Notification, 2019

Text

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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

No. F.3(19)lFin (Rev-l)l2019-20l DS-Vlllm-u Dated: 031°? I)? Notification No. 48/2018 — State Tax No, F.3(19)/Fin (Rev-l)/2019-20/— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—

1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2018.

(2) They shall come into force from 10m September, 2018.

2. In the Delhi Goods and Services Tax Rules, 2017,

(i) in rule 117,

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Notwithstanding anything contained in sub—rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 315t March, 2019, in respect of registered persons who could not . submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension";

(b) in sub—rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:- “Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in

(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures ”or section 125" shall be inserted.

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, W (A.K. Singh) No. F.3(19)IFin (Rev-l)l2019-20/ DS-Vl/ Lure Dated: 03109))? Copy forwarded for information to:- 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-lV (Extraordinary) in today’s date.

The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, l.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi The PA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

The Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

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(A.K. Singh) Note: - The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F3(10)/Fin(Rev-I)/2017-18/DS—VI/342, dated the 22nd June, 2017 and last amended vide notification No.39/2018-State Tax, dated the September, 2019, published vide No.F3(17)/Fin(Rev-I)/2019~20lDS-V|/398, dated the 3’ September, 2019.

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