This notification, No. 7/12018-State Tax No. F. 3(32)/Fin(Rev-I)/2020-21/DS-IV/63, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), and dated August 28, 2020, enacts amendments to Notification No. 43/2018-State Tax, dated February 28, 2020.
The amendment, made under the authority granted by Section 148 of the Delhi Goods and Services Tax Act, 2017, modifies the second proviso of paragraph 2 in the earlier notification. Specifically, it substitutes the phrase "July, 2017 to September, 2018 and 31st day of December, 2018" with "July, 2017 to December, 2018 and 31st day of March, 2019." This change extends the period covered under the proviso.
The notification takes effect retroactively from December 31, 2018. The order is issued in the name of the Lt. Governor of the National Capital Territory of Delhi and is signed by Sunil Sehgal, Dy. Secy.IV Finance.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A tax law enacted in Delhi.
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, containing New Delhi.
Finance RevenueI Department: A department of the Government of National Capital Territory of Delhi.
Council: Recommending body for amendments.
Sunil Sehgal: Dy. Secy.IV Finance of the Government of National Capital Territory of Delhi.
Delhi: City and Union Territory in India.
Notification No. 432018State Tax: A state tax notification issued on February 28, 2020.
New Delhi: Capital of India, located in Delhi.
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 28th August, 2020
No. 71/2018-State Tax
No. F. 3 (32 )/Fin (Rev-I)/2020-21/DS- IV/63.—In exercise of the powers conferred by section
148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital
Territory of Delhi, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of National Capital Territory of Delhi, in the
Department of Finance (Revenue-I), No.43/2018- State Tax, dated the 28/02/2020 published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F. 3(46)/Fin.(Rev-I)/2019-20/DS-VI/101 dated
28/02/2020 namely:-
In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters
“July, 2017 to September, 2018”and “31st day of December, 2018”, the words, figures and letters “July,
2017 to December, 2018” and “31st day of March, 2019” shall respectively be substituted.
2. This notification shall come into force with effect from the 31st day of December, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-IV (Finance)
Note : The principal notification No. 43/2018-State Tax, dated the 28/02/2020 was published in the
Gazette of Delhi, Extraordinary, Part IV, vide No. F.(46)/Fin.(Rev-I)/2019-20/DS-VI/101 dated
28/02/2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
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