State Tax

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.-GअID.-H2x3xx0 62023-246760 SG-DLxx-ExG-2ID3E0x6x2x0 23-246760 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 183] दिल्ली, बृहस्ट्प जतवार, िनू 22, 2023/आषाढ़ 1, 1945 [रा.रा.रा.क्षे.दि. स.ं 99 No. 183] DELHI, THURSDAY, JUNE 22, 2023/ASHADHA 1, 1945 [N. C. T. D. No.99 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I अजधसचू ना दिल्ली, 22 िून, 2023 I I jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] ,dh—r eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 vkSj la?k jkT; {ks= eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 14½ dh /kkjk 21 ds lkFk ifBr fnYyh eky vkSj lsokdj vf/kfu;e] 2017 ¼2017 dk 03 ½ ¼ftls bl vf/klwpuk es a blds i'pkr~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnRr 'kfDr;kas dk ç;kxs djr s gq,] vkSj fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV esa s la- Qk- 03¼84½@foÙk ¼O;;&IV½@2020&21@Mh,l&IV@288] rkjh[k 24 ekpZ] 2021 es a çdkf'kr bl ljdkj dh vf/klwpuk la- 35/2020&jkT; dj] vkSj fnYyh ds jkti=] vlk/kkj.k ds Hkkx&IV es a la- Qk- 03¼115½@foÙk ¼O;;& I½@ 2021&22@Mh,l&I@313] rkjh[k 17 uoacj] 2021 es a çdkf'kr vf/klwpuk la- 14/2021&jkT; dj] rFkk fnYyh ds jkti=] vlk/kkj.k ds 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] ds vkaf'kd la'kk/s ku esa] ifj"kn~ dh flQkfj'kks a ij] uhps fofufnZ"V vof/k ls lacfa/kr] mä vf/kfu;e dh /kkjk 73 dh mi/kkjk ¼9½ ds v/khu] lanÙk fd, x, ;k de 3972 DG/2023 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] lanÙk fd, x, dj ;k xyr çkIr ;k mi;kxs fd, x, buiqV dj çR;; dh olwyh ds fy,] vkns'k tkjh djus dh] /kkjk 73 dh mi/kkjk ¼10½ ds v/khu fofufnZ"V le;&lhek dk foLrkj djr s gaS] vFkkZr~ %&& ¼i½ foÙkh; o"kZ 2017&18 ds fy,] 31 fnlacj] 2023 rd; ¼ii½ foÙkh; o"kZ 2018&19 ds fy,] 31 ekpZ] 2024 rd; ¼iii½ foÙkh; o"kZ 2019&20 ds fy,] 30 twu] 2024 rdA 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 22nd June, 2023 No. 09/2023-State Tax No. F. 3 (02)/Fin.(Exp-I)/2023-24/DS-I/548.—In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (3 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 section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notification of this Government issued vide Notification, No.35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(84)/Fin.(Exp-IV)/2020-21/DS-IV/288, dated 24th March, 2021 and No. 14/2021-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated 17th November, 2021 and No. 13/2022-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No.F.3(22)/Fin.(Exp- I)/2022-23/DS-I/818, dated 12th October, 2022, 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 utilised, relating to the period as specified below, namely:– (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 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.