Executive Summary:
This notification concerns amendments to the Delhi Goods and Services Tax Act, 2017. It extends a provision by substituting "30th day of September, 2018" with "30th day of September, 2019." The notification is effective from August 6th, 2018.
Key Points / Main Content:
* **Amendment Details:**
* Amends the Government of NCT of Delhi notification in the Department of Finance (Revenue-I).
* Replaces "30th day of September, 2018" with "30th day of September, 2019."
* **Legal Basis:**
* Made under subsection 1 of section 11 of the Delhi Goods and Services Tax Act, 2017.
* Based on the recommendations of the Council and in the public interest.
* **Effective Date:**
* The notification is deemed to have come into force on August 6th, 2018.
Impact Analysis:
**Government of NCT of Delhi (Finance Department):**
* Impact: Responsible for implementing and enforcing the amended provisions of the Delhi Goods and Services Tax Act.
* Action Required: Update relevant systems and disseminate information to stakeholders.
**Taxpayers in Delhi:**
* Impact: May be affected by the extension of the provision, potentially influencing their tax obligations or benefits.
* Action Required: Review their tax planning and compliance strategies in light of the amendment, particularly concerning deadlines.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi.
Delhi Goods and Services Tax Act, 2017: A legislative act pertaining to goods and services tax in Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor, the constitutional head of the National Capital Territory of Delhi.
Council: Refers to a council providing recommendations related to the policy, likely the Goods and Services Tax (GST) Council.
Department of Finance RevenueI: A department of the Government of NCT of Delhi responsible for finance and revenue matters.
A. K. SINGH: Dy. Secy.VI Finance, signatory of the order on behalf of the Lt. Governor of National Capital Territory of Delhi.
Gazette of Delhi: The official gazette of the National Capital Territory of Delhi, used for publishing government notifications.
New Delhi: Capital of India
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FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 22/2018–State Tax (Rate)
F. No. 3 (22)/Fin (Rev-I)/2019-20/ DS-VI/382.—In exercise of the powers conferred by sub-section
(1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National
Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of NCT of Delhi, in the Department of Finance (Revenue-I), No. 8/2017–State Tax (Rate),
dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.
F. 3(15)/Fin(Rev-I)/2017-18/DS-VI/ 364, dated the 30th June, 2017, and last amended vide notification No.
12/2018-State Tax (Rate), dated the 2nd September 2019, published in the Gazette of Delhi, Extraordinary,
Part IV, vide No. F.3(3)/Fin(Rev-I)/2018-19/DS-VI/369, dated the 2nd September, 2019, namely:-
In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures,
letters and words “30th day of September, 2019” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 6th day of
August, 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)
Note : The principal notification No.8/2017-State Tax (Rate), dated the 30th June, 2017 was published in
the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/364 dated
30th June, 2017 and last amended vide notification No. 12/2018-State Tax (Rate), dated the
2nd September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(3)/Fin.
(Rev-I)/2018-19/DS-VI/369 dated 2nd September, 2019.
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and Published by the Controller of Publications, Delhi-110054.