Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. (Notification No. 04/2020 - State Tax

Notification, 2020

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

Kind Notification Year 2020 Jurisdiction Delhi Text 3,235 characters

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

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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

FINANCE (REVENUE-I) DEPARTMENT

Notification No. 04/2020 — State Tax

No. F.3(38)/Fin.(Rev-I)/2020-21/ DS- IV/ — In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance( Revenue-I) No. 4/2018- State Tax, dated the 23rd February, 2018, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (86)/Fin (Rev-1)/2017-18/DS-VI/92 dated the 23rd February, 2018, namely:—

1. In the said notification, in the third proviso for the figures, letters and word ag January, 2020”, the figures, letters and word “1 7" January. 2020” shall be substituted.

2. This notification shall come into force with effect from the 10" January, 2020. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, we | (Sunil scheal) Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ ble Lieutenant Governor, Delhi

2. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

3. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 4, 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.

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

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

7. The Additional Secretary (Law). Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. .

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

Guard File. 10. | oe (Sunil Sehgal) Note: The principal notification No. 4/2018-State Tax, dated 23.02.2018 was published in the Delhi Gazette, Extraordinary, vide F.3 (86)/Fin (Rev-I)/2017-18/DS-VI/92 dated 23.02.2018 and was last amended by notification No. 74/2019-State Tax, dated 26.08.2020, published in the Delhi Gazette, Extraordinary, vide F.3 (30)/Fin(Rev.-1)//2020-21/DS- IV/56, dated 26.08.2020.

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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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