This notification issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, grants specific powers to Statistical Assistants within the GST division.
Dr. S.B. Deepak Kumar, Commissioner, GST, has authorized Statistical Assistants to conduct physical verifications of business premises.
Key Changes
Statistical Assistants working in the Department of Trade and Taxes are now empowered to perform physical verification of business premises.
These verifications can occur before the grant of GST registration or after registration for any other reason assigned by the Proper Officer.
The empowerment is granted under Section 167 of the Delhi Goods and Service Tax Act, 2017.
Impact Analysis
Impact on Businesses
Businesses should maintain accurate records and be prepared to demonstrate compliance with GST regulations during physical verifications.
Impact on Department of Trade and Taxes
The department should provide adequate training and resources to Statistical Assistants to perform their new responsibilities effectively.
Suggested Action Items
The Proper Officer should establish a system for assigning and tracking physical verification tasks.
Key Entities Referenced
Delhi Goods and Service Tax Act, 2017: The legislation under which the Commissioner, GST is exercising powers to authorize Statistical Assistants for physical verification.
Department of Trade and Taxes: The Government of NCT of Delhi department responsible for administering GST, where the Statistical Assistants are employed.
Statistical Assistants: Employees of the Department of Trade and Taxes who are now authorized to conduct physical verifications of business premises.
Dr. S.B. Deepak Kumar, Commissioner, GST: The issuing authority of this notification, granting powers to Statistical Assistants.
Proper Officer: Official who assigns the physical verification task to the Statistical Assistants.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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एस.जी.-डी.एल.-अ.-07022023-243506
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SG-DL-E-07022023-243506
असाधारण
EXTRAORDINARY
प्राजधकार स े प्रकाजित
PUBLISHED BY AUTHORITY
स.ं 47] दिल्ली, सोमवार, फरवरी 6, 2023/माघ 17, 1944 [रा.रा.रा.क्ष.ेदि. स.ं 477
No. 47] DELHI, MONDAY, FEBRUARY 6, 2023/MAGHA 17, 1944 [N. C. T. D. No.477
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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DEPARTMENT OF TRADE AND TAXES
(HUMAN RESOURCE BRANCH)
NOTIFICATION
Delhi, the 21st September, 2022
F. No. III/575/DT&T/Estt./GSTI/2021/10117-127.—In exercise of powers conferred under Section 167 of
Delhi Goods and Service Tax Act, 2017. I, Dr. S.B.Deepak Kumar, Commissioner, GST confer upon Statistical
Assistants, working in the Department of Trade and Taxes, the power to undertake physical verification of the place of
business of a person before the grant of registration or due to any other reason after the grant of registration, as
assigned by the Proper Officer.
Dr. S. B. DEEPAK KUMAR, Commissioner (GST)
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.