Notification regarding Sales Tax

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-25112021-231370 xxxGIDExxx SG-DL-E-25112021-231370 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 350] दिल्ली, मगं लवार, नवम्बर 23, 2021/अग्रहायण 2, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 273 No. 350] DELHI, TUESDAY, NOVEMBER 23, 2021/AGRAHAYANA 2, 1943 [N. C. T. D. No. 273 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 23 uoEcj] 2021 I I jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 50 dh mi/kkjk ¼1½ ds lkFk ifBr /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djr s gq,] ifj"kn ~ dh flQkfj'kks a ij] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la- 13@2017&jkT; dj] fnukad 30 twu 2017] ftls la0 Qk0 03¼14½@foÙk ¼jktLo&I½@2017&18@ Mh,l&VI@358] fnukad 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV eas çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kks/ku djrs gaS] vFkkZr~ & mä vf/klwpuk ds çFke vuqPNsn es a çFke ijra dq eas] & ¼i½ 'kCnks]a v{kjks a vkSj vadksÞa ftudks eas fooj.kh çLrqr djuk vfuok;Z gS] ysfdu tk s LraHk ¼4½ ea s rRLFkkuh çfof"V eas fufnZ"V dj vof/k dh mä fooj.kh dks fu;r rkjh[k rd] ns; dj ds Hkqxrku ds lkFk] çLrqr ugha djr s gSaß] ds LFkku ij] 'kCnksaÞ tk s dj dk Hkqxrku dju s ds fy, mÙkjnk;h gSa] ysfdu LraHk ¼4½ eas rRLFkkuh çfof"V es a fufnZ"V dj vof/k ds fy, fu;r rkjh[k rd] dj dk Hkqxrku dju s ea s foQy jgr s gaSßdk s çfrLFkkfir fd;k tk;sxk ( 6785 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ rkfydk ea s LraHk ¼4½ ds 'kh"kZd eas] Þdj vof/kß 'kCnks]a ds LFkku ij] Þekg@frekghß 'kCnksa dk s çfrLFkkfir fd;k tk;sxk ( ¼iii½ fuEufyf[kr dk s rkfydk eas Ø-la- 4]5]6 vkSj 7 eas çfrLFkkfir fd;k tk;sxk] 1 2 3 4 Þ4 djnkrk ftldk iwoZorhZ foÙkh; fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 9 ekpZ 2021] vçSy 2021 o"kZ ea s dqy vkor Z 5 djksM+ #i;s çfr'kr] mlds ckn 18 çfr'kr vkSj ebZ 2021 ls vf/kd gks 5 djnkrk ftldk iwoZorh ZfoÙkh; fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] ekp Z 2021 o"kZ ea s dqy vkor Z 5 djksM+ #i;s mlds ckn vxys iSarkyhl fnu ds fy, 9 çfr'kr rd gks] tk s /kkjk 39 dh mi/kkjk vkSj mlds ckn 18 çfr'kr ¼1½ ds v/khu fooj.kh çLrqr fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] vçSy 2021 dju s ds fy;s mÙkjnk;h gSa mlds ckn vxys rhl fnu ds fy, 9 çfr'kr vkSj mlds ckn 18 çfr'kr fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] ebZ 2021 mlds ckn vxys iaæg fnu ds fy, 9 çfr'kr vkSj mlds ckn 18 çfr'kr 6 djnkrk ftldk iwoZorhZ foÙkh; fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] ekp Z 2021 o"kZ ea s dqy vkor Z 5 djksM+ #i;s mlds ckn vxys iSarkyhl fnu ds fy, 9 çfr'kr rd gks] tk s /kkjk 39 dh mi/kkjk vkSj mlds ckn 18 çfr'kr ¼1½ ds ijra dq ds v/khu fooj.kh fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] vçSy 2021 çLrqr dju s ds fy;s mÙkjnk;h mlds ckn vxys rhl fnu ds fy, 9 çfr'kr vkSj gSa mlds ckn 18 çfr'kr fu;r rkjh[k ds ckn igy s iaæg fnu ds fy, 'kwU;] ebZ 2021 mlds ckn vxys iaæg fnu ds fy, 9 çfr'kr vkSj mlds ckn 18 çfr'kr 7 djnkrk tk s /kkjk 39 dh fu;r rkjh[k ds ckn igys iaæg fnu ds fy, 'kwU;] frekgh tk s ekp Z 2021 mi/kkjk ¼2½ ds v/khu fooj.kh mlds ckn vxys iSarkyhl fnu ds fy, 9 çfr'kr dk s lekIr gks jgh gS çLrqr dju s ds fy;s mÙkjnk;h vkSj mlds ckn 18 çfr'kr ÞA gSa 2- bl vf/klwpuk dks ebZ] 2021 ds 18osa fnu ls ykxw ekuk tk,xk A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo& I ¼foÙk½ ewy vf/klwpuk la- 13@2017] fnukad 30 twu] 2017 dks la0Qk0 03¼14½@foÙk ¼jktLo&I½@2017&18@ Mh,l&VI@358] rkjh[k 30 twu] 2017 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas çdkf'kr fd;k x;k Fkk vkSj bldk vkf[kjh ckj la'kks/ku vf/klwpuk la- 08@2021&jkT; dj] fnukad 17 uoEcj] 2021 ftls la0 Qk0 03¼112½@foÙk ¼O;;&I½@2021&22@Mh,l&I@310] rkjh[k 17 uoEcj] 2021 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa çdkf'kr fd;k x;k Fkk] ds }kjk fd;k x;k gSA FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd November, 2021 No. 18/2021– State Tax No. F. 3(126)/Fin.(Exp-I)/2021-22/DS-I/325.—In exercise of the powers conferred by sub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with section 148 of the said Act, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby[PART IV DELHI GAZETTE : EXTRAORDINARY 3 makes the following further amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 13/2017 – State Tax, dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV,published Vide No. F.3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the30th June, 2017, namely:- In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letters and figure ―required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax‖, the words ―liable to pay tax but fail to do so‖ shall be substituted; (ii) in the Table, in column 4, in the heading, for the words ―Tax period‖, the words ―Month/Quarter‖ shall be substituted; (iii) in the Table,for serial number 4, 5, 6 and 7,the following shall be substituted, namely:— (1) (2) (3) (4) ―4. Taxpayers having an aggregate 9 per cent for the first 15 days from the due March, 2021, turnover of more than rupees 5 crores date and 18 per cent thereafter April, 2021 and in the preceding financial year May, 2021 5. Taxpayers having an aggregate Nil for the first 15 days from the due date, March, 2021 turnover of up to rupees 5 crores in 9 per cent for the next 45 days, and 18 per the preceding financial year who are cent thereafter liable to furnish the return as Nil for the first 15 days from the due date, April, 2021 specified under sub-section (1) of 9 per cent for the next 30 days, and 18 per section 39 cent thereafter Nil for the first 15 days from the due date, May, 2021 9 per cent for the next 15 days, and 18 per cent thereafter 6. Taxpayers having an aggregate Nil for the first 15 days from the due date, March, 2021 turnover of up to rupees 5 crores in 9 per cent for the next 45 days, and 18 per the preceding financial year who are cent thereafter liable to furnish the return as Nil for the first 15 days from the due date, April, 2021 specified under proviso to sub-section 9 per cent for the next 30 days, and 18 per (1) of section 39 cent thereafter Nil for the first 15 days from the due date, May, 2021 9 per cent for the next 15 days, and 18 per cent thereafter 7. Taxpayers who are liable to furnish Nil for the first 15 days from the due date, Quarter ending the return as specified under sub- 9 per cent for the next 45 days, and 18 per March, 2021‖. section (2) of section 39 cent thereafter 2. This notification shall be deemed to have come into force with effect from the18thday of May, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: The principal notification number 13/2017 – State Tax, dated the 30th June, 2017, was published in the Gazette of Delhi, Extraordinary, Part IV,published Vide No. F.3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017 and was last amended vide notification number 08/2021 –State Tax, dated the 17th November,2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(112)/Fin.(Exp-I)/2021-22/DS-I/310, dated the 17th November,2021.4 DELHI GAZETTE : EXTRAORDINARY PART IV] f Yyh] 23 uoEcj] 2021 I I jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bl vf/klwpuk ea s blds i'pkr mä vf/kfu;e dgk x;k gS½ dh /kkjk 128 }kjk çnÙk 'kfä;ks a dk ç;ksx djr s gq,] ifj"kn dh flQkfj'kksa ij] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la- 76&2018&jkT; dj] fnukad 03 flrEcj] 2019] ftls la0Qk0 03¼36½@foÙk ¼jktLo&I½@2019&20@Mh,l&VI@399] fnukad 03 flrEcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV es a çdkf'kr fd;k x;k Fkk] eas fuEufyf[kr vkSj la'kks/ku djrs gSa] vFkkZr ~ & mä vf/klwpuk ds ¼i½ vkaBos ijra dq eas] rkfydk ds LFkkuij] ebZ 2021 ds 20os a fnu ls çHkkoh fuEufyf[kr rkfydk dk s çfrLFkkfir fd;k tk,xk] vFkkZr% & 1 Djnkrk ftldk iwoZorhZ foÙkh; o"kZ esa dqy ekp Z 2021] vçSy] 2021 fooj.kh çLrqr dju s ds fu;r rkjh[k vkor Z 5 djksM+ #i;s ls vf/kd gks vkSj ebZ 2021 ls igys iaæg fnu rd 2 Djnkrk ftldk iwoZorhZ foÙkh; o"kZ esa dqy ekp]Z 2021 fooj.kh çLrqr dju s ds fu;r rkjh[k vkor Z 5 djksM+ #i;s rd gks] tk s /kkjk 39 ls igys lkB fnu rd dh mi/kkjk&/kkjk ¼1½ ds v/khu fooj.kh vçSy] 2021 fooj.kh çLrqr dju s ds fu;r rkjh[k çLrqr dju s ds fy;s mÙkjnk;h gSa ls igy s iSarkyhl fnu rd ebZ] 2021 fooj.kh çLrqr dju s ds fu;r rkjh[k ls igys rhl fnu rd 3 Djnkrk ftldk iwoZorhZ foÙkh; o"kZ esa dqy tuojh&ekpZ] 2021 fooj.kh çLrqr dju s ds fu;r rkjh[k vkor Z 5 djksM+ #i;s rd gks] tk s /kkjk 39 ls igys lkB fnu rdßA dh mi/kkjk&/kkjk ¼1½ ds ijra qd ds v/khu fooj.kh çLrqr djus ds fy;s mÙkjnk;h gSa ¼ii½ vkBos ijra dq ds ckn fuEufyf[kr ijra dq dk s var%LFkkfir fd;k tk;sxk] vFkkZr% & Þijarq ;g Hkh dh mu jftLVªh—r O;fä;ks a ds fy,] ftUgksua s fu;r rkjh[k rd ekg@frekgh tqykbZ] 2017 ls vçSy] 2021 rd ds fy, eas fooj.kh çLrqr ugh a dh gS ysfdu og mä fooj.kh dk s 1 twu] 2021 ls 31 vxLr] 2021 dh vof/k ds nkSjku çLrqr djrs gaS] mä vf/kfu;e dh /kkjk 47 ds çko/kkuksa ds rgr ns; foyac Qhl #i;s ikap lkS ls vf/kd vf/kR;tu fd;k tkrk gS% ijra q ;g Hkh dh ;fn mä fooj.kh esalans; jkT; dj dh jkf'k 'kqU; gS rks mä vf/kfu;e dh /kkjk 47 ds çko/kkuks a ds rgr n;s foyac Qhl #i;s nks lkS ipkl ls vf/kd dks mu jftLVªh—r O;fä;ksa ds fy, vf/kR;tu fd;k tkrk gS ftUgksua s fu;r rkjh[k rd ekg@f=ekl tqykbZ] 2017 ls vçSy] 2021 rd ds fy, eas fooj.kh çLrqr ugh a dh gS yfsdu og mä fooj.kh dks 1 twu] 2021 ls 31 vxLr] 2021 dh vof/k ds nkSjku çLrqr djr s gaS% ijra q ;g Hkh dh mu jftLVªh—r O;fä;ks a ds oxZ ds fy, tk s dh fuEu rkfydk ds LraHk ¼2½ ea s fufnZ"V fd; s x, gaS] vkSj tk s fu;r rkjh[k rd es a fooj.kh çLrqr ugh a djr s gSa] mä vf/kfu;e dh /kkjk 47 ds çko/kkuks a ds rgr twu] 2021 dh dj vof/k ls ;k twu] 2021 dk s [kre frekgh dh dj vof/k ls] tSlk Hkh ekeyk gks] ns; foyac Qhl] tk s dh fuEufyf[kr rkfydk ds LraHk ¼3½ eas fufnZ"V fd; s x, jde ls vf/kd gS] vf/kR;tu fd;k tkrk gS] vFkkZr% & 1- jftLVªh—r O;fä ftudh mä fooj.kh eas lans; jkT; dj dh jkf'k #i;s nks lkS ipkl 'kqU; gS 2- jftLVªh—r O;fä ftudk iwoZorhZ foÙkh; o"kZ esa dqy vkor Z 1-5 djksM+ #i;s ,d gtkj #i;s rd gks] Ø-l-a ¼1½ ds varxZr vkus okyksa ds vkykok 3- Djnkrk ftldk iwoZorhZ foÙkh; o"kZ eas dqy vkorZ 1-5 djksM+ ls vf/kd #i;s nks gtkj ikap lkSßA[PART IV DELHI GAZETTE : EXTRAORDINARY 5 gks vkSj 5 djksM+ ls de gks] Ø-la- ¼1½ ds varxZr vkus okyks ds vkykok jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo& I ¼foÙk½ ewy vf/klwpuk la- 76@2018] fnukad 03 flrEcj] 2019 dks la0 Qk0 03 ¼36½@foÙk ¼jktLo&I½@2019&20@ Mh,l&VI@399] fnukad 03 flrEcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV eas çdkf'kr fd;k x;k Fkk vkSj bldk vkf[kjh ckj la'kksf/kr vf/klwpuk la- 09@2021&jkT;dj] f ukad% 17uoEcj] 2021ftls la0Qk0 03¼113½@foÙk ¼O;;& I½@2021&22@Mh,l&I@311] f ukad% 17uoEcj] 2021 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a çdkf'kr fd;k x;k FkkA NOTIFICATION Delhi, the 23rd November, 2021 No. 19/2021– State Tax No. F. 3(125)/Fin.(Exp-I)/2021-22/DS-I/326— In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 76/2018– State Tax, dated the 3rd Sept, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the3rd Sept, 2019, namely:- In the said notification,- (i)in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:— ―Table S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of March, 2021, April, 2021 Fifteen days from the due date of more than rupees 5 crores in the preceding and May, 2021 furnishing return financial year 2. Taxpayers having an aggregate turnover of March, 2021 Sixty days from the due date of up to rupees 5 crores in the preceding furnishing return financial year who are liable to furnish the April, 2021 Forty-five days from the due date return as specified under sub-section (1) of of furnishing return section 39 May, 2021 Thirty days from the due date of furnishing return 3 Taxpayers having an aggregate turnover of January-March, 2021 Sixty days from the due date of up to rupees 5 crores in the preceding furnishing return.‖; financial year who are liable to furnish the return as specified under proviso to sub- section (1) of section 39 (ii) after the eighth proviso, the following provisos shall be inserted, namely:— ―Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:6 DELHI GAZETTE : EXTRAORDINARY PART IV] Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021: Provided also thatthe total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021onwards, as the case may be,shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class ofregistered persons mentioned in the corresponding entry in column (2) of the said Table, whofail to furnish the returns in FORM GSTR-3B by the due date, namely:— Table S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is Two hundred and fifty nil rupees 2. Registered persons having an aggregateturnover of up to rupees 1.5 croresin the One thousand rupees preceding financial year,other than those covered under S. No. 1 3. Taxpayers having an aggregateturnover of more than rupees 1.5 crores and up Two thousand and five to rupees 5 crores in the preceding financial year,other than those covered hundred rupees‖. under S. No. 1 By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy-I (Finance) Note: The principal notification No. 76/2018-State Tax, dated 3rd September, 2019, was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(36)/Fin(Rev-I)/2019-20/DS-VI/399, dated the 3rd September, 2019 and was last amended vide notification number 09/2021 – State Tax, dated the 17th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV,published Vide No. F.3(113)/Fin.(Exp-I)/2021-22/DS-I/311, dated the 17th November, 2021. fnYyh] 23 uoEcj] 2021 I I jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kks a ij] jk’Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo½ dh vf/klwpuk laŒ 21@2019&jkT; dj] fnukad 17 vDVcw j] 2019] ftls la0Qk0 03¼73½@foÙk ¼jktLo&I½@2019&20@Mh,l&VI@490] fnukad 17 vDVcw j] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] ds Hkkx&IV e as çdkf'kr fd;k x;k Fkk] eas fuEufyf[kr vkSj la'kks/ku djrs gSa] vFkkZr ~ %& mä vf/klwpuk eas] r`rh, vuqPNsn eas] f}rh; ijra qd esa] ÞebZ 2021 ds 31os a fnußvadks]a v{kjksa vkSj 'kCnksa ds LFkku ijÞ tqykbZ 2021ds 31os a fnuß vadks]a v{kjks vkSj 'kCnksa j[ks tk,axsA 2- ;g vf/klwpuk ebZ 2021 ds 31os a fnu ls ço`r gqbZ ekuh tk,xhA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo& I ¼foÙk½ ewy vf/klwpuk laŒ 21@2019&jkT; dj] fnukad 17 vDVcw j] 2019] dks la0 Qk0 03¼73½@foÙk ¼jktLo&I½@2019&20@Mh,l&VI@490] rkjh[k 17 vDVwcj] 2019 ds rgr fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV es a çdkf'kr fd;k x;k Fkk vkSj vf/klwpuk la- 10@2021&jkT; dj] rkjh[k 17uoEcj] 2021] tk s fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV ea s la0Qk0 03¼114½@foÙk ¼O;;& I½@2021&22@Mh,l&I@312] rkjh[k 17 uoEcj] 2021 }kjk çdkf'kr dh xbZ Fkh] }kjk vafre la'kksf/kr dh xbZ Fkh A[PART IV DELHI GAZETTE : EXTRAORDINARY 7 NOTIFICATION Delhi, the 23rd November, 2021 No. 25/2021– State Tax No. F. 3(123)/Fin.(Exp-I)/2021-22/DS-I/327.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government ofNational Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 21/2019- State Tax, dated the 17th October, 2019, published in the Gazette of Delhi, Extraordinary, Part IV,published Vide No. F.3(73)/Fin(Rev-I)/2019-20/DS-VI/490,dated the 17th October, 2019, namely:— In the said notification, in the third paragraph, in the second proviso, for thefigures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―31st day of July, 2021‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: The principal notification No. 21/2019-State Tax, dated the 17th Oct, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(73)/Fin(Rev-I)/2019-20/DS-VI/490, dated the 17th Oct, 2019 and was last amended by notification No. 10/2021-State Tax, dated the17th November,2021, published in the Gazette of Delhi, Extraordinary, Part IV, published Vide No. F.3(114)/Fin(Exp-I)/2021-22/DS-I/312, dated the 17th November,2021. fnYyh] 23 uoEcj] 2021 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsokdj fu;e] 2017 ds fu;e 48 ds mifu;e ¼4½ }kjk çnÙk 'kfä;ksa dk ç;ksx djr s gq,] ifj"kn dh flQkfj'kks a ij] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IVesa la[;kad la0Qk0 03¼88½@foÙk ¼O;;&I½@2020&21@Mh,l& IV@310] rkjh[k 31 ekp]Z 2021 }kjk çdkf'kr jk"Vªh; jkt/kkuh {ks= fnYyh ds foÙk foHkkx ¼jktLo&I½ dh vf/klwpuk la[;k 13@2020&jkT; dj] 31 ekp]Z 2021 esa fuEufyf[kr vkSj la'kks/ku djrs gaS] vFkkZr%~& mä vf/klwpuk ds igys iSjk eas]& ¼i½ Þfdlh foÙkh; o’kZ** “kCnks a ds LFkku ij ^^2017&2018 ls fdlh Hkh iwoZorhZ foÙkh; o’kZ** “kCn j[k s tk,axs ( ¼ii½ ^^jftLVªhd`r O;fDr dk s eky ;k lsok ;k nksuks a dh** “kCnksa ds i”pkr ~ ^^;k fu;kZr ds fy,** “kCn var%LFkkfir fd, tk,axs ( 2- ;g vf/klwpuk 30 flracj] 2020 ls ykxw gksxh A jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUæ dqekj] mi lfpo&I ¼foÙk½ ewy vf/klwpuk la- 13@2020&jkT; dj] rkjh[k 31 ekp]Z 2021] fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV ea s la[;kad la0Qk0 03¼88½@foÙk ¼O;;&IV½@2020&21@Mh,l& IV@310] rkjh[k 31 ekp]Z 2021 }kjk çdkf'kr fd, x, Fks] vkSj rRi”pkr ~ la0Qk0 03¼121½@foÙk ¼O;;&I½@2020&21@Mh,l& I@320] rkjh[k 18 uoEcj] 2021 }kjk izdkf”kr vf/klwpuk la- 61@2020&jkT; dj] rkjh[k 18 uoEcj] 2021 }kjk la”kks/ku fd;k x;k Fkk A8 DELHI GAZETTE : EXTRAORDINARY PART IV] NOTIFICATION Delhi, the 23rd November, 2021 No 70/2020- State Tax No. F. 3(124)/Fin.(Exp-I)/2020-21/ DS-I/328.—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I), No. 13/2020 – State Tax, dated the 31st March,2021, published in the Gazette of Delhi, Extraordinary, Part IV,vide No. F.3 (88)/Fin (Exp- IV)/2020-21/DS-IV/310, dated the 31st March,2021, namely:- In the said notification, in the first paragraph, - (i) for the words ―a financial year‖, the words and figures ―any preceding financial year from 2017-18 onwards‖ shall be substituted; (ii) after the words ―goods or services or both to a registered person‖, the words ―or for exports‖ shall be inserted. 2. This notification shall come into force from the 30thSeptember, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy.-I (Finance) Note: The principal notification No. 13/2020 – State Tax, dated the 31st March,2021 was published in the Gazette of Delhi, Extraordinary, Part IV,vide No. F.3(88)/Fin(Exp-IV)/2020-21/DS-IV/310, dated the 31st March,2021 and was subsequently amended vide notification No. 61/2020- State Tax, dated the 18th November,2021, published videNo. F.3 (121)/Fin (Exp-I)/2020-21/DS-I/320, dated the 18th November, 2021. 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.