Home India Ministry of Finance Notification No.01/2023...
Date: 12-May-2023 Category: Extra Ordinary State: Union Government Country: India

Notification No.01/2023

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 01/2023-Union Territory Tax, issued by the Ministry of Finance, Department of Revenue, on May 12, 2023, makes an amendment to Notification No. 14/2018-Union Territory Tax, which was published on October 8, 2018.
  • The amendment involves a change in the designated officer for Union Territory of Chandigarh.

Key Changes

  • The notification substitutes the entry related to the officer in column (3) against Sl. No. 2 in the table of the original notification.
  • The previous officer is replaced with “Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner-cum Collector (Excise), Union territory of Chandigarh.”
  • The notification comes into effect on the date of its publication in the Official Gazette, which is May 12, 2023.

Impact Analysis

Businesses operating in Union Territory of Chandigarh

  • Any ongoing or planned interactions with the excise and taxation department of Chandigarh should now be directed to Shri Sumeet Sihag.

Government Departments

  • The Ministry of Finance and other relevant government bodies need to update their records to reflect the change.

Key Entities Referenced

Central Government: The issuer of the notification, specifically the Ministry of Finance (Department of Revenue). Union Territory Goods and Services Tax Act, 2017 (14 of 2017): The legal framework under which the notification is issued, specifically section 15. Central Goods and Services Tax Act, 2017 (12 of 2017): The legal framework under which the notification is issued, specifically section 96. Goods and Services Tax Rules, 2017: The rules under which the notification is issued, specifically rule 103. Notification No. 14/2018-Union territory Tax, G.S.R. 1004 (E), dated the 8th October 2018: The original notification being amended by this notification. Shri Sumeet Sihag: The new Joint Excise and Taxation Commissioner and Deputy Commissioner-cum Collector (Excise), Union territory of Chandigarh.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-12052023-245830 xxxGIDHxxx CG-DL-E-12052023-245830 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 289] नई ददल्ली, िुक्रिार, मई 12, 2023/ििै ाख 22, 1945 No. 289] NEW DELHI, FRIDAY, MAY 12, 2023/VAISAKHA 22, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई ददल्ली, 12 मई, 2023 स ं01/2023-सघं राज्य क्षत्रे कर सा.का.जन. 361(अ).—केंद्रीय सरकार, संघ राज्य क्षत्रे माल और सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 15, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 96 और माल और सेिा कर जनयम, 2017 के जनयम 103 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, भारत के रािपत्र, असाधारण म,ें सा.का.जन. स.ं 1004(अ) तारीख 08 अिूबर, 2018 द्वारा प्रकाजित भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना स.ं 14/2018- संघ राज्य क्षत्रे कर म ें जनम्नजलजखत और संिोधन करती ह,ै अथाात:- उि अजधसूचना की सारणी म,ें क्रम संख्या 2 के सामन े स्ट्तंभ (3) म,ें मद स.ं (ii) और उससे संबंजधत प्रजिजियों के स्ट्थान पर जनम्नजलजखत को रखा िाएगा, अथाात:- “(ii) श्री सुजमत जसहाग, संयुि उत्पाद िल्ु क और कराधान आयुि और उपायिु -सह-कलेक्टर (उत्पाद िल्ु क), संघ राज्य क्षत्रे चडं ीगढ़“। 2. यह अजधसूचना रािपत्र म ें इसके प्रकािन की तारीख को लाग ूहोगी। [फा. स.ं एस-31011/35/2021-एसटी-I-डीओआर-भाग (1)] सुनील कुमार, अिर सजचि 3108 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] टटप्पण : मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उप-खंड (i) म ें सा.का.जन.स.ं1004 (अ), तारीख 8 अिूबर, 2018 द्वारा प्रकाजित की गई थी और तत्पश्चात जनम्नजलजखत द्वारा संिोजधत की गई थी:- (i) अजधसूचना स.ं 03/2019 - संघ राज्य क्षत्रे कर, भारत के रािपत्र म ें सा.का.जन. स.ं 366(अ), तारीख 6 मई, 2019 द्वारा प्रकाजित; (ii) अजधसूचना स.ं 05/2019 - संघ राज्य क्षत्रे कर, भारत के रािपत्र म ें सा.का.जन. स.ं 781(अ), तारीख 14 अिूबर, 2019 द्वारा प्रकाजित; (iii) अजधसूचना स.ं 06/2019 - संघ राज्य क्षत्रे कर, भारत के रािपत्र म ें सा.का.जन. स.ं 948(अ), तारीख 24 ददसंबर, 2019 द्वारा प्रकाजित; (iv) अजधसूचना स.ं 01/2022 - संघ राज्य क्षत्रे कर, भारत के रािपत्र म ें सा.का.जन. स.ं 214(अ), तारीख 21 माच,ा 2022 द्वारा प्रकाजित; तथा (v) अजधसूचना स.ं 02/2022 - संघ राज्य क्षत्रे कर, भारत के रािपत्र म ें सा.का.जन. स.ं 849(अ), तारीख 25 निंबर, 2022 द्वारा प्रकाजित। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 12th May, 2023 No. 01/2023 - Union territory Tax G.S.R. 361(E).—In exercise of the powers conferred by section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018- Union territory Tax, published in the Gazette of India, Extraordinary, vide G.S.R. 1004 (E), dated the 8th October 2018, namely:- In the said notification, in the Table, against Sl. No. 2, in column (3), for item (ii) and the entries relating thereto, the following shall be substituted, namely: - “(ii) Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner-cum Collector (Excise), Union territory of Chandigarh.” 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. S-31011/35/2021-ST-I-DoR-Part (1)] SUNIL KUMAR, Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8th October, 2018 and subsequently amended, vide - (i) notification No. 03/2019-Union territory Tax, dated the 16th May, 2019, published in the Gazette of India, vide number G.S.R. 366(E), dated the 16th May, 2019; (ii) notification No. 05/2019-Union territory Tax, dated the 14th October, 2019, published in the Gazette of India, vide number G.S.R. 781(E), dated the 14th October, 2019; (iii) notification No. 06/2019-Union territory Tax, dated the 24th December, 2019, published in the Gazette of India, vide number G.S.R. 948(E), dated the 24th December, 2019; (iv) notification No. 01/2022-Union territory Tax, dated the 21st March, 2022, published in the Gazette of India, vide number G.S.R. 214(E), dated the 21st March, 2022; and (v) notification No. 02/2022-Union territory Tax, dated the 25th November, 2022, published in the Gazette of India, vide number G.S.R. 849(E), dated the 25th November, 2022. 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.

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