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Date: 28-Jun-2023 Category: Extra Ordinary State: Union Government Country: India

State tax

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

What it means

  • This gazette notification pertains to the enforcement of specific sections of the Delhi Goods and Services Tax (Amendment) Act, 2023.
  • The Lieutenant Governor of the National Capital Territory of Delhi has appointed a specific date for the enforcement of these sections.

Key Changes

  • Sections 2 to 15 (excluding section 13) of the Delhi Goods and Services Tax (Amendment) Act, 2023 (Act 2 of 2023) will come into force on October 1, 2022.
  • This notification is issued under the authority granted by sub-section (2) of section 1 of the aforementioned Act.

Impact Analysis

Businesses Operating in Delhi

  • Seek clarification from tax professionals regarding the specific implications of these sections on their operations.

Tax Authorities

  • Update internal systems and procedures to reflect the amended regulations.

Consumers

  • Increased awareness of GST implications on goods and services.

Suggested Action Items

  • Provide training to relevant staff on the new regulations.

Key Entities Referenced

Government of National Capital Territory of Delhi: The governing body responsible for implementing and administering laws within the National Capital Territory of Delhi. Lieutenant Governor of National Capital Territory of Delhi: The administrative head of the National Capital Territory of Delhi, who exercises powers as delegated by the President of India. Finance (Expenditure-I) Department: The department within the Delhi Government responsible for financial matters, including tax administration. Delhi Goods and Services Tax (Amendment) Act, 2023 (2 of 2023): The Act that amends the existing Delhi Goods and Services Tax laws.
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-0x1x0x 72023-246893 SG-DLxx-ExG-0ID1E0x7x2x0 23-246893 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 200] दिल्ली, बुधिार, िनू 28, 2023/आषाढ़ 7, 1945 [रा.रा.रा.क्षे.दि. स.ं 116 No. 200] DELHI, WEDNESDAY, JUNE 28, 2023/ASHADHA 7, 1945 [N. C. T. D. No.116 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI जित्त (व्यय-I) जिभाग अजधसचू ना दिल् ली, 28 िून, 2023 स.ं 18/2022-राज्य कर स.ं फा.03(04)/जित्त(व्यय-I)/2023-24/डीएस-I/565.—दिल्ली माल एि ं सेिाकर (संिोधन) अजधजनयम, 2023 (2023 का 02), की धारा 1 की उप धारा (2) के तहत प्रित्त िजियों का प्रयोग करत े हुए, राष्ट्रीय रािधानी क्षत्रे दिल्ली के उपराज्यपाल, एतिद्वारा, 1 अक्टूबर, 2022 को उस तारीख के रूप म ें जनयत करते ह ैं जिसको उि अजधजनयम की धारा 13 को छोड़कर, धारा 2 स े15 तक के उपबंध प्रिृत होंगे। राष्ट्रीय रािधानी क्षत्रे दिल्ली के उपराज्यपाल के आिेि स ेतथा उनके नाम पर, रजिन्द्र कुमार, उप सजचि (व्यय-I) 4104 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (Expenditure-I) DEPARTMENT NOTIFICATION Delhi, the 28th June 2023 No. 18/2022-State Tax No. F.3 (04)/Fin.(Exp-I)/2023-24/DS-I/565.—In exercise of the powers conferred by sub-section (2) of section 1 of the Delhi Goods and Services Tax (amendment) Act, 2023 (2 of 2023), the Lieutenant Governor of National Capital Territory of Delhi hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 15, except section 13, of the said Act shall come into force. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp-I) 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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