been
cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish
the final return in FORM GSTR-10 of the said rules till the 31st December, 2018.
2. This notification shall be deemed to have come into force with effect from the 26th day of
October, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
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.