This notification, No. 632020 State Tax No. F360FinRevI202021DSIV163, issued by the Government of the National Capital Territory of Delhi, specifically the Finance (Revenue-I) Department, concerns the Delhi Goods and Services Tax Amendment Act, 2019 (Delhi Act 06 of 2019). The notification, dated November 19, 2020, stipulates the enforcement date for Section 10 of the aforementioned Amendment Act. The Lt. Governor of the National Capital Territory of Delhi, exercising the powers conferred by subsection (ii) of section 1 of the Act, appoints September 1, 2020, as the date on which the provisions of Section 10 of the Delhi Goods and Services Tax Amendment Act, 2019, shall come into force. The order is issued by Manoj Kumar, Deputy Secretary IV, by order and in the name of the Lt. Governor of the National Capital Territory of Delhi.
Key Entities Referenced
Delhi Goods and Services Tax Amendment Act, 2019: A law enacted in Delhi, India related to Goods and Services Tax.
National Capital Territory of Delhi: A Union Territory of India, encompassing the city of New Delhi.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Manoj Kumar: Deputy Secretary IV, Finance Department, Government of National Capital Territory of Delhi.
New Delhi: Capital of India
September, 2020: The month in which section 10 of the Delhi Goods and Services Tax Amendment Act, 2019 came into force.
Delhi: A city and union territory of India
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No. 251] DELHI, THURSDAY, NOVEMBER 19, 2020/KARTIKA 28, 1942 [N. C. T. D. No. 199
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 19th November, 2020
No. 63/2020– State Tax
No. F3(60)/Fin(Rev-I)/2020-21/DS-IV/163.—In exercise of the powers conferred by sub-section (ii) of
section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2019 (Delhi Act 06 of 2019), the Lt. Governor of
the National Capital Territory of Delhi, hereby appoints the 1stday of September, 2020, as the date on which the
provisions of section 10 of the Delhi Goods and Services Tax (Amendment) Act, 2019 (Delhi Act 06 of 2019), shall
come into force.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy.-IV (Finance)
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and Published by the Controller of Publications, Delhi-110054.