Notification, 2021

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. 74/2020 — State Tax

No. F.3 (75)/Fin (Rev-I)/2020-21/DS- IV / - In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Delhi Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM Time period for furnishing GSTR-1 are furnished details in FORM GSTR-1 1 October, 2020 to December, 2020 13™ January, 2021 2 January, 2021 to March, 2021 13™ April, 2021 3, The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 of the said Act, for the months of October,2020 to March, 2021shall be subsequently notified in the Official Gazette.

4. This notification shall be deemed to have come into effect from the 15" day of October, 2020.

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, ie (Manoj Kumar) Copy forwarded for information to:- Z.

The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, [-P. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief: Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi.

19. Website. j (Manoj Kumar)

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