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.

eC - 925304 (COST (TO BE PUBLISHED IN PART iV OF THE DELHI GAZETTE EXTRAORDINARY) " GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI Notification No. 09/2019— State Tax (Rate)

No. F.3 (65)/Fin (Rev-1)/2019-20/- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (herein after referred to as the “said Act”), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of NCT of Delhi, in the Department of Finance (Revenue-I) No.02/2019- State Tax (Rate), dated the 12 September, 2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide (v no. F.3(52)/Fin.(Rev-1)/2019-20/DS-V1/425 dated the 12" September 2019, namely:- In the said notification, -

(i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: - “8.Where any ‘registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash j Ni iedger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in pide semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.”;

(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: pre “(ili) the Dethi Goods and Services Tax Rules, 2017, as applicable to a person paying tax under oA section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under this Me notification.”.

ur? 2. This notification shall come into force on the 1“ day of April, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, 4 ay %0\ orb, Secretary VI (Finance) ee Copy forwarded for information to:- The Addl. Chief Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi The Additional Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, |.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

The Commissioner, State Tax, Delhi, Vyapar Bhawan, |.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, |.P. Estate, New Delhi.

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(A.K. Singh) Note: -The principal notification No. 02/2019 — State Tax (Rate), dated the 12" September, 2019 was published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(52)/Fin.(Rev-l)/2019-20/DS-VI/425 dated the 12" September, 2019.

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