Notification, 2019

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.

(TO BE PUBLISHED IN PART 1V OF THE DELHI GAZETTE

EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH) - No. F.2(155)/Poliey-GST/2019/ 52-b\ Dated: 3-514 Notification No. 12/2019 — State Tax In exercise of the powers conferred by the second proviso to sub-section

(1) of section 37 tread with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the Delhi Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.8 crore rupees in the preceding financial year or the current financial year, for gach of the months fram April, 2019 t9 Thne, 2019 till the eleventh day of the month succeeding ‘such month.

2. 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 section 39 of the said Act, for the months of July, 2017 to June, 2019 shail be subsequently notified in the Official Gazette.

3, This notification shall be deemed to have come into force with effect from the 7" day of March, 2019.

Commissioner, GST (State Tax) Copy forwarded for information to:- The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

The Principal Secretary, Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, LLP. Estate, New Delhi.

The Principal Secretary to the Hon’ble Chief Minister; Government of NCT of Delhi, Dethi Sachivalaya, 1.P Estate, New Delhi, The Chief Commissioner (Central Tax), Govt. of India, First Floor, CR Building, [.P. Estate, New Delhi.

The Secretary to the Deputy Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, L.P Estate, New Delhi All Special/Additional/Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, New Delhi.

The Special Commissioners (PR), Department of Trade & Taxes, Vyapar Bhawan, New Delhi to arrange to give wide publicity to this notification, All Asstt. Commissioners/GSTOs, Department of Trade & Taxes, Vyapar Bhawan, New Delhi through their Zonal Incharges.

The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP Estate, New Delhi Guard File.

[esissstant Commissioner (Policy)

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