This notification, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), concerns amendments to the Delhi Goods and Services Tax (DGST) Act, 2017. Specifically, it modifies notification No. 312018State Tax, dated September 2, 2019, which was published in the Delhi Gazette, Extraordinary, Part IV, under number F.3(16)/Fin.(Rev-I)/2019-20/DSVI/384, also dated September 2, 2019.
The amendments, made under the authority granted by Section 148 of the DGST Act, 2017, and on the recommendations of the Council, relate to paragraph 2 of the original notification. Clause (i) is amended to replace "31st August, 2018" with "31st January, 2019." Clause (iv) is amended to replace "30th September, 2018" with "28th February, 2019."
The notification, numbered 672018State Tax No. F. 3(38)/Fin(Rev-I)/2019-20/DSVI/403, is effective from December 31, 2018.
A.K. Singh, Dy. Secy. VI Finance, issued the order in the name of the Lt. Governor of the National Capital Territory of Delhi.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: A law enacted in Delhi related to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a body that makes recommendations concerning GST.
Government of National Capital Territory of Delhi: The government of the National Capital Territory of Delhi.
Department of Finance RevenueI: A department within the Government of National Capital Territory of Delhi.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi, where notifications are published.
A.K. SINGH: The Deputy Secretary VI Finance, Government of National Capital Territory of Delhi.
New Delhi: The capital city of India.
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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2. यह अिधसूचना (cid:1)दस(cid:10)बर 31, 2018 से लागू मानी जाएगी।
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(cid:25)कािशत क(cid:23) गई थी ।
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 67/2018–State Tax
No. F. 3(38)/Fin (Rev-I)/2019-20/ DS-VI/403.—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 amendments in the notification of the Government of
National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.31/2018-State Tax, dated the 2nd
September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3 (16)/Fin. (Rev-I)/2019-20/DS-
VI/384 dated the 2nd September, 2019 namely:-
In the said notification, in paragraph 2,-
(i) In clause (i), for the figures, letters and word “31st August, 2018”, the figures, letters and word
“31st January, 2019” shall be substituted;
(ii) In clause (iv), for the figures, letters and word “30th September, 2018”, the figures, letters and word
“28th February, 2019” shall 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
A.K. SINGH, Dy. Secy. VI (Finance)
Foot Note: The principal notification No.31/2018-State Tax, dated the 2nd September, 2019 published in the Gazette
of Delhi, Extraordinary, Part IV, vide no. F.3 (16)/Fin. (Rev-I)/2019-20/DS-VI/384 dated 02/09/2019.
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.