Notification, 2020

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.

ie aw ee (TO BE PUBLISHED IN PART IV OF THE DELHI] GAZETTE EXTRAORDINARY )

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

7 (GST-POLICY BRANCH) Notification No. 07/2020- State Tax No. F.2(242)/POLICY-GST/2020/ rade Q4 —In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule

(5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 — State Tax, dated the 20" November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20" November, 2019, mee: ~ In the said a ificalign: after the third proviso, the following provisos shall ‘be inserted, namely: — Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the Statesof Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24" February, 2020, 24" March, 2020 and 24" April, 2020, respectively.” have come into force on the 3" day of February, 2020 Cra Sete

K PANDEY

2. This notification shall be deemed to Dated +od//o No. F.2(242)/POLICY-GST/2020/ 224 —3u Dated lek /10/2029 Copy forwarded for information to:

1. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in oaay ss date.

2. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

3. The Chief Commissioner, Central Tax, Delhi, Govt. of India, C.R. Building, LP. Estate, New Delhi.

4. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, [,P Estate, New Delhi

6. All Special/A dditional/Joint Commissioners, Department of Trade And Taxes,

7. The Special Commissioners (PR), Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi to alrange to give wide publicity to this notification. 8. All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi, through their Zonal Incharges. — State Tax, dated the 20" November, 2019, L, Extraordinary, Part IV, vide number N F.2(21 1)/POLICY-GST/2019/ 566-75, dated the 20" November, 2019. E

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