STATE TAX

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxxलx.G-अID.H-3xx1x0 12024-251659 SG-DLxx-ExG-3ID1E0x1x2x0 24-251659 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 42] दिल्ली, मगं लवार, िनवरी 30, 2024/माघ 10, 1945 [रा.रा.रा.क्षे.दि. स.ं 412 No. 42] DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945 [N. C. T. D. No.412 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 30 tuojh] 2024 . . . I I jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017¼2017 dk 03½ ¼ftls bles a blds i'pkr ~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kks a ij] byDs Vªksfud okf.kT; çpkyd dks vf/klwfpr djrh gS ftlls ,sl s O;fä;ks a ds oxZ ds :i eas /kkjk 52 ds v/khu lzksr ij dj dk laxzg.k fd;k tkuk visf{kr gS tks fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV] [k.M 3] mi[k.M ¼1½ eas la[;kad la-Qk -03¼14½ @foÙk¼jktLo&I½ @2023&24 @Mh,l&I@916] }kjk çdkf'kr vf/klwpuk la[;k 34@2023&jkT; dj] rkjh[k 20 vDVcw j 2023 }kjk /kkjk 23 dh mi/kkjk ¼2½ ds v/khu tkjh vf/klwpuk ds vuqlj.k eas jftLVªhdj.k çkIr djus ls NwV çkIr O;fä;ks a ¼ftls bles a blds i'pkr~ mä O;fä dgk x;k gS½ }kjk blds ek/;e ls dh xbZ eky dh iwfrZ ds laca/k eas fuEufyf[kr fo'ks"k çfØ;k dk vuqlj.k djasxs] vFkkZr%& ¼i½ bySDVªkfud okf.kT; çpkyd] mä O;fä }kjk blds ek/;e ls dh xbZ ekyks a dh iwfrZ dks dsoy rHkh vuqKkr djxs k- ;fn mä O;fä dks lkekU; iksVZy ij ukekdau la[;k dk vkcaVu fd;k x;k gS; 589 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] ¼ii½ bySDVªkfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyks a dh fdlh varj&jkfT;d iwfrZ dks vuqKkr ugha djxs k; ¼iii½ bySDVªkfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyks a dh iwfrZ ds laca/k eas /kkjk 52 dh mi/kkjk ¼1½ ds v/khu lzksr ij dj dk laxzg.k ugha djsxk; vkSj ¼iv½ bySDVªkfud okf.kT; çpkyd mä O;fä }kjk blds ek/;e ls dh xbZ ekyks a dh iwfrZ ds C;kSjs lkekU; iksVZy ij bySDVªkfud #i ls ç:i th,lVhvkj&8 eas fooj.k ds :i eas çLrqr djsxkA 2- tgka bySDVªkfud okf.kT; çpkyd IysVQkeZ ds ek/;e ls ekyks a dh ,dy iwfrZ eas cgq bySDVªkfud okf.kT; çpkyd varZofrZr gS] ^^ bySDVªkfud okf.kT; çpkyd ^^ ls ,slk bySDVªkfud okf.kT; çpkyd vfHkçsr gksxk tks vafre :i ls mä O;fä dks mlds ek/;e ls mä O;fä }kjk dh xbZ mä ifwrZ ds fy, lank; tkjh djsxkA 3- ;g vf/klwpuk 1 väwcj 2023 ls ço`Ùk gksxhA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkn's k ls vkSj muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;&I½ FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th January, 2024 No. 37/2023-State Tax F. No. 3 (20)/Fin.(Exp-I)/2023-24/DS-I/93—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 the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration (hereinafter referred to as the said person) in accordance with the notification issued under sub-section (2) of section 23 vide notification number 34/2023- State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3( 14 )/Fin.(Exp-I)/2023-24/DS-I/916, dated 20th Oct, 2023, namely: — (i) the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person; (ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person; (iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of supply of goods made through it by the said person; and (iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal. 2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who finally releases the payment to the said person for the said supply made by the said person through him. 3. This notification shall come into force with effect from the 1st day of October, 2023. By Order and in the Name of Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secretary (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.