State Tax

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-21062023-246723 xxxGIDExxx SG-DL-E-21062023-246723 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 181] दिल्ली, बुधवार, िनू 21, 2023/ज्य ष्े ठ 31, 1945 [रा.रा.रा.क्ष.ेदि. स.ं 97 No. 181] DELHI, WEDNESDAY, JUNE 21, 2023/ JYAISHTHA 31, 1945 [N. C. T. D. No.97 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 21 twu] 2023 I I .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls bles a blds i'pkr~ mä vf/kfu;e dgk x;k gS½] ifj"kn~ dh flQkfj'kks a ij] jftLVªh—r O;fä] ftudk jftLVªhdj.k mä vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ;k [kMa ¼x½ ds v/khu 31 fnlacj] 2022 dks ;k mlls igys jí fd;k x;k gS vkSj tks mä vf/kfu;e dh /kkjk 30 es a fofufnZ"V ifjlhek ds Hkhrj ,ls s jídj.k ds çfrlagj.k ds fy, vkons u djus es a vlQy jg s gSa] dks jftLVªh—r O;fä ds çoxZ ds :i es a vf/klwfpr djrs gSa tks ,ls s jftLVªhdj.k ds jídj.k ds çfrlagj.k ds laca/k es a fuEufyf[kr fo'ks"k çfØ;k dk ikyu djsaxs] vFkkZr~ %& ¼d½ jftLVªh—r O;fä] 30 twu] 2023 rd ,ls s jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkons u dj ldsxa sA ¼[k½ çfrlagj.k ds fy, vkosnu] jftLVªhdj.k ds jídj.k dh çHkkoh rkjh[k rd ns; fooj.kh çLrqr djus vkSj ,ls h fooj.kh ds fuca/kuksa ds vuqlkj dj ds :i esa ns; jde dk] C;kt] 'kkfLr vkSj ,ls h fooj.kh ds laca/k es a foyac Qhl ds fy, lans; jde lfgr] lank; djus ds i'pkr~ gh Qkby fd;k tk,xk] 3945 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼x½ jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu çLrqr djus ds fy, ,sls ekeyks a es a vkSj ifjlhek foLrkj] miyC/k ugha gksxkA bl vf/klwpuk ds ç;kstuksa ds fy,] O;fä] tks mä vf/kfu;e /kkjk 30 es a fofufnZ"V ifjlhek ds Hkhrj jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkons u djus es a vlQy jgrk gS] blds vra xZr ,ls k O;fä Hkh lfEefyr gS] ftldh jftLVªhdj.k ds jídj.k ds vkn's k ;k mä vf/kfu;e dh /kkjk 107 ds v/khu jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu [kkfjt dju s ds vkns'k ds fo#) vihy mä vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ ds v/khu fofufnZ"V ifjlhek dk ikyu dju s es a vlQy jgus ds vk/kkj ij [kkfjt dh xbZ gSA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 21st June, 2023 No. 03/2023-State Tax No. F. 3 (01)/Fin.(Exp-I)/2023-24/DS-I/543.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:– (a) The registered person may apply for revocation of cancellation of such registration up to the 30th day of June, 2023; (b) The application for revocation shall be filed only after furnishing the returns due up to the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act. 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.