This notification, No. 25/2019-State Tax, issued by the Government of the National Capital Territory of Delhi, Department of Finance (Revenue-I), and dated December 21, 2020, amends notification No. 22/2019-State Tax, dated August 20, 2020. The amendment, made under the powers conferred by Section 164 of the Delhi Goods and Services Tax Act, 2017, substitutes "21st day of August, 2019" for "21st day of June, 2019" within the principal notification. This notification is effective from June 21, 2019. The principal notification No. 22/2019-State Tax, dated August 20, 2020, was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F. 324/Fin.Rev-I/2020-21/DS IV/50, dated August 20, 2020. Manoj Kumar, Deputy Secretary IV Finance, issued the order 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 of India encompassing the city of Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi relating to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
GST Council: A constitutional body responsible for making recommendations on issues related to Goods and Services Tax in India.
Delhi Government, Finance RevenueI Department: The department of the Delhi government responsible for finance and revenue matters.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi, used for publishing government notifications and regulations.
Manoj Kumar: Deputy Secretary IV, Finance, Government of National Capital Territory of Delhi.
Mayapuri, New Delhi: An industrial area in Delhi, India, where the Dte. of Printing is located.
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 21st December, 2020
No. 25/2019- State Tax
No. F. 3(65)/Fin.(Rev-I)/2020-21/DS-IV/236.—In exercise of the powers conferred by section 164 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, and on being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendment in the notification of the National Capital Territory of Delhi, in the Department of
Finance(Revenue-I), No.22/2019- State Tax, dated 20/08/2020, published in the Gazette of Delhi, Extraordinary,
Part IV, vide No. F. 3(24)/Fin.(Rev-I)/2020-21/DS- IV/50 , dated 20/08/2020, namely:–
In the said notification, for the figures, letters and words “21st day of June, 2019” the figures, letters and
word “21st day of August, 2019” shall be substituted.
2. This notification shall come into force with effect from the 21st day of June, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance)
Note : The principal notification No. 22/2019-State Tax, dated 20/08/2020 was published in the Gazette of
Delhi, Extraordinary, Part IV, vide number F. 3(24)/Fin.(Rev-I)/2020-21/DS-IV/50, dated
20/08/2020.
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.