This notification, issued by the Government of the National Capital Territory of Delhi on June 22, 2017, concerns exemptions from Goods and Services Tax (GST) registration. Specifically, it exempts individuals or entities exclusively involved in supplying taxable goods or services where the GST is payable by the recipient under reverse charge, as per subsection 3 of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017). This exemption is granted under the authority of subsection 2 of section 23 of the same Act. The notification, identified as F. No. 3(10)/Fin(Rev-I)/2017-18/DSVI/340, is effective from the date of its issuance. The order is issued by Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, and signed by S. K. GUPTA, Dy. Secy.(VI) Finance.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and Metropolitan region of India
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi Legislative Assembly regarding Goods and Services Tax.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
S. K. Gupta: Deputy Secretary VI Finance, Government of National Capital Territory of Delhi.
Finance RevenueI Department: A department of the Government of the National Capital Territory of Delhi.
Mayapuri, New Delhi: Location of the Government of India Press.
Ring Road: A major arterial road in Delhi, India.
Controller of Publications, Delhi: The publishing authority.
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3900 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 22nd June, 2017
F. No. 3(10)/Fin(Rev-I)/2017-18/DS-VI/340.—In exercise of the powers conferred by sub-section (2) of
section 23 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National
Capital Territory of Delhi hereby specifies the persons who are only engaged in making supplies of taxable goods or
services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or
services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining
registration under the aforesaid Act.
2. This notification shall come into force on the date of its issuance.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
S. K. GUPTA, 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.