Notification, 2019
A notification made under the The Delhi Goods and Services Tax Act, 2017.
Made under The Delhi Goods and Services Tax Act, 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.
Q‘Q—l » 09 09m 7 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
Notification No. 77/2018- State Tax No. F.3(37)/Fln(Rev-I)/2019-20/ — In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi,on the recommendations of the Council, hereby makes the following amendments in notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-I), No.73/2017- State Tax, dated the 31‘l January 2018 published in the Gazette of Delhi, Extraordinary, Part IV, vide no. In the said notification, alter the first proviso, the following proviso shall be inserted, namely:— “Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22"d December, 2018 to 31$1 March, 2019.”. lg; 4([q 2. This notification shall come into force with effect from the 31SI day of December, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Dated: 03/07/17 Copy forwarded for information to:- l.
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The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary to the l-Ion’ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Saehivalaya, ll’, Estate, New Delhi The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachiv LP, Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
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Website.
alaya, WV (A.K. Siugh) Foot Note: The principal notification No. 73/2017—State Tax, dated the 31“January 2018, was published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(80)/Fin.(Rev-
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.
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