Notification No. 66/2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Notification, 2017

Q: What is the Notification No. 66/2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods made under?

It states that it was made under section 148 of the Delhi Goods and Services Tax Act.

Q: Where can I read the Notification No. 66/2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the Notification No. 66/2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods made?

It is recorded under the year 2017.

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

Kind Notification Year 2017 Jurisdiction Delhi Text 3,062 characters

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

Source document (PDF, 1.2 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.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
Notification No.66/2017 -— State Tax F.3(74) /Fin (ReV-I) [2017-18/ .- In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification No.40/2017—State Tax, dated the 27th November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3 (53)/Fin/(Rev-I)/2017-18fDS-VI/7S9, dated the 27'th November, 2017, except as respects things done or omitted to be done before such supercession, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
2. This notification shall come into force with effect from the 15th day ofNovember, 2017. By order and in the name ofthe Lt. Governor ofthe National Capital Territory of Delhi, (AK. Singh) Copy forwarded for information to:-
1. 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.
2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon’ble Chief Minister, Government ofNCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi Dated: ng/qy 2017
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, .P. Estate, New Delhi . The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi
7. The PA. to the Leader of Opposition, 29, Delhi Secretariat, Delhi.
8. The Additional Secretary (Law), Government 0 LP. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
10. Registrar, Appellate Tribunal, Delhi VAT, Vyapar Bhawan, IP Estate, New Delhi
11. Assistant Commissioner (Policy), Department of Trade & Taxes, GNCTD, IP Estate, New Delhi.
12. Guard File.
13. Website M (AK. Singh) Legislative Assembly, Old f NCT of Delhi, Delhi Sachivalaya, Note: - The principal notification No.40/2017 — State Tax, dated the 27th November, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(53)/Fin/(Rev- I)/2017-18fDS—VI/759, dated the 2'2"th November, 2017.

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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.