Notification, 2018
A notification made under the The Delhi Goods and Services Tax Act, 2017.
Made under The Delhi Goods and Services Tax Act, 2017.
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.
y (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)
No. F.2(93)/Policy-GST/2018/ 5 5 < ) - £ g Dated: £ - *? -« Notification No. 35/2018 - State Tax i i In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of NCT of Delhi, in the Department of Trade & Taxes, No.34/2018-State Tax dated the 31st August, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.2(92)/Policy-GST/2018/509-18, dated the 31st August, 2018, namely:-
2. In the first paragraph of the said notification, the following proviso shall be inserted, namely:- "Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August,
3. This notification shall be deemed to have come into force with effect«from the 21st day of August, 2018.
Commissioner, GST (State Tax) 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, Finance Department, Govt, of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. ,
3. The Principal Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi.
4. The Chief Commissioner (Central Tax), Govt, of India, First Floor, CR Building, I.P. Estate, New Delhi. , , «,
5. The Secretary to the Deputy Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
6. All Special/Additiona^/Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, New Delhi.
7. The Special Commissioners (PR), Department of Trade & Taxes, Vyapar Bhawan, New Delhi to arrange to give wide publicity to this notification.
8. All Asstt. Commissioners/GSTOs, Department of Trade & Taxes, Vyapar Bhawan, New Delhi through their Zonal Incharges.
9. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP Estate, New Delhi
10. Guard File.
(Rajesfr Goyal) Addl. Commissioner (Policy) Note: - The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV vide number F. No. 2(92)/Policy-GST/2018/509-18, dated the
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.
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