This notification, No. 33/2017-State Tax No.F.3(38)/Fin(Rev-I)/2017-18/DSVI/717, issued by the Government of the National Capital Territory of Delhi, Revenue Department, on November 8, 2017, concerns the implementation of Section 51(1) of the Delhi Goods and Services Tax (DGST) Act, 2017. The notification, authorized by the Lieutenant Governor of Delhi, appoints September 18, 2017, as the date on which Section 51(1) of the DGST Act comes into force for persons specified under clauses (a) and (b) of that subsection, and also for persons specified under clause (d).
The entities specified under clause (d) are further defined as: (a) an authority, board, or body set up by an Act of Parliament or a State Legislature, or (b) established by any Government, with 51% or more participation by way of equity or control, to carry out any function; (c) a society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860; and (d) public sector undertakings.
However, the notification also stipulates that these persons' liability to deduct tax from payments made to suppliers of taxable goods or services will take effect from a date to be notified subsequently, based on the recommendations of the Council and by order of the Lieutenant Governor of Delhi.
The notification is issued in the name of the Lieutenant Governor of the National Capital Territory of Delhi by A. K. Singh, Deputy Secretary VI, Finance.
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 law enacted by the Delhi Legislative Assembly related 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.
Section 51 of the Delhi Goods and Services Tax Act, 2017: A specific section within the Delhi Goods and Services Tax Act, 2017 pertaining to tax deduction at source.
Parliament: Legislative body of the Republic of India
State Legislature: Legislative assembly of a State.
Societies Registration Act, 1860: An act providing for the registration of literary, scientific, and charitable societies.
Council: Refers to the Goods and Services Tax (GST) Council.
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 8th November, 2017
No. 33/2017 - STATE TAX
No.F3 (38)/Fin/(Rev-I)/2017-18/DS-VI/717.— In exercise of the powers conferred by sub-section (3) of
section 1 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital
Territory of Delhi hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section
(1) of Section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of
sub-section (1) of Section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of
Section 51 of the said Act, namely:-—
(a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one percent or more participation by way of equity or control, to carry out any function;
(b) society established by the Central Government or the State Government or a Local Authority under
the Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings:
Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier
of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the
Council, by the Lt. Governor of National Capital Territory of Delhi.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, 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.