Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

th (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

Notification No.57/2017 - State Tax F.3 (70)/Fin (Rev-I)/ 2017—18/ — In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 {Delhi Act 03 of 2017‘) , the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed beiow for furnishing the details of outward supply of goods or services or both.

2. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR—l effected during the quarter as specified in column (2) of the Tabie beiow till the time period as specified in the corresponding entry in column (3) 0f the said Table, namely:- Table ' 81 Ne. Quarter for which the details in Time period for furnishing the details in FORM FORM GSTR-l are furnished GSTR—E 1 July - September, 2017 31 st December, 2017 K V9 «AG \*\\k 2 October - December, 2017 15th February, 20% 8 3 January — March, 2018 ‘ 30th Aprii, 2018

3. The speciai procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub—section (2) of section 38 and sub—section (1) of secti0n 39 0f the Act, for the CL?) months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. S S 1 2’ 4. Thls notlficatlon shall come Into force thh effect from the 15th day ofNovember, 2017. l - gavlca _ g “0);:‘6‘1/ . By order and in the name of the Lt.

I Governor of the National Capttal Territory of Delhi, 1L6 W , « | CHM 7 Copy forwarded for information to: — 1 The Principal Secretary (GAD), Government of NCT of Delhiin duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’5 date. '

2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi

3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi

4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi achivalaya, LP. Estate, New Delhi v\;./The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

7. The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

10.Guard File.

1 1 . Website W {A.K. Singh]

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017