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Date: 11-Jul-2024 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 is a Government of National Capital Territory of Delhi notification extending the deadline for issuing orders to recover unpaid, short-paid, or wrongly availed/utilized Goods and Services Tax (GST) for the financial years 2018-19 and 2019-20.

Key Changes

  • The notification extends the time limit for issuing recovery orders under section 73(9) of the Delhi Goods and Services Tax Act, 2017.
  • The original deadline under section 73(10) of the said Act is being extended.
  • The extension applies to tax recovery orders related to unpaid, short-paid, or wrongly availed/utilized input tax credit.
  • The extension is specifically for the financial years 2018-19 and 2019-20.
  • For 2018-19, the new deadline is April 30, 2024.
  • For 2019-20, the new deadline is August 31, 2024.
  • This notification partially modifies previous notifications numbered 35/2020-State Tax, 14/2021-State Tax, 13/2022-State Tax, and 09/2023-State Tax.

Impact Analysis

Taxpayers

  • Taxpayers should still strive to resolve their outstanding liabilities to avoid potential penalties and interest.

Government

  • The government might need to allocate additional resources to handle the extended processing time.

GST Department

  • The department should implement efficient processes to ensure timely resolution of cases within the extended deadlines.

Suggested Actions

  • The government should monitor the impact of the extension on revenue collection and adjust strategies as needed.

Key Entities Referenced

Delhi Goods and Services Tax Act, 2017 (03 of 2017): The primary law governing GST in Delhi, which provides the legal basis for this notification. Integrated Goods and Services Tax Act, 2017 (13 of 2017): A related national-level GST Act referenced in the notification. Lieutenant Governor of National Capital Territory of Delhi: The issuing authority of the notification. Finance (Expenditure-I) Department: The government department responsible for issuing this notification. Previous Notifications (35/2020-State Tax, 14/2021-State Tax, 13/2022-State Tax, 09/2023-State Tax): Earlier notifications related to GST recovery deadlines that are partially modified by this notification.
Official Source Record View Original Source →
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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-1x3x0x 72024-255422 SG-DLxx-ExG-1ID3E0x7x2x0 24-255422 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 181] दिल्ली, बहृ स्ट्पजतवार, िुलाई 11, 2024/आषाढ 20, 1946 [रा.रा.रा.क्षे.दि. स.ं 99 No. 181] DELHI, THURSDAY, JULY 11, 2024/ASHADHA 20, 1946 [N. C. T. D. No. 99 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx fnYyh] 11 tqykbZ] 2024 I I —jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 vkSj fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bl vf/klwpuk esa blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnÙk 'kfDr;kas dk ç;kxs djr s gq,] vkSj fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la- Qk- 03¼84½@foÙk¼O;;&IV½@2020&21@Mh,l&IV@288] rkjh[k 24 ekpZ] 2021 esa çdkf'kr bl ljdkj] dh vf/klwpuk la- 35@2020& jkT; dj] vkSj fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la-Qk- 03¼115½@foÙk ¼O;;&I½@2021&22@Mh,l&I@313 rkjh[k 17 ucaoj 2021 esa çdkf'kr vf/klwpuk la- 14@2021& jkT; dj] rFkk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la-Qk-03¼22½@foÙk ¼O;;&I½@2022&23 /Mh,l&I@818] rkjh[k 12 vDVwcj] 2022 esa çdkf'kr vf/klwpuk la- 13@2022&jkT; dj] rFkk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa la- Qk- 03¼02½@foÙk ¼O;;&I½@2023&24@Mh,l&I@548] rkjh[k 22 twu] 2023 esa çdkf'kr vf/klwpuk la- 09@2023& jkT; dj] ds vkaf'kd la'kk/s ku esa] ifj"kn~ dh flQkfj'kksa ij] uhps fofufnZ"V vof/k ls lacaf/kr] mä 4176 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] vf/kfu;e dh /kkjk 73 dh mi/kkjk ¼9½ ds v/khu] lnÙk u fd, x, ;k de lanÙk fd, x, ;k xyr çkIr ;k mi;kxs fd, x, buiqV dj çÙ;; dh olwyh ds fy,] vkn's k tkjh dju s dh] /kkjk 73 dh mi/kkjk ¼10½ ds v/khu fofufnZ"V le;&lhek dk foLrkj djr s gSa] vFkkZr~ %& ¼I½ foÙkh; o"kZ 2018&19 ds fy,] 30 vçSy] 2024 rd ¼II½ foÙkh; o"kZ 2019&20 ds fy,] 31 vxLr] 2024 rd A jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij, jfoUæ dqekj, mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 11th July, 2024 No. 56/2023-State Tax No. F. 3 ( 04 )/Fin.(Exp-I)/2024-25/DS-I/572.—In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the Government Notification No. 35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and Notification No. 14/2021-State Tax published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021 and Notification No. 13/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (22)/Fin.(Exp-I)/2022-23/DS-I/818, dated 12th October, 2022, and Notification No. 09/2023-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (02)/Fin.(Exp-I)/2023- 24/DS-I/548, dated 22th June, 2023, the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:– (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. 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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