Notification no.-31/2021-State Tax

Notification, 2021

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2021 Jurisdiction Delhi Text 2,660 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 4.9 MB)

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.

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

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(GST-POLICY BRANCH) Notification No. 31/2021— State Tax Datedrg.. /19../2021

No. F.2(389)/Policy/GST/2021/ q¢7 - 37- In exercise of the powers conferred by the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turmover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year.

2. This notification shall come into force from the 1" day of August, 2021. ane

COMMISSIONER (STATE TAX)

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 today’s 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, IP. Estate, New Delhi.

4. The Secretary to the Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

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

6. All Special/Additional/Joint Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

7. The Special Commissioners (PR), Department of Trade and Taxes, Vyapar Bhawan, LP. Estate, New Delhi to arrange to give wide publicity to this information.

8. All Asstt. Commissioners/GSTOs, Department of Trade and Taxes, Vyapar Bhawan, LP. Estate, New Delhi, through their Zonal Incharges.

9. The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade and Taxes, Vyapar Bhawan, J.P. Estate, New Delhi. i 10, Guard File.

11, Website.

(VIVEK MITTAL)

ASSISTANT COMMISSIONER (POLICY)

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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

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